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Both sides agreed that the IRA's allegiance was to the ( elected ) Dáil of the Irish Republic, but the anti-Treaty side argued that the decision of the Dáil to accept the Treaty ( and set aside the Irish Republic ) meant that the IRA no longer owed that body its allegiance.
They called for the IRA to withdraw from the authority of the Dáil and to entrust the IRA Executive with control over the army.
On 16 January, the first IRA division – the 2nd Southern Division led by Ernie O ' Malley – repudiated the authority of the GHQ.
A month later, on 18 February, Liam Forde, O / C of the IRA Mid-Limerick Brigade, issued a proclamation stating that: " We no longer recognise the authority of the present head of the army, and renew our allegiance to the existing Irish Republic ".
This was the first unit of the IRA to break with the pro-Treaty government.

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