Gary Shapely Irs

GRASSLEY STAFF

MIKE BENZ USAID WOODCHIPPER

JASON FOSTER POW

soros BS

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Blue State Blues: IRS Enforcement Against Left-Wing Groups Is Long Overdue

Gary Shapley (Stephanie Scarbrough / Associated Press)

Joel B. Pollak17 Oct 2025

breitbart

The Trump administration is reportedly conducting an overhaul of the Internal Revenue Service (IRS) to pursue left-wing groups, ostensibly for violating their tax-exempt status.

If true, this is not a partisan effort, or a form of retribution for the IRS’s targeting of conservative groups, but rather a long-overdue attempt to stop Democrats from abusing tax-exempt status to fund groups whose purpose is not charitable but political.

The Wall Street Journal first reported the overhaul this week, noting that it is to be led by Gary Shapley, who is described as “an adviser to Treasury Secretary Scott Bessent.” The Journal buried the crucial information that Shapley is not just an “adviser,” but also a key whistleblower who exposed the IRS’s attempt to shield Hunter Biden from scrutiny. He had no partisan affiliations when he bucked IRS leadership at the time.

That leadership had long tolerated, or even encouraged, inappropriate investigations of conservative groups. In 2013, it emerged that Lois Lerner and other IRS officials had targeted conservative non-profit groups, who had done nothing wrong, for inappropriate scrutiny. That effort discouraged newly-active Tea Party organizations for applying for non-profit status, and may have affected the outcome of the 2012 election.

In contrast, the IRS continued to ignore apparent violations by groups like the George Soros-funded Media Matters, incorporated as a 510(c)3 “charity” under the tax code even though its sole purpose is to help the Democratic Party. While conservative groups feared prosecution merely for using words like “Patriot” in their titles, left-wing groups were free to fundraise and spend with total impunity on completely partisan causes.

That is why, in my 2024 book The Agenda: What Trump Should Do in His First 100 Days, I specifically recommended that the president order the kind of investigation that Shapley will apparently be undertaking:

7. Launch IRS investigations of left-wing non-profits that abuse their status for political purposes. Group like Media Matters, which do little except suppress critics of the Democratic Party, are formally recognized as charities under Section 501(c)3 of the tax code. Yet they are abusing that tax-exempt status to raise money for what are essentially political purposes. The IRS must be directed to probe the activities of these groups and punish them, if necessary.

That recommendation is listed in the book’s first chapter, on restoring the rule of law — the top priority after years of “lawfare” and partisan investigations by Democrats and their supporters in the federal civil service.

The idea of IRS investigations of left-wing groups, like the idea of investigating and prosecuting the officials and prosecutors who targeted President Donald Trump and his supporters, is being described by critics as partisan payback. That might be accurate if the president were acting against a broad range of Democratic groups and individuals. Instead, he is narrowly targeting those who abused their power and authority.

That is not partisanship; that is justice. And it will hopefully serve as a deterrent to Democrats who assumed that their tactics would never be examined or punished — so long as they were successful in keeping Trump and other conservatives out of office. Recall how then-Senate Minority Leader Harry Reid (D-NV) defended his lies about Mitt Romney’s supposed failure to pay taxes to the IRS: it was justified because Romney lost.

Lerner and IRS officials who abused their power to help Democrats win escaped prosecution by the Obama Department of Justice. Likewise with the Biden administration’s protection of the likes of former FBI director James Comey, or former National Security Adviser John Bolton. There has to be public accountability, at the IRS and elsewhere, if American are once again to believe that our society is governed by the rule of law.

{Joel B. Pollak is Senior Editor-at-Large at Breitbart News and the host ofBreitbart News Sundayon Sirius XM Patriot on Sunday evenings from 7 p.m. to 10 p.m. ET (4 p.m. to 7 p.m. PT). He is the author ofThe Zionist Conspiracy Wants You,now available on Amazon. He is a winner of the 2018 Robert Novak Journalism Alumni Fellowship. Follow him on Twitter at @joelpollak.*}:

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free press bs

gary Shapley and Joseph Ziegler first burst into the spotlight when they came forward as whistleblowers in the Hunter Biden tax evasion case. It was 2023, and as they told the story, interference by President Joe Biden’s Justice Department had kept the case from proceeding—a case the IRS investigators had taken years to build.

