A daughter of ex-billionaire Sean Quinn opened several bank accounts in Dubai after legal action was launched to stop the family asset-stripping their global property empire.
But Aoife Quinn said no money was ever lodged in the four accounts, which were opened in four different currencies - euro, US dollars, Sterling and a local currency - a year ago.
Ms Quinn told the Commercial Court she had no documents or records from the accounts as she handed them over to the family's former legal team.
In the first day of disclosure hearings - originally expected to last two days but which have already been extended - Ms Quinn also claimed she was not sure of the amount of her six-figure salary from three Russian companies.
She denied ever getting email or written bank statements from her Moscow account, but only text messages confirming transactions and claimed her mobile phone that contained those records was stolen.
She said she had no records on the 30% income tax she was paying to Russian authorities and feared people were rummaging through the Quinn family's bins so stored away other records she thought were not important, because she did not have a shredder.
Ms Quinn is the first of five of Sean Quinn's children and three of their spouses to be cross-examined by lawyers for the Irish Bank Resolution Corporation (IBRC) about whether they fully disclosed information on assets and accounts in their names after freezing orders were imposed by the court last July.
Under questioning by Paul Gallagher, Senior Counsel for IBRC, Ms Quinn agreed she opened four "savings" accounts in Dubai in late 2011 or early 2012 but said nothing was ever lodged in them.
"Not a single cent, not even a single euro was ever put in any of those accounts," she said. "To this day the balance is zero."
IBRC began action in mid-2011, alleging a scheme was afoot to put assets from the Quinn's International Property Group (IPG) beyond its reach.