Incoming IRS criminal chief says evidence, not politics, will guide tax probes

The IRS special agent-turned-whistleblower who has been tapped to lead criminal investigations at the tax agency told CBS News in an exclusive television interview he will let evidence, not politics, guide the agency's decisions on tax probes.

"Each and every time, I'm going to ensure the right thing's done and that the policies and procedures are followed," said Gary Shapley, who previously blew the whistle on what he says were efforts by the Department of Justice during the Biden administration to undermine the tax probe into the president's son Hunter. "That's my credo."

It's a position that could put him on a collision course with a White House that has pushed for investigations of the finances of left-wing groups. In September, President Trump wrote on Truth Social that he is "recommending that those funding Antifa be thoroughly investigated." Asked who should face investigation, Trump has singled out billionaire philanthropist George Soros and LinkedIn co-founder Reid Hoffman, both prominent Democratic donors.

Last month, Senate Democrats warned Shapley against using the IRS "as a weapon to target political enemies."

Shapley sat down with CBS News in his personal capacity, along with IRS special agent Joseph Ziegler, a rank-and-file IRS agent who first opened the Hunter Biden investigation. The two have co-authored a new book that will be released on Tuesday, detailing their whistleblowing efforts.

Asked what assurances he could provide to anyone concerned about becoming a target of the IRS for political reasons, Shapley said the agency would not recommend "something we don't believe the evidence is there to support."

"I put my neck on the line to protect what was right," Shapley said, referring to his protected whistleblower disclosures in the Hunter Biden case. "I hope I don't have to, but I will do it again if I have to."

In a statement responding to Mr. Trump's comments, a spokesperson for Soros' philanthropic foundation said all of its activities are "peaceful and lawful."

"These accusations are politically motivated attacks on civil society, meant to silence speech the administration disagrees with and undermine the First Amendment right to free speech," the statement read.

Shapley and Ziegler spent much of their careers investigating tax crimes with virtually no public profile or involvement in the political battles in Washington. That changed after Ziegler began an investigation that led them to Hunter Biden, the president's son. They say they first made protected disclosures to their superiors at the IRS and through appropriate channels in the Justice Department in late 2022.

They then came forward publicly in 2023, alleging the Justice Department "slow-walked" the yearslong tax probe into Hunter Biden, and that prosecutors told them not to pursue investigative leads related to his father, former President Joe Biden.

The two agents alleged they were then removed from the Hunter Biden case and sidelined at the agency.

"We were retaliated against," said Ziegler. "We were minimized. No one wanted to take us seriously."

Meanwhile, their disclosures jump-started the case against Hunter Biden, who pleaded guilty to the tax crimes the agents had investigated after a Delaware judge rejected a broad immunity deal. President Biden ultimately pardoned his son for those crimes before leaving office.

"We came forward, under incredible scrutiny, provided the evidence, and ultimately, we changed the course," Shapley said, acknowledging he felt vindicated by Hunter Biden's guilty plea.

Their story was touted by the political right as evidence of bias at the Justice Department and the IRS. In March, Treasury Secretary Scott Bessent enlisted Shapley and Ziegler as senior advisers looking at ways to reform the tax agency. Neither Ziegler nor Shapley would discuss the specifics of their work, but acknowledged it involves adding new protections for whistleblowers.

"We are going to continue to support whistleblowers," said Zeigler. "I'm looking to change what had happened that impacted our lives so much."

Shapley spoke to CBS News as questions swirl around whether the Trump administration will insert politics into tax investigations. In April, Shapley was briefly installed as acting IRS commissioner, as officials with the Department of Government Efficiency sought to tighten their grip on the agency. Later this year he's set to take over the IRS's law enforcement arm, overseeing about 2,200 agents around the world.

A career civil servant with two decades of experience, he said his decision to blow the whistle on the Biden administration did not secure him the new post, but it demonstrated his integrity and knack for standing up for what is right — two traits that qualified him for the job.

"It doesn't matter who's in office," he said. "Every single day I approach my job the same way."

In their October letter, a group of more than a dozen senators asked Shapley about changes he intended to make at the agency, and also delivered a stark warning.

"Any effort to weaponize the IRS against President Trump's perceived enemies is against the law, an abuse of power, and a threat to the integrity of our democratic institutions," the senators wrote, adding Shapley's team "cannot be the President's political attack dog."

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