Controversial liquidator Anthony J Fitzpatrick could be facing an investigation by the state’s corporate watchdog, the Office of the Director of Corporate Enforcement (ODCE), following a referral by the Court of Appeal last July. His withdrawal of €40,000 in respect of fees and costs from the liquidation account of a Galway pasta and pizza restaurant, Lucca Foods, sparked the move. While the money was subsequently accounted for, the withdrawal was not disclosed to the High Court and the appeal court concluded in a ruling last May that Fitzpatrick’s conduct as liquidator was “not acceptable”.  “It has never been explained on…