Sinn Féin justice spokesperson Martin Kenny says the IRA no longer exists 'in any form'.
He was speaking following comments by Garda Commissioner Drew Harris on Friday, in which he said the force's assessment of a provisional army council "does not differ” from the PSNI.
A PSNI-MI5 report from 2015 claimed both the IRA and Sinn Féin are overseen by a provisional army council with a political strategy.
It said that a "much reduced" Provisional IRA (PIRA) leadership remains committed to the peace process
Drew Harris said he was aware of the PSNI and British security service assessment, adding: "We do not differ from that view."
Speaking to Newstalk's On The Record today, Martin Kenny pointed out that Commissioner Harris only said he agreed with the analysis of the report.
The Sligo-Leitrim TD said: "[Drew Harris] was very careful in the words he used.
"When you look at the analysis of the report he was referring to... it acknowledged there was a number of unidentified former IRA people who believed that the IRA's Army Council has some influence or oversight on both the IRA and Sinn Féin.
"It was basically a reference to some hearsay."
Deputy Kenny said Ireland has seen a peace process the world looks to.
He also stated that the IRA no longer exists "in any form" and is "gone".
The Sinn Féin TD claimed: "Everybody who has any connection with that community or what happened in the past understands and knows that it is gone, it is over... the conflict is over.
"A major part of ending that was about convincing people that there was another way of doing things - that we could actually achieve the goal of having a new, better Ireland - or a united Ireland - through wholly peaceful means."
Deputy Kenny acknowledged there are some "very shadowy figures" who are opposed to the peace process - but said he hopes that the rest of society is continuing to move away from such individuals.