Treasury Secretary Scott Bessent has elevated two agents from the Internal Revenue Service who reported experiencing retaliation after alerting Congress and speaking out to CBS News regarding political interference in their investigation of Hunter Biden’s tax crimes.
IRS special agents Gary Shapley and Joseph Ziegler have been appointed as senior advisers for IRS reform within Bessent’s office, with Shapley additionally taking on the role of deputy director of criminal investigations at the agency.
These promotions sharply contrast with President Trump’s recent decision to revoke Secret Service protections for Hunter Biden, despite an executive order issued by his father, former President Joe Biden, which extended those protections through July.
Shapley and Ziegler initially came forward in 2023, claiming that the Department of Justice had “slow-walked” the lengthy tax investigation into Hunter Biden and instructed them not to follow investigative leads concerning his father.
Their revelations preceded a series of court rulings that ultimately resulted in President Biden granting a pardon to his son for the offenses linked to the agents’ probe. Hunter Biden later pleaded guilty to those offenses after a Delaware judge dismissed a plea deal that would have granted him broad immunity.
“Our motivation has always been guided by a single principle: do what’s right,” Shapley stated. “It’s never been a straightforward journey, with more obstacles than desired, but we are grateful for the chance Secretary Bessent has provided to apply our expertise and direct knowledge of the agency to advance the administration’s efforts to eliminate waste and fraud from the federal government and effect meaningful change.”
During a Tuesday interview with Fox News, Bessent mentioned that he is granting Shapley and Ziegler “a year to investigate the wrongdoing occurring at the IRS,” ensuring that “this Hunter Biden situation” does not happen again.
These new roles arrive as the IRS is formulating plans to reduce its workforce by up to 50% through layoffs, attrition, and buyouts—a part of the Trump administration’s initiative to downsize the federal government. The prominent appointments mark a significant shift from the strained relationship the two IRS whistleblowers previously had with the tax agency.
In December, the federal watchdog responsible for investigating whistleblower complaints validated the assertions made by Shapley and Ziegler, claiming that the IRS had retaliated against them when agency leadership removed the two agents from the Hunter Biden case at the request of the DOJ.
The retaliation claims were part of an effort by Shapley and Ziegler to counter what they felt was a comprehensive campaign by Hunter Biden’s legal team to undermine their credibility. In September, the two men filed a lawsuit against Abbe Lowell—one of Hunter Biden’s attorneys—for defamation. Lowell responded by vigorously disputing the allegations, labeling Shapley and Ziegler as “disgruntled.”
As for Hunter Biden, he recently received approval from a California judge to dismiss a lawsuit he initiated against a former Trump White House aide whom he accused of unlawfully publishing private photographs, emails, and other materials from his notorious laptop.
In the legal documents, Hunter Biden cited financial constraints as the reason for dropping the lawsuit. He noted that his “income has decreased significantly” as his art sales have plummeted over the past year, and he was compelled to leave the rental property he was occupying due to the fires that devastated Los Angeles in January.
