The Public Accounts Committee has sought legal advice after receiving documents which claim senior politicians used off-shore accounts to evade tax.
The documents were considered by members yesterday, after they were sent to the PAC by a current civil servant earlier this week.
The allegations are made against politicians from several parties, as well as one former judge.
The papers were first revealed in the Irish Times today by Martin Wall, who said: "The nub of the allegations is that a number of very senior politicians over an extended period of years had secret bank accounts which were held for their benefit.
"The civil servant maintains this involved the evasion of substantial tax liabilities over an extended period of time."