Although the two men weren’t fired after blowing the whistle, they were “sidelined and targeted,” according to Jason Foster, the founder of Empower Oversight, a nonprofit legal group that protects whistleblowers and who represented Shapley and Ziegler. They were removed from the case.

But in July 2023, Shapley and Ziegler testified before the Republican-led House Oversight Committee in Congress. Five months later, Hunter was indicted for failing to pay $1.4 million in income tax. He pleaded guilty in September 2024, only to have his father pardon him over a month and a half before he left office—an action he had repeatedly said he would never take, and which was widely criticized....

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RWW

10/16/2025

Kyle Mantyla

Robert McCoy @ The New Republic: Trump Plots to Use IRS to Go After His Enemies—and All Liberal Groups

The Trump administration is already drawing up a list of targets.

Trump Plots to Use IRS to Go After His Enemies—and All Liberal Groups

The Trump administration is already drawing up a list of targets.

IFrame Content

The Trump administration is devising a new plan to weaponize the government against his political opponents. This time, his team seeks to mold the Internal Revenue Service into a cudgel to be wielded against the left, and is already putting together a list of targets, according to a new Wall Street Journal report.

Under the plan, MAGA allies would be installed at the IRS criminal investigative division, where they would “exert firmer control over the unit and weaken the involvement of IRS lawyers in criminal investigations.” Spearheading the plan is IRS official Gary Shapley, who, according to WSJ sources, has expressed the possibility of taking the place of the IRS veteran currently heading the investigative unit.

He also reportedly has been compiling “a list of donors and groups he believes IRS investigators should look at.” Possible targets include liberal billionaire philanthropist George Soros, a long-standing boogeyman for the MAGA right, whom the DOJ is reportedly investigating as Trump has called for him to be jailed.

The new IRS plot was conceived after “a separate effort to strip tax-exempt status from certain nonprofits” wasn’t yielding sufficient results for the administration, per the report.

As the Tax Law Center notes, federal law prohibits many government officials, particularly those in the executive branch, from directly or indirectly requesting that a taxpayer be audited or investigated. Such guardrails were strengthened after President Richard Nixon sought to weaponize the IRS against his enemies—abuses detailed in the second article of impeachment against him.

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TALK 1 26

This article is rather short, and seems to mainly focus on Shapley's role in the Hunter Biden investigation, reasonable enough given it's the main reason he is notable. However, it would probably be worth mentioning Shapley's role in that in the lede, and expanding on some of the vague statements in the article as I detail below.

Done. elijahpepe@wikipedia (he/him)

There's some more recent sources that have come to light since your GA nomination that may be worth including. This opinion piece from the Wall Street Journal mentions that Biden dropped the case against the IRS, and that Shapley and Ziegler also sued Hunter Biden's lawyer for defamation, which would certainly be worthy of inclusion here. An article from CBS News says Shapley "has been tapped to lead criminal investigations at the tax agency". An article in The Free Press (paywalled, I can't seem to access it) profiles Shapley and Ziegler. I am not saying you have to include all or any of these by any means, but these may be a jumping-off point for further research to make the article more comprehensive and to include recent updates and developments on Shapley.

Done. Per WP:RSP, The Free Press does not meet the reliable standard necessary for BLPs

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10 25

Gary Allen Shapley Jr. was born in December 1977.^[1] He graduated from Norwich High School. Shapley attended Binghamton University and later volunteered for the National Civilian Community Corps. He later graduated from the University of Maryland with a Bachelor of Science in accounting and business administration and a Master of Business Administration from the University of Baltimore.^[2]

Career

IRS Criminal Investigation agent (2009–2025)

