Garda boss intimated 'they have gone away'
The views expressed by the PSNI about the IRA's role in the murder of Kevin McGuigan conflict strongly with the Garda.
In a written reply to Sinn Fein's Donegal TD Padraig Mac Lochlainn last February, Garda Commissioner Noirin O'Sullivan said the IRA no longer existed.
She said gardai held no information or intelligence to support any assertion that the group still maintained its military structure.
The directness of her response raised eyebrows among some of her senior associates, and also among those in more junior ranks operating along the border, who think that while the assertion is theoretically correct, there is no doubt the control of the IRA's most influential figures is still evident.
High-ranking Garda officers and former Republic ministers are satisfied IRA figures ordered the murder of Paul Quinn in Armagh in 2007 and could have used their influence to help ensure the killers of Det Garda Adrian Donohoe, who were shot in Co Louth in 2013, were brought to justice.