In December 1938, Maguire was one of a group of seven people, who had been elected to the Second Dáil in 1921, who met with the IRA Army Council under Seán Russell. At this meeting, the seven signed over what they contended was the authority of the Government of Dáil Éireann to the Army Council. Henceforth, the IRA Army Council perceived itself to be the legitimate government of the Irish Republic and, on this basis, the IRA and Sinn Féin justified their rejection of the states of the Republic of Ireland and Northern Ireland and political abstentionism from their parliamentary institutions. According to J. Bowyer Bell, in "The Secret Army", "With the possible exception of Tom Maguire, who went along, the Dáil members felt that the IRA request gave them the moral recognition so long denied by all factions and that their conditional devolution of power would in turn give the IRA the moral basis for the impending campaign" of 1939–45.