Shapley began working in the IRS Criminal Investigation in July 2009.^[2] He oversaw the agency's investigation into Hunter Biden, the son of president Joe Biden. Shapley publicly alleged that the Department of Justice had "slow-walked" the investigation into the younger Biden in an interview with CBS News in May 2023.^[3] Michael Batdorf, the director of field operations at the Internal Revenue Service (IRS), claimed that he removed Shapley and his team from the Biden case in December 2022 after David C. Weiss, who oversaw the Biden investigation at the Department of Justice, believed that Shapley could not "remain objective in the investigation";^[4] handwritten notes from Shapley released by Politico in September revealed that he had concerns over Weiss beginning in October 2022.^[5]

Biden sued the IRS, him, and Ziegler that month over alleged violations of privacy.^[6] He testified before the House Committee on Ways and Means about the investigation into Biden in June.^[7] His testimony was used by Republicans to critique Weiss's claim that he had independence in his special counsel investigation.^[8] Shapley testified before the Committee on Oversight and Government Reform the following month alongside Joseph Ziegler, alleging political bias in Weiss's investigation.^[9] He and Ziegler spoke with the Committee on Ways and Means in December, after the impeachment inquiry into Joe Biden began.^[10]

Deputy Chief of the IRS Criminal Investigation (2025–present)

In March 2025, secretary of the treasury Scott Bessent promoted Shapley and Ziegler to senior advisors^[11] to investigate the IRS, including alleged misconduct in the Biden case.^[12] Shapley was named as deputy chief of the IRS Criminal Investigation.^[13]

Acting Commissioner of Internal Revenue

On April 15, 2025, president Donald Trump named Shapley as the acting commissioner of internal revenue to succeed Melanie Krause, who resigned after administration officials sought to enjoin the Internal Revenue Service (IRS)'s data with U.S. Immigration and Customs Enforcement.^[14] That day, Trump had asked the IRS to revoke Harvard University's tax exemption.^[15] On April 18, Trump replaced Shapley with Michael Faulkender, the deputy secretary of the treasury, amid a struggle between secretary of the treasury Scott Bessent and Elon Musk. According to The New York Times, Bessent was unaware that Shapley was named acting commissioner.^[16]

1 26

Chief of the IRS Criminal Investigation (November 2025–present)

After his appointment as deputy chief of the IRS Criminal Investigation, Shapley told colleagues that he expected to become chief of the IRS Criminal Investigation after Trump's nominee for commissioner of internal revenue, Billy Long, was confirmed;^[16] Long was removed as commissioner in August in anticipation of an expected nomination to serve as the ambassador of the United States to Iceland, and he was succeeded by Scott Bessent.^[19] In October, The Wall Street Journal reported that Shapley was set to become chief of the IRS Criminal Investigation. Shapley's plans included forming a list of donors and organizations he believed investigators should examine, including the financier George Soros. Additionally, he intended to minimize the involvement of chief-counsel lawyers in conducting criminal inquiries.^[19] The following month, he became the chief of the IRS Criminal Investigation.^[20]

References

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wbma

WASHINGTON (TNND) — Gary Shapley, who accused the Justice Department of slow-walking its inquiry into wrongdoing by Hunter Biden in 2022, is out as acting director of the IRS after just two days on the job.

Shapley was promoted last month to deputy chief of IRS criminal investigations before being named acting head of the agency. Fellow whistleblower Joseph Ziegler also received a promotion to senior advisor for IRS reform in March.

Treasury Secretary Scott Bessent wrote via X Deputy Treasury Secretary Michael Faulkender would take over the role.

“Trust must be brought back to the IRS, and I am fully confident that @TreasuryDepSec Michael Faulkender is the right man for the moment,” he wrote.

“Gary Shapley's passion and thoughtfulness for approaching ways by which to create durable and lasting reforms at the IRS is essential to our work, and he remains among my most important senior advisors at the @USTreasury as we work together to rethink and reform the IRS,” he added.

Bessent also noted Shapely and Ziegler would return to “senior government roles” following the completion of their “ongoing year-long investigation.”

IFrame Content

The ouster reportedly came after Bessent complained to President Donald Trump that Shapley had been installed at the request of Department of Government Efficiency head Elon Musk, according to CBS News.

