A former IRS agent instrumental in blowing the whistle on the Biden administration’s cover-up of Hunter Biden’s tax crimes is expected to be tapped by President Trump to temporarily lead the agency, according to a Tuesday report.
A memo obtained by The Wall Street Journal reportedly indicates that the president is planning to name former agent Gary Shapley as acting IRS commissioner. The revelation comes days after reports surfaced that the tax agency’s current acting chief, Melanie Krause, will be stepping down from the position.
Trump’s nominee to permanently lead the IRS, former Rep. Billy Long, R-Mo., is still awaiting Senate confirmation.
Along with fellow and former IRS agent Joseph Ziegler, Shapley was a key figure in bringing to light the Biden Department of Justice’s reported attempts to interfere with the IRS’s investigation into Hunter Biden. As Tristan Justice previously wrote in these pages, the two whistleblowers came forward in summer 2023 alleging that the Biden DOJ “thwarted investigative efforts, ‘slow-walked’ cooperation with tax agents, and even concealed critical evidence implicating President Joe Biden in a criminal bribery scheme.”
[READ: IRS Whistleblower Gives Congress More Documents, Boosting His Credibility And Busting The DOJ’s]
Throughout their investigation into Hunter’s tax crimes, Shapley and his team uncovered damning WhatsApp messages between the younger Biden and Henry Zhao, a Chinese business associate and member of the Chinese Communist Party. As The Federalist’s Elle Purnell previously reported, the messages reportedly showed Hunter “using threats of his father’s political power to extort unfulfilled ‘promises and assurances’ from Zhao.”
“I am sitting here with my father and we would like to understand why the commitment made has not been fulfilled,” the message reads. “I am very concerned that the Chairman has either changed his mind and broken our deal without telling me or that he is unaware of the promises and assurances that have been made that have not been kept.”
Hunter continued, writing, “Tell the director that I would like to resolve this now before it gets out of hand, and now means tonight. … And, Z, if I get a call or text from anyone involved in this other than you, Zhang, or the Chairman, I will make certain that between the man sitting next to me and every person he knows and my ability to forever hold a grudge that you will regret not following my direction.”
Zhao was the chairman of the Chinese asset manager Harvest Fund Management before stepping down in August 2024 amid a state-led investigation into “personal problems.” As noted by Purnell, a 2022 New York Post report disclosed that “Harvest Global Investments, a firm Zhao co-founded, paid $5 million to Burnham Asset Management, a company of Hunter Biden’s.”
While the Biden DOJ ultimately charged Hunter for tax-related offenses in late 2023, the charges were effectively a slap on the wrist designed to cover up Joe’s involvement in his family’s business operations. Prior to leaving office, the then-president subsequently pardoned Hunter — and several other Biden family members — for potential crimes dating back to January 2014.
Shawn Fleetwood is a staff writer for The Federalist and a graduate of the University of Mary Washington. He previously served as a state content writer for Convention of States Action and his work has been featured in numerous outlets, including RealClearPolitics, RealClearHealth, and Conservative Review. Follow him on Twitter @ShawnFleetwood