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 the IRA dumped their arms rather than surrender them or continue a now fruitless war, de Valera returned to political methods. In 1924, he was arrested in Newry for "illegally entering Northern Ireland" and held in solitary confinement for a month in Crumlin Road Gaol, Belfast. During this time, de Valera came to believe that abstentionism was not a workable tactic in the long term. He now believed that a better course would be to try to gain power and turn the Free State from a constitutional monarchy into a republic. He tried to convince Sinn Féin to accept this