IRS whistleblower Gary Shapley, whose testimony to Congress significantly impacted the Biden family investigation and led to Hunter Biden’s felony convictions, has been presented with a stark choice from the IRS: accept a forced transfer, a demotion, or leave the agency.
The directive, outlined in a letter dated October 15, was recently delivered to Shapley, according to correspondence reviewed by Just the News.
The letter offered Shapley three options: leave his current supervisory role in Chicago for a senior analyst position in Washington, accept a demotion to a criminal investigator, or resign. “You must indicate your intent by selecting one of the three options below. Please sign, date, and return this document to your manager and me no later than fifteen (15) calendar days from the date of this notice,” the letter stated.
IRS officials framed the directive as part of a diversity program intended for “development of future leaders” and “the continued growth, success, and sustainability of our organization.” The letter emphasized the importance of “diversity of thought” and broad experience among agency leaders.
However, Shapley’s legal representation claims this move is an act of retaliation. One of his whistleblower attorneys, Tristan Leavitt, president of the Empower Oversight whistleblower center, alleged Wednesday that the personnel action is a continuation of “retaliation” against Shapley, dating back to his being passed over for promotions after his whistleblowing testimony. Leavitt urged the Office of Special Counsel (OSC) to intervene, stating, “It’s been 17 months since we filed with OSC about the first promotion the IRS passed over SSA Shapley for, and OSC has yet to issue any findings.”
The IRS has denied any retaliatory motive, a claim that some members of Congress are questioning. Shapley and fellow IRS agent Joseph Ziegler previously testified before Congress about irregularities and political interference in their investigation into Hunter Biden’s tax and other violations. House Oversight Committee Chairman James Comer voiced concern over Shapley’s treatment, warning, “These whistleblowers made lawful, protected disclosures and exposed America’s two-tiered system of justice. Any retaliation… will not be tolerated.”
Congressional oversight committees corroborated the agents’ claims of preferential treatment in the Hunter Biden investigation, leading to the termination of a plea deal that would have spared Hunter Biden jail time. Hunter Biden ultimately faced trial, resulting in felony convictions
Read the full letter to Shapley here.












