Minister for Justice Michael McDowell has written to two senior gardaí criticised in the Morris tribunal report, Supt Joe Shelley and Supt John McGinley.
The letter is the first stage in a process which could lead to their dismissal if they refuse to resign or retire voluntarily. Both men have been sent a copy of the report along with the letter and have been invited by the Minister to comment on its findings.
Supt Shelley and Supt McGinley were two of the four senior officers who headed up the investigation into the death of Richie Barron, which was branded as "prejudicial" and "utterly negligent" by the tribunal.
They were also criticised for destroying key documents relating to the original investigation and other events in Donegal.
The officers will have the option to respond to the letter and comment on the findings of the report, as is required under the rules of natural justice.
They will also have an opportunity to take early retirement, but if they refuse to do so, the Minister can move to have them dismissed by bringing proposals to the Cabinet later this summer. He acted in a similar manner in the case of Supt Kevin Lennon whom he sacked, and Chief Supt Denis Fitzpatrick, who resigned almost immediately after he received the letter from the Minister.
Supt Shelley and Supt McGinley are the only serving gardaí criticised in the report that Mr McDowell and the Government can take direct action against. The Minister for Justice is empowered, with the agreement of Cabinet, to dismiss a Garda of the rank of superintendent or higher for disciplinary matters.
Supt Shelley is serving in Westmeath and Supt McGinley in Galway. They led the investigation into Mr Barron's death along with Chief Supt Fitzpatrick and Supt John Fitzgerald, who are both now retired.
Meanwhile, two other gardaí criticised by the report of the Morris tribunal have defended their actions.
Pádraig Mulligan, who has been dismissed from the force, said he did not admit to drinking on duty on the night Richie Barron died because he was afraid of the Carthy inquiry team who were investigating the events for the Garda's internal inquiry.
Former Garda Mulligan told RTÉ: "That was wrong. It was a mistake I made but not accounting for my movements was due to fear. . . I thought I was going to be made a scapegoat with a few other junior members."
Mr Justice Frederick Morris accused Garda Martin Leonard of telling "multiple lies" to the tribunal. The events investigated by the tribunal were "disgraceful", Garda Leonard said, but he was not one of those gardaí responsible for them and had never lied to the tribunal.
"I have been wrongly identified as one of those people. I have been called to a public inquiry from the very outset and I have nothing to hide. I still have nothing to hide," he told RTÉ.
He said he would continue to protest his innocence and fight to clear his name. "It has destroyed my life but I will continue with the fight. I will continue to the very end to vindicate my good name."