The IRS did not respond to a request for comment from The National News Desk Monday.

inside the Hidden Conservative Network Bankrolling an “Ecosystem” of Right-Wing News

John Solomon’s Informing America set out to create an echo chamber to shape public opinion. It’s working.

William Bredderman and Aneela Mirchandani September+October 2025 Issue

Inside the Hidden Conservative Network Bankrolling an “Ecosystem” of Right-Wing News – Mother Jones

GFX

“Now more than ever, the world needs an honest newsroom.” With these words, the little-known Informing America Foundation was awarded the $250,000 Gregor G. Peterson Prize in “venture philanthropy” last December for its “high-quality journalism.”

If few had heard of IAF, hinted the nonprofit’s CEO, Debbie Myers, it was by design. “We stay very much under the radar,” she said, accepting the prize at the 2024 annual summit of the American Legislative Exchange Council, the corporate-funded group that works to advance conservative policies at the state level. IAF’s goal, Myers explained, was to create an “ecosystem” of news. The group boasts of funding a network of thousands of platforms that have quietly shaped public opinion by stoking an array of right-wing conspiracy theories, from the alleged corruption of Joe Biden to the supposedly nefarious mission of the US Agency for International Development, along with more recent attacks on critics of President Donald Trump.

Myers, who once led Gingrich 360, Newt Gingrich’s multimedia production firm, is a longtime TV executive who helped produce shows such as Little People, Big World; Talk Soup; and Punkin Chunkin. Her “partner in crime” in launching IAF in 2021, as she described him as he joined her onstage, is John Solomon, a former investigative reporter for the Associated Press and Washington Post and a DC fixture who has drawn criticism for pushing right-wing stories and smearing Democrats with the kind of allegations that a Post ombudsman once described as “‘gotcha’ without a gotcha.”

In 2019, Solomon was at the forefront of efforts to tie Biden to shady dealings in Ukraine on his son Hunter’s behalf, penning a series of columns for The Hill that reported dubious information from Ukrainian prosecutors with an axe to grind. A 2020 review of his work by the paper called its reliability into question, concluding Solomon had “failed to identify important details about key Ukrainian sources, including the fact that they had been indicted or were under investigation.”

In the wake of the controversy, he set up the independent outlet Just the News and launched a podcast, John Solomon Reports. In an email, Solomon defended his Hill reporting’s accuracy and claimed he has no formal role at IAF, while confirming he provides it an office at the same K Street address as Just the News and another Solomon enterprise, Bentley Media Group. In 2021, Myers and Solomon also formed the Affinity Media Exchange, an advertising business that soon inked a deal with Trump’s Truth Social to be one of the platform’s ad representatives.

IAF’s tax filings, which say its mission is funding “investigative, explanatory, data-driven and multimedia journalism,” show it brought in close to $8 million in contributions during its first year, with the largest nonprofit donation coming from the family foundation of Diana Davis Spencer, whose late father, an investment banker, once chaired the Heritage Foundation. In subsequent years, millions have flowed to IAF through donor-advised charities that do not disclose the source of their initial contributions.

IAF, in turn, has doled out funds to an array of right-leaning outlets, including Just the News and Off the Press, run by Joseph Curl, a veteran of Drudge Report and the Washington Times. ADN América, aimed at Spanish speakers, received more than $1 million from IAF in the site’s first three years of operation. The foundation sent another million-plus to Performance One Media, which owns Real America’s Voice, the right-wing network best known for carrying Steve Bannon’s War Room. Real America’s Voice gave Solomon his own nightly show in 2022, which he has used to promote IAF allies.

IAF has also directed more than $1.7 million to Star News Digital Media, a conglomerate of 12 mostly battleground state sites whose names suggest a local focus but that actually push pro-GOP partisan news. Star News’ Tennessee Star, for instance, featured a section called “KamaLawfare” prior to the 2024 presidential election that highlighted incidents from Kamala Harris’ prosecutorial tenure in California, but seemed to ignore top news events in the state. One day this past June, the homepages of Star News outlets in Pennsylvania, Ohio, Georgia, and Virginia looked almost identical, all covering transgender youth health care in California, New York City’s mayoral race, and a Florida sheriff’s threats against anti-Trump protesters.

