
Gary Shapley, the IRS whistleblower who exposed the political interference in the Hunter Biden tax investigation, is expected to be named Acting Commissioner of the Internal Revenue Service, according to a memo reviewed by The Wall Street Journal.
Shapley’s appointment comes as former President Donald Trump’s nominee for permanent IRS Commissioner, former Missouri Congressman Billy Long, awaits Senate confirmation.
His anticipated appointment as Acting Commissioner follows the resignation of Melanie Krause, who stepped down amid controversy over a data-sharing agreement with Immigration and Customs Enforcement.
This agreement permits ICE to access certain taxpayer information, such as names and addresses, to aid in identifying and deporting illegal aliens.
Krause complained that she was left out of the loop and only found out about the agreement after it was finalized.
According to WSJ, “Shapley replaces Melanie Krause, who had been acting commissioner since late February and announced her departure after the Treasury Department and the Department of Homeland Security signed a data-sharing agreement aimed at helping the government find some immigrants suspected of crimes. Krause replaced Douglas O’Donnell, a longtime agency employee who retired in February. O’Donnell replaced Danny Werfel, who resigned on Inauguration Day.”
Gary Shapley became a central figure in the investigations into Hunter Biden’s financial crimes and the Biden family’s overseas business dealings.
His whistleblower testimony, reported extensively by The Gateway Pundit, has exposed a politically motivated cover-up by the Department of Justice (DOJ) and the IRS under the Biden regime.
In July 2023, Shapley testified before Congress, asserting that two Biden-appointed U.S. Attorneys in Washington, D.C. and California obstructed charges against Hunter Biden.
He claimed that the DOJ allowed political appointees to influence the decision-making process, hindering the progression of the case.
These claims were echoed by Ziegler, who stated that US Attorney for Delaware David Weiss was “constantly hamstrung, limited, and marginalized” by DOJ officials.
Shapley’s testimony was bolstered by contemporaneous handwritten notes he took during an October 7, 2022, meeting with Weiss.
These notes, released by his attorneys and reported by The Gateway Pundit, contradicted the account of FBI agent Thomas Sobocinski, who was also involved in the case. The notes suggested that Weiss admitted he was not the final decision-maker on charging Hunter Biden.
Shapley revealed that Assistant U.S. Attorney Lesley Wolf rejected a search warrant for President Joe Biden’s Delaware residence, citing concerns about “optics,” despite acknowledging probable cause.
Additionally, he testified that the CIA intervened to prevent the IRS from interviewing Kevin Morris, a close associate of Hunter Biden, after a classified briefing at CIA headquarters.
During a House Oversight Committee hearing, Shapley and fellow IRS whistleblower Joseph Ziegler confirmed their belief that references to “the Big Guy” in Hunter Biden’s communications pertained to President Joe Biden.
The Gateway Pundit reported in May 2024 that Shapley and Ziegler faced retaliation from Special Counsel David Weiss, who was appointed to oversee the Hunter Biden case.
Weiss filed a document in March 2024 that falsely suggested Shapley and Ziegler were under investigation for misconduct. Shapley’s attorneys described this as a deliberate attempt to discredit the whistleblowers, with one calling it “a slap in the face” to their efforts to expose prosecutorial misconduct.
However, in March 2025, Treasury Secretary Scott Bessent appointed them to leadership roles within the Treasury Department.
Secretary Bessent: The culture of being able to come forward when you see wrongdoing is a central part of our democracy. I saw these two fellows before the President’s address to Congress in Speaker Johnson’s office. They came over to me and said, Sir, we’re still being harassed. I had been in touch with Senator Grassley about what was happening to them, but seeing them in person really brought it home for me.
I went and decided I would bring them into Treasury, give them a year to investigate the wrongdoing that’s going on at the IRS, and then they will go back in. Mr. Shapley will serve as the Senior Deputy for Investigation and Enforcement.
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