An Internal Revenue Service (IRS) whistleblower, who publicly testified regarding the investigations into Hunter Biden’s tax affairs, is anticipated to be appointed as the IRS acting commissioner. This development follows as the agency plans significant internal changes. Sources familiar with the situation have revealed that Gary Shapley, an IRS employee who previously testified before Congress during an examination of Hunter Biden’s business activities by Republican lawmakers, will be named to the interim role.
In March, Shapley was promoted to the position of Deputy Chief of IRS Criminal Investigations. Meanwhile, another IRS investigator who testified about Hunter Biden’s taxes, Joseph Ziegler, was appointed as a senior adviser for IRS reform within the Treasury Secretary’s office. The promotion of Shapley to one of the highest positions in the tax collection agency comes as former Missouri congressman Billy Long awaits his confirmation hearing to become the permanent leader of the agency. President Donald Trump has nominated Long, who has a background as an auctioneer and served six terms in the House of Representatives, for the role of IRS commissioner.
Shapley’s appointment follows the resignation of Melanie Krause, the acting IRS commissioner, who is stepping down over a controversial agreement to share immigrants’ tax data with Immigration and Customs Enforcement (ICE) for identifying and deporting individuals residing illegally in the United States. CNN initially reported on Shapley’s anticipated new role. A Treasury spokesperson noted that Shapley is a dedicated civil servant with 15 years of service with the IRS, emphasizing his integrity and commitment to the law, despite personal career risks.
Shapley and Ziegler have stated that they were removed from the investigation into Hunter Biden in December 2022 after reporting to their superiors that the Justice Department and former Delaware U.S. Attorney David Weiss had been delaying investigative actions prior to the 2020 presidential election, which resulted in Joe Biden’s victory. The investigation into Hunter Biden concluded with President Joe Biden issuing a pardon for his son, thus avoiding a potential prison sentence for federal felony gun and tax convictions, against previous assurances not to use presidential powers for personal or familial advantage.
Hunter Biden had faced trial last September in California, accused of not paying at least $1.4 million in taxes. However, he unexpectedly agreed to plead guilty to both misdemeanor and felony charges shortly before jury selection was due to commence.
Our Insights
This promotion within the IRS could lead to significant changes in how the agency approaches tax investigations, particularly high-profile cases. With Gary Shapley in an interim leadership role, there may be a shift toward more stringent enforcement and a reevaluation of policies that influence tax data handling and investigative processes.
For taxpayers and those closely following IRS operations, Shapley’s history of transparency and commitment to lawful investigations may foster a perception of increased accountability within the agency. Additionally, the involvement of individuals like Joseph Ziegler in IRS reform efforts highlights a potential pivot toward improved practices and reforms aimed at enhancing the agency’s overall functionality.
The developments might also impact broader governmental policies, especially in light of the recent controversy involving the sharing of immigrant tax data. As these changes unfold, they could have a lasting impact on public trust and expectations regarding the IRS’s role in both taxation and broader immigration enforcement.
