IRS Whistleblower Gary Shapley Named Acting Commissioner

IRS Whistleblower Gary Shapley Named Acting Commissioner \ Newslooks \ Washington DC \ Mary Sidiqi \ Evening Edition \ IRS whistleblower Gary Shapley, who testified on the Hunter Biden tax probe, is set to become acting IRS commissioner. Shapley has claimed retaliation for his cooperation in the case. His promotion follows recent internal shifts as former commissioner Melanie Krause steps down.

Quick Looks

• IRS whistleblower Gary Shapley is set to become acting commissioner.
• Shapley previously testified about delays in Hunter Biden’s tax case.
• He alleged political interference during the 2020 election investigation.
• Shapley was promoted in March to Deputy Chief of Criminal Investigations.
• Joseph Ziegler, another whistleblower, was moved to the Treasury Secretary’s office.
• Shapley replaces Melanie Krause, resigning over an ICE data-sharing controversy.
• Former Congressman Billy Long awaits confirmation as permanent commissioner.
• The Biden investigation ended after a presidential pardon for Hunter Biden.

Deep Look

Gary Shapley, a senior IRS official who gained national attention as a whistleblower in the high-profile Hunter Biden tax investigation, is now poised to ascend to the role of acting commissioner of the Internal Revenue Service. This development marks a dramatic career turn for Shapley, who had alleged retaliation for his role in bringing transparency to a politically sensitive case. His upcoming promotion, disclosed by two sources familiar with the plan, signals a significant shift within the leadership of one of the federal government’s most scrutinized agencies.

Shapley’s whistleblower status became public when he testified before Congress, detailing what he described as deliberate delays and interference in the investigation into Hunter Biden’s taxes and financial dealings. He claimed that the Department of Justice, in coordination with then-U.S. Attorney for Delaware David Weiss, had “slow-walked” investigative steps ahead of the 2020 election, which Joe Biden ultimately won. Shapley also testified that crucial warrants and interviews were postponed or outright denied, creating what he called a “pattern of preferential treatment” for the president’s son.

Despite claims of retaliation and internal resistance, Shapley continued to rise within the IRS. In March 2025, he was promoted to Deputy Chief of IRS Criminal Investigations, a powerful post overseeing complex tax enforcement cases. That move was seen by some as a response to mounting political and public pressure to recognize the legitimacy of the whistleblowers’ concerns and to restore credibility to the agency. His colleague Joseph Ziegler, another IRS investigator who testified alongside Shapley, was reassigned to the Treasury Secretary’s office as a senior adviser on IRS reform, highlighting the administration’s intention to pursue structural changes.

Now, in the wake of further leadership changes, Shapley is expected to temporarily lead the entire agency as acting commissioner. He will step in for Melanie Krause, who is resigning amid controversy over a controversial agreement to share taxpayer data with Immigration and Customs Enforcement (ICE). The deal, aimed at identifying undocumented immigrants for deportation using tax records, drew sharp criticism from both immigrant rights groups and privacy advocates. Krause’s resignation leaves a vacuum at the top of the agency, and Shapley’s appointment to the interim role is seen as a stabilizing measure during a time of intense scrutiny and transition.

CNN was the first to report the pending leadership shift. According to officials who were not authorized to speak publicly, Shapley’s appointment will remain temporary until the Senate confirms a permanent commissioner. That nominee is former Missouri congressman Billy Long, who was tapped by former President Donald Trump. Long, a former auctioneer who served six terms in the House of Representatives, is awaiting a confirmation hearing that could reshape the IRS’s long-term leadership trajectory.

The Treasury Department, which oversees the IRS, praised Shapley’s dedication and resilience. In a statement, a spokesperson wrote, “Gary is a long-tenured civil servant who has dedicated the last 15 years of his professional life to the IRS. Gary has proven his honesty and devotion to enforcing the law without fear or favor, even at great cost to his own career. He’ll be a great asset to the IRS as we rethink and reform this crucial organization.”

Shapley’s rise to the top comes as the IRS finds itself at the crossroads of law enforcement, politics, and public accountability. His whistleblower testimony added fuel to longstanding concerns about politicization within federal agencies and questions about whether high-profile individuals receive preferential treatment in criminal investigations. In particular, Shapley and Ziegler’s accounts of delays in the Hunter Biden case before the 2020 election highlighted the tension between law enforcement duties and potential political consequences.

The Hunter Biden case ultimately concluded when President Joe Biden issued a sweeping pardon for his son, a move that marked a sharp departure from his repeated campaign pledges not to use presidential powers for personal or family benefit. Hunter Biden had faced both felony and misdemeanor charges related to his failure to pay over $1.4 million in federal income taxes and possession of a firearm while using drugs — both federal offenses. He had been scheduled to stand trial in California in September 2024, but a surprise plea deal halted proceedings just hours before jury selection began.

The charges, the pardon, and the allegations of interference created a storm of controversy, especially among Republicans who had long accused the Biden administration of shielding Hunter from legal consequences. For whistleblowers like Shapley, the episode became a defining moment, reinforcing their calls for accountability and procedural integrity within the IRS and the broader justice system.

As acting commissioner, Shapley will face a formidable list of challenges. The IRS is currently undergoing a multi-year modernization effort funded by the Inflation Reduction Act, which allocated nearly $80 billion to the agency to upgrade outdated systems, improve taxpayer services, and enhance enforcement against wealthy tax evaders. Critics, however, have argued that the IRS’s expanded powers must be carefully monitored to prevent abuse and protect civil liberties.

In this context, Shapley’s leadership could serve as a test of whether internal whistleblowers can transform agencies from within — and whether a culture of transparency and enforcement can prevail over political pressure and institutional inertia. His tenure, however long it lasts, will likely influence how the public and policymakers view the credibility of the IRS during a time of heightened scrutiny.

Additionally, the agency remains under pressure to clarify its role in information sharing with other federal bodies, such as ICE and the FBI, and to improve internal protections for whistleblowers. Shapley himself may face resistance from career officials who were not aligned with his previous accusations. Balancing reform, morale, and enforcement priorities will be essential.

If confirmed in the permanent role, Billy Long would bring a starkly different background — one rooted in politics rather than federal service. Until that confirmation occurs, Shapley’s appointment offers continuity and a rare instance where a whistleblower is not punished but promoted to lead the very agency he once criticized from within.

His appointment could be a pivotal chapter in a broader effort to reestablish institutional trust in the IRS, as Americans increasingly demand fairness, accountability, and transparency in both tax enforcement and governance.

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