In a dramatic reversal of fortune, Gary Shapley, an IRS agent who once faced internal retaliation for blowing the whistle on alleged misconduct in the Hunter Biden tax investigation, has been appointed Acting Commissioner of the Internal Revenue Service. The decision, announced by the Trump administration, comes amid sweeping reforms aimed at downsizing and restructuring the federal tax agency.
Shapley’s elevation follows his recent promotion to senior adviser at the Treasury Department—a move that sparked both praise and controversy in Washington. His appointment as Acting Commissioner, confirmed by a Wall Street Journal report and publicly acknowledged by his attorney Tristan Leavitt, is being hailed by conservatives as a win for government accountability and whistleblower protections.
“Congratulations to my friend Gary Shapley on being named Acting Commissioner of the IRS,” Leavitt posted on X (formerly Twitter). “Couldn’t think of a single better person, both as a dedicated leader and as a whistleblower who has seen the agency’s weaknesses and had the courage to speak up about them.”
Shapley will temporarily succeed outgoing Commissioner Melanie Krause, who resigned over a contentious data-sharing agreement between the IRS and Immigration and Customs Enforcement (ICE). Krause will remain in her position until May 15 to oversee the agency through the close of tax season.
From Retaliation to Reform
Shapley’s ascent to the IRS’s top job is the culmination of a turbulent two-year saga. Alongside fellow agent Joseph Ziegler, Shapley became a household name in 2023 after testifying before Congress about alleged interference and slow-walking by IRS and Department of Justice officials in the Hunter Biden tax case.
Their testimony, backed by thousands of internal documents, outlined what they described as deliberate efforts to shield the president’s son from scrutiny. The agents accused their superiors of blocking investigative avenues and altering charging recommendations. The testimony played a central role in the House GOP’s impeachment inquiry into President Joe Biden.
While initially facing internal blowback—including a demotion threat and removal from the Biden case—Shapley and Ziegler were later vindicated by an independent federal monitor. The watchdog concluded that the agents faced improper retaliation for their whistleblowing.
Treasury Secretary Scott Bessent promoted both agents to senior advisory roles last month, citing their value to the administration’s efforts to reform and modernize the IRS. Senator Chuck Grassley (R-Iowa), a longtime advocate for whistleblower protections, publicly supported the move.
“This is GR8 NEWS,” Grassley wrote on X. “Patriotic government employees who speak truth to power should be rewarded, not punished.”
A High-Profile Investigation
The Hunter Biden investigation has dominated headlines since 2023. The probe focused on Biden’s foreign business dealings during and after Joe Biden’s vice presidency. Congressional investigators documented over $27 million in payments from Chinese, Ukrainian, and Romanian sources to Hunter Biden and his associates.
Initially offered a lenient plea deal in 2023, Hunter Biden ultimately faced criminal charges after the deal fell apart following the IRS whistleblowers’ public testimony. U.S. Attorney David Weiss, later named special counsel, charged Biden with three federal gun crimes and nine tax-related offenses.
In June 2024, Hunter Biden was convicted on the gun charges and pled guilty to failing to pay over $1.4 million in taxes. But in a sweeping and controversial move, President Joe Biden issued a full pardon for his son in December 2024, covering a decade of legal exposure and effectively ending further federal prosecution.
On his final day in office, Biden also issued pardons to other family members, a move widely seen as preemptive protection against further investigation by the incoming Trump administration.
Looking Ahead
Shapley’s appointment to lead the IRS is widely viewed as symbolic of the Trump administration’s broader agenda to overhaul federal agencies and reduce bureaucratic power. Trump’s nominee for permanent IRS Commissioner, former Missouri Congressman Billy Long, still awaits Senate confirmation.
With deep firsthand knowledge of the agency’s internal dynamics and a reputation for speaking out, Shapley now finds himself in a position to implement the very reforms he once pushed for from the outside.
