The Tánaiste says that Gerry Adams is a "spokesman and publicist" for the IRA.
Her comments come after the Sinn Féin leader said that members of the IRA are not criminals.
Sinn Féin has come under criticism in recent days for continuing to describe the convicted tax evader Thomas "Slab" Murphy as a "good Republican".
Tánaiste Joan Burton says most people in Ireland are Republicans, but that doesn't make it okay for them to break the law.
Speaking to reporters this afternoon, she said 'the masks slips when it comes something like tax evasion involving someone they see as a good republican. I'm a republican. Almost every citizen of this State is a constitutional republican and I actually deplore the name republican being abused by people who are involved in paramilitarism, crime, murder, extortion and racketeering'.