Media observers have dubbed such agenda-driven news sites “pink slime”—so named for by-products added as filler to ground beef. Pink slime news is a growing phenomenon, according to University of Cincinnati journalism professor Jeffrey Blevins, rising as partisan interests take advantage of the devastated newspaper market. “We saw these news deserts popping up,” he says. “It was very cheap to put in a website and say, ‘Okay, we’re doing local news.’ Local news is always seen as being more credible.” Sites like the Tennessee Star, he explains, use that perception to push “poor-quality” coverage “funded by some outside political interest.”

In 2023, the most recent year tax records are available, filings show IAF’s largest contribution—more than $1 million—went to the Institute for Citizen Focused Service, a secretive nonprofit set up by Interior Department officials from Trump’s first term. In turn, ICFS has funneled money to Pipeline Advisors, which holds a portfolio of local outlets—including the Midland Times, Austin Journal, Federal Newswire, and others—that have also been described as pink slime. All told, IAF says its news “ecosystem” includes “more than 2,000 hyperlocal platforms and 10 national platforms” reaching an audience of more than 50 million people.

One hallmark of IAF-connected organizations is that they often promote the same allegations and storylines. This is no accident: At the award ceremony last December, Myers provided a glimpse into how IAF works, explaining that each morning, the team gathers on a call to choose the stories they believe the mainstream media is ignoring. After hanging up, “we amplify each other,” she said, “and get it to the hands of the American people.”

Star News outlets regularly repackage Just theNews articles. Just the News writes stories based on Off the Press coverage and vice versa. They do not disclose their financial links. For example, Just the News covered the 2021 launch of Off the Press without noting that either organization was funded by IAF.

The network’s thousands of platforms have quietly shaped public opinion by stoking an array of right-wing conspiracy theories.

Solomon’s podcast often features guests from the broader IAF universe, including Mike Benz, a right-wing influencer and former Trump State Department official whose attacks targeting USAID as a “censorship octopus” helped fuel Elon Musk’s crusade to feed the agency to the “wood chipper.” Benz, a onetime alt-right Twitter troll, has appeared on Solomon’s show to rail against social media censorship and US foreign aid. In such appearances, he’s been identified as the executive director of the Foundation for Freedom Online—which is not a foundation, but which launched as a project of an organization called Empower Oversight that has also been heavily funded by IAF. An Empower Oversight spokesperson said the group served as FFO’s fiscal sponsor through February 2023. That year, Benz was paid $253,889 by ICFS.

In 2022, Benz began issuing reports from his one-man think tank positing a conspiracy to silence conservatives online. IAF-funded outlets have presented a drumbeat of interviews with him, in which he argued that outfits battling online disinformation—from media watchdogs like NewsGuard to the US military and Big Tech—were actually undertaking a project to suppress conservative voices. The interviews presented Benz as an independent expert—“Mike Benz exposes State Department’s use of USAID as an ‘intelligence cloak,’” said one Just the News headline—without revealing that his think tank was little more than a website whose existence seems to have been made possible by IAF. The interviews got repackaged as news by other outlets in the IAF stable, expanding their reach.

Empower Oversight, the organization that originally backed Benz, was formed in Virginia in 2021, just one day before IAF was registered in Washington, DC. IAF supplied Empower Oversight with the sole grant it received that year, a $400,000 allocation whose purpose, according to tax filings, was to “develop an infrastructure to cultivate, protect and work with whistleblowers.” Since its founding, Empower Oversight has focused heavily on typical MAGA obsessions, including the Russian collusion probe, purported FBI involvement in January 6, and Hunter Biden.

Empower Oversight is headed by Jason Foster—a longtime aide to Republican Sen. Chuck Grassley—whom ProPublica exposed in 2018 as an inflammatory blogger who wrote under the handle “Extremist.” According to ProPublica, Foster, a “partisan combatant” known for his “conspiratorial thinking,” was the main force behind the Senate Judiciary Committee’s scrutiny of research firm Fusion GPS and ex–British spy Christopher Steele, author of the 2016 memos alleging collusion between Trump and Russia.

