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 and Collins would later become opponents during the Irish Civil War. In January 1921, in his first appearance in the Dáil, after his return to a country gripped by the War of Independence, de Valera introduced a motion calling on the IRA to desist from ambushes and other tactics that were allowing the British to successfully portray it as a terrorist group, and to take on the British forces with conventional military methods. This they strongly opposed, and de Valera relented, issuing a statement expressing support for the IRA, and claimed it was fully under the control of the Dáil.