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Luis Barcenas is a former senator, and was the treasurer of the Popular Party from 1990 to 2009.
BBC: Q&A: Spain's opposition tells PM to go
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Mr Barcenas stepped down as treasurer in 2009 after being implicated in a separate corruption case known as the Gurtel scandal.
BBC: Spain: Rajoy man Barcenas arrives for questioning
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Money was allegedly paid by outside firms via two former treasurers including Luis Barcenas, who stepped down in 2009 and is currently under investigation for money-laundering.
BBC: Spain ruling party faces inquiry over 'slush fund'
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An opinion poll released by El Pais showed support for the Popular Party dropped about 6 percentage points to 24% since the Barcenas notebooks were released.
FORBES: Spain's Rajoy Accused Of Receiving Illegal Cash Payments As Corruption Scandal Widens
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As part of an ongoing investigation into the Gurtel case, it emerged last month that Mr Barcenas had previously held a bank account in Switzerland containing 22 million euros.
BBC: Q&A: Spain's opposition tells PM to go
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Between 2002 and 2004, Francisco Correa made secret cash payments to Barcenas, acting as a sort of lobbyist for businessman Alfonso Garcia Pozuelo, head of construction company Constructora Hispanica.
FORBES: Spain's Rajoy Accused Of Receiving Illegal Cash Payments As Corruption Scandal Widens
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On Thursday morning, as news of the allegations spread, the hash tags lospapelesdebarcenas (the Barcenas papers) and RajoyDimision (Rajoy resign) were among the top terms trending among Spanish users of Twitter.
BBC: Spain ruling Popular Party denies slush fund allegations
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Mr Barcenas also denies he has done anything wrong.
BBC: Q&A: Spain's opposition tells PM to go
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El Pais is adamant that the ledgers, dating from 1990 to 2008, were written by the party's former treasurer, Luis Barcenas who stepped down after being implicated in a separate, high-profile corruption case.
BBC: Spain's PM Mariano Rajoy pledges to battle on
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Another newspaper, ABC, headlined its story: "Luis Barcenas accuses the Popular Party leadership of having collected in B, " the letter Spaniards typically mention when referring to secretive payments made in cash, with the aim of avoiding taxes.
CNN: STORY HIGHLIGHTS
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Who is Luis Barcenas?
BBC: Q&A: Spain's opposition tells PM to go