Empower Oversight, which continues to receive most of its funding from IAF, represented Gary Shapley, an IRS criminal investigator who alleged that the Biden administration sandbagged a tax fraud investigation into Hunter Biden. (Earlier this year, Shapley briefly served as Trump’s IRS director.) Shapley’s allegations were heavily promoted by members of the IAF network, including Just the News, the Tennessee Star, and other Star News outlets such as the Pennsylvania Daily Star and the Arizona Sun Times.

During the Biden years, Empower Oversight’s work followed a familiar formula: First, it would file a battery of Freedom of Information Act requests to a federal agency, usually related to some right-wing intrigue or a query Grassley’s Senate office had submitted to that department. Empower Oversight then would frequently follow up with a lawsuit alleging deficiencies in the agency’s response. With the help of Solomon’s Just the News, it turned routine records requests and civil complaints into a PR bonanza, while fueling a narrative that the Biden administration and its supposed deep state allies were suppressing information.

While Benz did not respond to our requests for comment—and hung up when we called—he’s arguably delivered the most impact for IAF’s supporters. In April, the State Department shuttered its Global Engagement Center, which focused on combating foreign disinformation but which Benz had alleged was a government tool of anti-conservative censorship.

Secretary of State Marco Rubio rewarded Benz with an exclusive interview announcing the move. The next day, Just the News announced that the “censorship nerve center” had been shut down, and multiple Star News platforms dutifully signal-boosted the news. All cited Benz as merely a “former State official.”

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Publisher ‏ : ‎ Center Street
Publication date ‏ : ‎ November 11, 2025

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[### IRS-CI names Gary Shapley as deputy chief

_IRS (.gov)_

https://www.irs.gov › newsroom › irs-ci-names-gary-sha...](https://www.irs.gov/newsroom/irs-ci-names-gary-shapley-as-deputy-chief)

Mar 19, 2025 — Gary Shapley has been named deputy chief for IRS Criminal Investigation (IRS-CI), starting March 19. In his new role, Shapley will oversee 20 field offices and ...

[### Hunter Biden whistleblower out as IRS commissioner after ...

CBS News

https://www.cbsnews.com › Politics](https://www.cbsnews.com/news/gary-shapley-hunter-biden-whistleblower-out-as-irs-commissioner-elon-musk/)

Apr 18, 2025 — Shapley was one of two IRS whistleblowers to testify before Congress about alleged misgivings in the Hunter Biden probe. The IRS agents alleged ...

[### Gary A. Shapley Jr. Biography

Congress.gov

https://www.congress.gov › house › witnesses › H...](https://www.congress.gov/118/meeting/house/116254/witnesses/HHRG-118-GO00-Bio-ShapleyG-20230719.pdf)

PDF

Jul 19, 2023 — Gary began his current employment with IRS – Criminal Investigation ... Gary was promoted to a Supervisory Special Agent in 2018 in Baltimore, MD.

1 page

[### GARY A. SHAPLEY, JR. Friday, May 2

House Ways and Means (.gov)

https://waysandmeans.house.gov › 2023/06 › W...](https://waysandmeans.house.gov/wp-content/uploads/2023/06/Whistleblower-1-Transcript_Redacted.pdf)

PDF

May 2, 2025 — I am a supervisory special agent with the Internal. Revenue Service Criminal Investigation. I have been an IRS agent since July 2009, and. Page ...

212 pages

[### Hunter Biden whistleblower Gary Shapley out as IRS ...

WBMA

https://abc3340.com › news › nation-world › hunter-bid...](https://abc3340.com/news/nation-world/hunter-biden-whistleblower-gary-shapley-out-as-irs-director-after-two-days)

Apr 21, 2025 — Gary Shapley, who accused the Justice Department of slow-walking its inquiry into wrongdoing by Hunter Biden in 2022, *is out as acting director of the IRS

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