Two Internal Revenue Service (IRS) whistleblowers at the center of a high-profile investigation involving Hunter Biden have been promoted to key leadership positions within the Treasury Department. Gary Shapley and Joseph Ziegler, who previously served as investigators on the Hunter Biden tax probe, are now stepping into roles designed to oversee internal reforms and promote accountability within the IRS.
The decision, announced by Treasury Secretary Scott Bessent, places Shapley as the new Deputy Chief of IRS Criminal Investigations, while Ziegler will serve as a senior adviser to the Treasury Secretary with a focus on reforming IRS operations. The appointments mark a significant shift for both men, who had previously claimed retaliation for speaking out about alleged political interference during their investigation into the president’s son.
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Whistleblowers Turned Reform Leaders
Shapley and Ziegler made headlines in 2023 after testifying before Congress that the Hunter Biden probe was hindered by internal delays and undue influence from Department of Justice officials. They alleged that prosecutorial decisions were inconsistent and that key steps in the investigation were obstructed. Both were removed from the case in December 2022.
A Shift Toward Reform and Oversight
According to a statement from the Treasury Department, the promotions are part of a broader effort to “restore public trust and accountability in IRS operations.” Shapley, a long-serving IRS agent, will now help lead criminal investigations into tax violations and financial crimes, while Ziegler will focus on identifying and correcting internal misconduct and policy failures.
“These appointments are about making sure that the right people are in place to help fix systemic issues and improve the integrity of IRS enforcement,” Treasury Secretary Bessent said. “Both Shapley and Ziegler have demonstrated a commitment to transparency and public service under challenging circumstances.”
Both men expressed appreciation for their new roles and said they remain committed to improving internal processes and rebuilding public confidence in the agency. “I look forward to working on meaningful reforms that will make the IRS stronger and more accountable,” Ziegler said in a statement.
Support from Lawmakers and Watchdogs
The promotions have drawn praise from several lawmakers who had backed the whistleblowers during their initial disclosures. Senator Chuck Grassley of Iowa, a longtime advocate for whistleblower protections, called the move “a step in the right direction” and said it sends an important message about the value of speaking out.
“Whistleblowers are essential to uncovering government misconduct,” Grassley said. “These promotions show that integrity and transparency are still valued, even when the message is uncomfortable.”
Watchdog groups have also responded positively, noting that giving whistleblowers a role in shaping reform could lead to more credible outcomes. “This isn’t just symbolic,” said one official from a nonpartisan government accountability organization. “These two have firsthand experience with the flaws in the system. Putting them in charge of reform is a practical move.”
Looking Ahead
The Treasury Department stated that both Shapley and Ziegler will be involved in a year-long review of the IRS’s enforcement division, including how cases are handled and how allegations of misconduct are addressed internally. Their findings and recommendations are expected to help guide future agency policy and staffing decisions.
With their new roles, the two whistleblowers are moving from the center of controversy to the forefront of reform. Whether their presence can bring lasting changes to the IRS remains to be seen, but for now, their promotions signal a clear focus on internal accountability—and a willingness to act on past lessons.
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