On March 18, 2025, U.S. Treasury Secretary Scott Bessent announced the promotion of Gary Shapley and Joseph Ziegler, two IRS whistleblowers central to the Hunter Biden tax investigation, to senior advisory roles within the Treasury Department. Revealed during an interview on Fox Business Network’s “Mornings with Maria,” this decision underscores Bessent’s commitment to reforming the IRS and safeguarding whistleblowers who expose misconduct. Confirmed as Treasury Secretary in January 2025, Bessent has moved quickly to tackle systemic issues within the agency.
Shapley and Ziegler, seasoned IRS Criminal Investigations Division veterans, rose to prominence in 2023 after alleging Department of Justice interference in their probe of Hunter Biden’s tax affairs. They claimed the investigation encountered delays, blocked charges, and retaliation, including attempts to undermine their careers. Their congressional testimony highlighted constraints on U.S. Attorney David Weiss’s authority—contradicting Weiss’s assertions—and pointed to preferential treatment that allowed potential felonies to lapse. Ziegler, who launched the inquiry in 2018, and Shapley, his supervisor, will now investigate IRS wrongdoing in their new roles, with Shapley slated to return as Senior Deputy for Investigation and Enforcement after a year.
Adding a significant twist, President Trump has revoked all pardons issued by President Biden, declaring them null and void, including Hunter Biden’s pardon. This unprecedented action alters the legal landscape surrounding the whistleblowers’ work. Originally granted to shield Hunter Biden from prosecution for tax-related and other potential crimes, the pardon’s nullification removes that protection, potentially reopening avenues for investigation or legal action tied to the original IRS probe.
The nullification of Hunter Biden’s pardon could directly impact Shapley and Ziegler’s new roles in several ways:
Enhanced Authority: As senior advisors, Shapley and Ziegler could leverage this development to push for broader IRS reforms, using their firsthand experience to strengthen accountability mechanisms.
Renewed Investigations: With the pardon voided, previously stalled or closed cases linked to Hunter Biden’s tax affairs could be revisited, amplifying the whistleblowers’ efforts to address IRS misconduct.
Increased Scrutiny: Their promotions, already viewed by some as politically charged due to the Trump administration’s involvement, may face heightened criticism as partisan if tied to renewed legal actions against Hunter Biden.
Bessent framed the promotions as part of a reform agenda to modernize IRS operations and protect whistleblowers, a stance echoed by Senator Chuck Grassley. However, the pardon controversy complicates the narrative. Critics may argue the moves align with a political agenda, while supporters see them as vital for transparency, regardless of the pardon’s status. The Treasury Department emphasized the whistleblowers’ roles in improving taxpayer services and collections, but the evolving legal situation could shift their focus toward high-profile investigations.
This moment marks a turning point for the IRS, intertwining reform efforts with legal and political ramifications. As Shapley and Ziegler step into their roles, the nullification of Biden’s pardons—particularly Hunter Biden’s—positions them at the center of a contentious debate over justice, accountability, and institutional integrity.
