Gardaí have confirmed that a file is being prepared for the Director of Public Prosecutions relating to the alleged sexual assault of two males in Co Louth in the 1990s.
One of the complainants is Paudie McGahon, 40, who has alleged that he was raped by an IRA man when he was 17.
His allegations were reported on the BBC Spotlight programme last night.
This afternoon, Chief Superintendent Pat McGee confirmed that "the investigation is ongoing and a file will be sent to the DPP in due course".
Mr McGahon and another man allege the offences took place at an identified location in Co Louth.
Complaints were made to gardaí in Drogheda towards the end of last year.
Meanwhile, Mr McGahon has said nobody should be afraid of coming forward if they had been abused at the hands of the IRA.
Mr McGahon said there is now a network there to support people and his experience since the BBC programme has been "support, support, support".
Mr McGahon, speaking to Joe Duffy on RTÉ's Liveline, said that no member of the Republican movement suggested he should go to gardaí until after his meeting with then Sinn Féin TD for Louth Arthur Morgan in 2009.
He described a letter that Mr Morgan sent to him after the meeting suggesting that he should go to gardaí as a red herring.
He said that Mr Morgan did not say to him during the 2009 meeting that he would drive him to a garda station.
He said that as far the Republican movement was concerned the issue of the abuse "was sorted" in 2002.
He said there had been a lot of "tripe" such as "how much is he getting paid" put up by republican sympathisers on social media, including Facebook, since last night's Spotlight programme and said that he is not getting paid by anyone.
He said he was told in 2009 that the man who had abused him was then living in Blackrock, Co Louth.
Sinn Féin President Gerry Adams this evening said that he did not go to gardaí in 2009 with information about Mr McGahon's claims, because he did not have the detail of the case.
Mr Adams told RTÉ’s Six One News that he did not try to establish the detail of the case because it is not the responsibility of Sinn Féin to investigate historical abuse cases.
However, a Sinn Féin spokesman said tonight Mr Adams had become aware of concerns about the activities of the alleged abuser in the McGahon case and had furnished his name to gardaí last November.
In relation to a tweet by Sinn Féin MP Francie Molloy which dismissed Mr McGahon’s claims as rubbish, Mr Adams said it was entirely inappropriate.
Mr Adams refused to be drawn on whether action should be taken against Mr Molloy and said that it was a matter for the Sinn Féin party to consider.
Mr Molloy earlier apologised for any offence he may have caused when he described Mr McGahon's claims on the Spotlight programme as a "load of rubbish".
The tweet, which has since been deleted, drew strong criticism from abuse victim Máiría Cahill on RTÉ's Morning Ireland.
In a statement, Mr Molloy said: "I apologise for any offence my post caused to Paudie McGahon or any victim of abuse.
"I hope that justice is served and the appropriate support delivered to Mr McGahon."
Mr Molloy added that "Sinn Féin's priority is to support victims of abuse whether that abuse is historical or contemporary and we will support victims in their efforts to get truth and justice."
Mr Adams this morning said he believed Mr McGahon, but added that he believed the person against whom the allegation has been made should be subject to due process.
Speaking on Morning Ireland, Mr Adams said he believed Mr McGahon should be supported and obviously needs and wants justice.
Sinn Féin's very clear intention would be to support him in that, he said.
He said anyone with any information whatsoever on this, or any other allegation, should bring it forward to gardaí or the PSNI.
The Sinn Féin leader also said that the person accused of the rape should come forward and give himself up.
Taoiseach Enda Kenny said this afternoon it was a case the Minister for Justice had been liaising with her Northern counterpart on.
He said if this had happened in his or any other party, it would be expected he would know exactly who had organised the kangaroo court and known where the man at the centre of issue is and whether or not he was a member of Sinn Féin and the IRA.
Mr Adams has not dealt with abuse issues "at all" and clear statements are now needed, saying he must answer "what he knew", Mr Kenny said.
He also said "we can't have a situation" where known paedophiles were moved around the country for political reasons.
