Gary Shapley, an Internal Revenue Service employee previously involved in high-profile federal probes, is set to become the acting leader of the agency.

Shapley, once a whistleblower regarding investigations into Hunter Biden, is poised to temporarily lead the IRS due to Acting Commissioner Melanie Krause's resignation, remaining in the role pending confirmation of a permanent agency head, as the Washington Times reports.

In his role as a whistleblower, Shapley publicly shared details about investigations into Hunter Biden’s taxes, ultimately claiming he faced retaliation for his involvement in those probes.

In a significant career move in March, Shapley was promoted to the role of deputy chief of IRS Criminal Investigations. This promotion laid the foundation for his looming larger responsibility as acting commissioner, in which he temporarily will oversee the agency as it awaits the formal appointment of a permanent commissioner.

Agency upheaval makes headlines

Shapley has not been alone in his testimony regarding irregularities in the Hunter Biden investigations. Joseph Ziegler, another IRS investigator who publicly shared insights about the former first son's case, has since taken on a senior advisory role for IRS reform within the Treasury secretary's office. These appointments reflect a notable shift within the IRS as it navigates complex political waters.

Amid these personnel changes, the current acting IRS commissioner, Melanie Krause, announced her resignation. Her departure follows a dispute over the sharing of immigrants' tax information with Immigration and Customs Enforcement (ICE).

This development a leadership vacuum that Shapley is set to fill on an interim basis, ensuring continuity within the IRS during this transitional period.

President Donald Trump has put forth Billy Long, a former Missouri congressman, as the nominee to become the permanent IRS commissioner.

Long's potential appointment intertwines with Shapley’s interim role, illustrating political dimensions within the agency's leadership dynamics.

Shapley and Ziegler's pivotal roles

Shapley and Ziegler’s involvement in the Hunter Biden investigations was not without consequence. The duo alleged they were sidelined from the investigation after criticizing delays and inaction by the Justice Department and former Delaware U.S. Attorney David Weiss. They argued that investigative measures were stalled in the crucial run-up to the 2020 presidential election.

The complexity of the Hunter Biden investigation goes beyond IRS protocols, even involving presidential clemency actions. President Joe Biden granted a pardon to his son Hunter, who was facing potential prison time on federal tax and gun charges.

This executive decision coincided with the anticipation of a trial, originally scheduled for September in California, centered on accusations of Hunter Biden failing to pay over $1.4 million in taxes.

Shapley’s testimony painted a picture of bureaucratic inertia, a stance echoed by Ziegler, which highlighted institutional challenges faced by the IRS when dealing with politically sensitive cases.

Their allegations, amid a backdrop of inter-agency coordination delays, suggest larger systemic issues needing attention.

Hunter Biden's lenient fate

Hunter Biden ultimately avoided trial through a plea deal. Agreeing to plead guilty to both misdemeanor and felony charges, this legal decision brought an end to the immediate threat of prolonged court proceedings.

This outcome attracted attention largely due to the high-profile nature of the investigation and its interplay with political narratives.

CNN’s coverage confirmed the news that has positioned Shapley in this new temporary leadership role. His career path, intertwined with pivotal events within the IRS, reflects broader changes and the ongoing, high-stakes narrative surrounding political inquiries.

Moving forward, the IRS will continue to navigate these complex challenges under Shapley's interim leadership, ensuring ongoing operations as the agency awaits the appointment of a permanent commissioner.