VRT Paid,Never Taxed?

Does anybody know the story with buying a car that the vrt has been paid but it has never been taxed,therefore the owner does not have the book for it,I don't think it has been declared off the road,I remember you used to be be able to fill out the rf100 form if you were selling prior to first taxing but that was before the off road declaration came in,any help would be appreciated.

Is there still a change of ownership form nearly sure there is that would work same as before.
I sold a car like that that was never taxed no bother but was on old system.

yes it's straight forward you get note from the seller and the rf100 filled out
send it to Driver and Vehicle Computer Services Division,
Department of Transport,Tourism and Sport,
Shannon Town Centre,
Shannon,
Co. Clare.

Once you tax the car it comes back in your name.