Tánaiste Joan Burton joined the Taoiseach in his comments on republican abuse allegations.
Ms Burton said Mr Molloy’s tweet was "disgraceful" and part of a "culture of denial".
Sinn Féin needs to stop denying abuse issue
Ms Cahill said Sinn Féin needs to stop denying the abuse issue surrounding republicans or that its members were involved in covering up abuse.
She said she had been "hugely distressed" by the allegations of abuse and the setting up of a republican Kangaroo court made by Mr McGahon.
It is alleged this happened in the early 2000s.
Ms Cahill said: "Sinn Féin need to admit this and accept his account in its entirety."
"There's no point" Sinn Féin saying its members are not involved in "covering up abuse", she said.
It had been more difficult for Mr McGahon to come forward, she said, after seeing how she had been treated publicly by Sinn Féin when she went public last year about her own abuse allegations.
Ms Cahill said she had warned Sinn Féin in the wake of her disclosure that when it denied that it covered up the abuse, it would be invalidating other abuse victims and re-traumatising them and this would force the victims to come forward.
She also condemned Mr Molloy's tweet.
Questions over how IRA got involved, says TD
Meanwhile, Fine Gael Meath East TD Regina Doherty said questions needed to be answered about how the IRA got involved in investigating the allegations made by Mr McGahon, which were brought to the attention of Sinn Féin Councillor Pearse McGeough in 2002.
Speaking on RTÉ's Today with Sean O'Rourke, she said Mr McGeough needed to answer how the "kangaroo court" came to be and if he had any involvement in it.
Ms Doherty said she would like to know, during the course of the conversations between Mr McGahon and Cllr McGeough, how the IRA became involved and how personnel from the North were brought down to Mr McGahon's father's house so the young man could be summonsed to answer questions.
She also called on Mr Adams to acknowledge and admit that kangaroo courts were "part of the normal practice and play of Sinn Féin/IRA at the time in dealing with these situations as they arose".
Sinn Féin Justice, Equality and Defence spokesperson Pádraig Mac Lochlainn has said the person accused of rape by Mr McGahon should give himself up.
Speaking on RTÉ's Prime Time last night, Mr Mac Lochlainn added he was sure others had been abused.
Mr McGahon has said the IRA offered to kill his alleged abuser, but instead he was exiled to Britain.
In 2002 Mr McGahon says he told a local Sinn Féin representative about the alleged sexual assault.
He claims he was then subjected to an IRA kangaroo court in his home.
He says he was told that his alleged abuser had admitted abusing him and others and says a number of options were put to him about what would happen to the alleged abuser.
These included having him shot dead, beaten up or deported.
Mr McGahon says he opted to have the man exiled to England.
A major and ongoing investigation was launched last year after Mr McGahon reported the alleged rape to gardaí.
The allegations are similar to claims made last year by Ms Cahill, who said she was raped by an IRA member and the alleged abuse was then covered up by the organisation.
Both she and Mr McGahon claim that a prominent Belfast Sinn Féin figure, Padraic Wilson, was involved in the alleged kangaroo courts into their allegations.
In a statement through his solicitor yesterday, Mr Wilson said he had never met Mr McGahon, and said had no dealings whatsoever with the man he alleges raped him.
McGeough says he advised alleged victims to go to gardaí
Cllr McGeough this afternoon issued a statement saying that he advised Mr McGahon and another person who told him they had been abused to go to gardaí.
He said that he offered to go with them.
"They decided at the time not to notify the gardaí. I fully recognise that going to the authorities is huge step for victims and this was their decision to make. I fully respected that view," Mr McGeough said.
He added: "I am aware that my colleague and former TD Arthur Morgan also reiterated this position in person and in writing to Mr McGahon, a position that I fully supported.
"On one occasion with the agreement of one of the victims I personally arranged to accompany him to the Garda station to make a complaint.
"However shortly before the meeting the victim of the alleged abuse decided not to go ahead at that time."
