Comhairle na dTeachtaí Council of State, had Éamon de Valera as President. In 1926 de Valera resigned as President, left the Sinn Féin party and founded Fianna Fáil, which in 1927 entered the Fourth Dáil. Comhairle na dTeachtaí, never more than a symbolic body, was thereby rendered defunct. In 1930 Cumann na nGaedheal TDs alleged in the Dáil that de Valera had addressed Comhairle na dTeachtaí in December 1926, after the foundation of Fianna Fáil; this was to cast aspersions on de Valera's commitment to the Constitution of the Irish Free State. Comhairle na dTeachtaí Comhairle na dTeachtaí was an Irish republican parliament
Éamon de Valera then the Parliament of Northern Ireland had already met. It became clear that neither a republic, nor independence for all 32 counties, was going to be offered; Lloyd George told de Valera he could "put a soldier in Ireland for every man, woman and child in it" if the IRA did not immediately agree to stop fighting. In August 1921, de Valera secured Dáil Éireann approval to change the 1919 Dáil Constitution to upgrade his office from prime minister or chairman of the cabinet to a full President of the Republic. Declaring himself now the Irish equivalent of King George