Apple has been accused of being "among America's largest tax avoiders".
A Senate committee said Apple had used "a complex web of offshore entities" to avoid paying billions of dollars in US income taxes. But it said there was no indication the firm acted illegally.
Apple chief Tim Cook will go before the panel on Tuesday. In prepared testimony Apple said it did not use tax gimmicks.
The Irish Republic, home to three Apple subsidiaries, says it is not to blame for the firm's low tax payments.
The US Senate had said that Apple paid little or nothing on billions of dollars in profits placed in Irish subsidiaries.
"They are not issues that arise from the Irish taxation system," Deputy Prime Minister Eamon Gilmore told national broadcaster RTE when asked about the Senate committee report.
"They are issues that arise from the taxation systems in other jurisdictions and that is an issue that has to be addressed first of all in those jurisdictions."
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