Former Anglo Irish Bank chief executive David Drumm has informed the Oireachtas Banking Inquiry that he will not be attending the committee's hearing next Wednesday as directed.
Mr Drumm has offered to give evidence by video link but it is not clear if the committee will accept this.
It is understood that a number of committee members are against taking his evidence by video link given that Mr Drumm's extradition from the United States is being sought by the State.
Mr Drumm has already provided a witness statement to the inquiry, which now has to decide if it will accept this into evidence.
If it does accept the witness statement as evidence, it must then consider whether this constitutes compliance with the direction issued by the committee.
Failure to comply with a direction of the committee may be considered a criminal offence.
