Gary Shapley Appointed Acting IRS Commissioner
IRS whistleblower Gary Shapley, known for Hunter Biden tax probe, named acting IRS commissioner. Learn about his controversial rise and past retaliation claims.
The Trump administration has named Gary Shapley, a veteran IRS agent and whistleblower in the Hunter Biden tax investigation, as the acting IRS commissioner. This move, announced on April 16, 2025, has sparked significant discussion due to Shapley’s high-profile role in exposing alleged interference in the probe into President Joe Biden’s son. His appointment follows the resignation of Melanie Krause, who stepped down amid controversy over a deal to share tax data with Immigration and Customs Enforcement.
Shapley’s Whistleblower Journey
Shapley, alongside fellow IRS agent Joseph Ziegler, gained national attention in 2023 after testifying before Congress. They alleged that the Department of Justice (DOJ) and IRS leadership slow-walked the investigation into Hunter Biden’s tax practices, potentially to shield then-President Joe Biden. The whistleblowers claimed they faced retaliation, including removal from the case in December 2022 and temporary sidelining with pay. A federal watchdog later substantiated their claims of IRS retaliation in December 2024.
Shapley’s testimony highlighted specific instances of interference, such as being barred from pursuing leads related to Joe Biden and restrictions on interviewing key witnesses like Hunter Biden’s associate, Kevin Morris. These disclosures fueled Republican-led inquiries into alleged corruption, though they did not lead to the impeachment of Joe Biden.
Rise to IRS Leadership
Before his appointment as acting commissioner, Shapley was promoted in March 2025 to deputy chief of IRS criminal investigations and senior adviser to Treasury Secretary Scott Bessent. His rapid rise has raised eyebrows among some IRS officials, who worry it could centralize power over tax investigations in the Trump administration. Critics argue Shapley’s alignment with Republican interests, particularly his role in the Hunter Biden probe, may influence his leadership approach.
Supporters, however, praise Shapley’s integrity. Senator Chuck Grassley, a longtime advocate for whistleblowers, commended his courage, stating, “Gary Shapley and Joe Ziegler put their careers on the line to stand up for the truth.” Shapley’s advocates argue his experience in international tax investigations and 15-year IRS tenure make him a qualified leader for the agency’s reform efforts.
Controversy Surrounding the Appointment
Shapley’s elevation comes at a time when the IRS faces scrutiny over its handling of high-profile cases. Hunter Biden, who pleaded guilty to tax evasion charges in September 2024, was pardoned by his father in December 2024, a move Shapley and Ziegler publicly criticized. The pardon, covering federal crimes from 2014 to 2024, intensified debates about political influence in tax investigations.
Some former IRS officials expressed concern to The Washington Post that Shapley’s dual roles in criminal investigations and agency leadership could blur lines between civil and criminal tax functions, a structure not seen since the Nixon era. Meanwhile, the Department of Government Efficiency, under Trump’s administration, has proposed significant IRS layoffs, adding pressure to Shapley’s tenure.
As acting commissioner, Shapley is tasked with steering the IRS through a period of reform and public skepticism. His supporters view him as a patriot committed to transparency, while detractors question whether his past political entanglements will shape his leadership. With President Trump’s nominee, Billy Long, still awaiting Senate confirmation, Shapley’s interim role could extend, amplifying his influence over the agency’s future.
The appointment underscores ongoing tensions between whistleblower protections and political accountability. As Shapley navigates his new role, his actions will likely remain under intense scrutiny, given his history and the polarized climate surrounding the IRS.
