What Happened: Shapley provided whistleblower testimony to Republicans, claiming partisan bias hindered the investigation of President Joe Biden’s son, Hunter Biden. His appointment follows the resignation of the former commissioner, who opposed a data-sharing agreement with the Homeland Security Department. The IRS and the White House have not yet commented on Shapley’s expected elevation, reported CNN.

Shapley’s rise is notable, as he went public in 2023 with allegations that the Justice Department obstructed efforts to investigate Hunter Biden’s tax issues. Recently, Treasury Secretary Scott Bessent praised Shapley as a truth-seeker capable of reforming the IRS. Shapley would be the fourth person to lead the IRS this year, as Trump’s pick for full-time commissioner, former Missouri Rep. Billy Long, awaits Senate confirmation.

Why It Matters: The Trump administration has been vocal about its intentions to overhaul the tax system. In March, Commerce Secretary Howard Lutnick revealed Trump’s goal to eliminate taxes for individuals earning less than $150,000 annually. Moreover, National Economic Council Director Kevin Hassett stated that Trump aims to replace income tax revenue with tariffs.