A former property developer has been remanded in custody pending sentencing for evading tax to the tune of over €1.56 million.

Alan Miller (68) pleaded guilty to six counts of failing to file returns for VAT, income tax and capital gains tax, and also filing incorrect tax returns, on dates between 2003 and 2009.

The father-of-four with an address at “Sans Souci”, Kilgobbin Road, Stepaside, Dublin 18, will be sentenced on January 30 next at Dublin Circuit Criminal Court.

Judge Mary Ellen Ring adjourned the case for an updated probation report which she requested as a matter of urgency.

The court heard Miller had sold part of a renovated property he owned on Capel Street in the early 2000s, netting some €6.2 million.

Miller now has no income, no assets and has been refused the State pension. The bank is foreclosing on his family home, which must be vacated by Friday.

Judge Ring said the State remained at the loss of a substantial amount of money, which it seemed would never be repaid. She said Miller was held in high regard within the Jewish community, which was to his credit.

Dominic McGinn SC, defending, said Miller was described in testimonials as an “unsung hero” who did his best to help those less fortunate.

Judge Ring commented, “Real unsung heroes are people who pay their taxes through great expense and difficulty to themselves every day.”

She noted that Miller suffered from physical and mental health issues including cancer and depression, but had declined to take medication for depression.

Tax Inspector Timothy Lester told Colm O Briain BL, prosecuting, that he began investigating Miller's tax affairs in 2011.
Miller brought a five-story property on Capel Street for £272,000 in 1983. It was rented out during the 90s and substantially refurbished in 2002.

Between 2003 and 2006, Miller sold four of the floors and the mezzanine of the property, retaining 11 apartments and some office space.

His home was searched in 2011 on foot of a warrant, and officers found documents showing that Miller had made €6.2 million from the sales.

Miller registered for VAT in 2003 and filed tax returns from 2003 to 2006. However, the amounts he paid differed substantially from the figures Revenue said he owed.

Revenue concluded that Miller owed an additional €1,427,063 (€1.42m) in income tax, including interest, for the period 2003 to 2006. He also owed a further €56,492 in unpaid capital gains tax liability, including interest, for the same period.

Furthermore, Revenue said Miller owed €80,526, including interest, in unpaid VAT returns for periods between 2006 and 2009.

In total, Revenue said Miller owes the State €1,564,081.

Miller was interviewed by appointment in December 2012 and made full admissions.

The court heard he has three previous convictions for failing to file tax returns between 1993 and 1998, for which he was fined £4,000.

Miller apologised to Revenue officials for the incorrect returns and failure to deal with his tax affairs, and said he was actively engaged with Revenue to rectify the situation and make correct returns.

He said he had been “overwhelmed” by illnesses including cancer of the prostate, lung and skin, suspected brain cancer, gout and depression. He also said he had been betrayed by his solicitor whom he alleged stole from him.

Mr McGinn said Miller's solicitor was struck off the register in 2008 by the Law Society following a number of complaints, and was later sentenced to two years in prison in 2012 for stealing €1.6 million of a client's money.

The court heard that Miller's marriage of 40 years had broken up and that three of his four children no longer speak to him.

Judge Ring said Miller had come to a “sorry stage” in his life from his own failure to deal with financial and personal matters.

Mr McGinn said Miller has had a number of offers of work in property management but that he found it difficult to accept help from others.

He said his client has suffered “very real punishment” and had attempted suicide twice in recent times.

He presented a number of testimonials, including a letter from the Chief Rabbi of Ireland who described Miller as a “quiet, industrious, good-hearted, generous, family man” with a “sterling record” in the community.

The court heard that Miller played a key role in the Jewish Holy Burial Society and was on call seven days a week to assist with burials.

The president of that society wrote a letter describing Miller as an “inspiring example” who would go out of his way to help disadvantaged members, often putting his own hand in his pocket to help.

Miller got a Helping Hand award from the Dublin Lord Mayor.

“He's not somebody who sits at home counting his money. He's not someone who has squirrelled away money or who has an Ansbacher account. He helps others quietly and doesn't seek recognition,” said Mr McGinn.

He said his client cannot run a business and would never be in a position to reoffend. The court heard that Miller spent seven months in St John of God's hospital earlier this year.

As well as cancer and depression, Miller has an artificial left eye and a cataract in his right eye. He also suffers from gout and hypertension.