Former head of intelligence of the Provisional IRA , Kieran Conway claimed that in 1974 the IRA were tipped-off by " high-placed figures " within the Gardaí about a planned RUC Special Branch raid , which was intended to capture members of the IRA command . Asked if this was just a one-off example of individual Gardaí colluding with the IRA , Conway claimed : " It was n't just in 1974 and it was n't just concentrated in border areas like Dundalk , it was some individuals but it was more widespread . " Following a recommendation from the Cory Collusion Inquiry , the Smithwick Tribunal investigated allegations of collusion following the 1989 killing of two Royal Ulster Constabulary officers by the Provisional IRA as they returned from a meeting with the . The tribunal 's report was published in December 2013 , and noted that , although there was no " smoking gun " , Judge Smithwick was " satisfied there was collusion in the murders " and that " evidence points to the fact that there was someone within the Garda station assisting the IRA " . The report was also critical of two earlier Garda investigations into the murders , which it described as " inadequate " . Irish Justice Minister Alan Shatter apologised " without reservation " for the failings identified in the report
1989 killing of two Royal Ulster Constabulary officers
1989 Jonesborough ambush
Garda Síochána