Prosecutors are proceeding with their case against an ATO whistle-blower. 

Former debt collector at the ATO Richard Boyle is facing charges for aiding the ABC and Fairfax Media in their investigations into the ATOs heavy handed tactics used to recover debts from small business owners. 

Mr Boyle will be pleading not guilty to offences that include, using listening devices to listen to private conversations and disclosing protected information. 

If Mr Boyle is found guilty of all offences he faces the possibility of one hundred and sixty one years in prison.