President Donald Trump's officials could be putting themselves in legal peril by moving forward with plans to weaponize the Internal Revenue Service, an expert said Tuesday.
The administration reportedly intends "sweeping changes" at the tax collection agency to pursue criminal inquiries of left-leaning groups, and those moves are being driven by Gary Shapley, an adviser to Treasury Secretary Scott Bessent. Legal expert Ezra Reese published a column for MSNBC explaining why he should know better.
"Federal criminal law (Internal Revenue Code Section 7217) bars the president, the vice president and other Cabinet officials (except the attorney general) from 'directly or indirectly' requesting an audit or investigation by the IRS," Reese wrote. "While the Supreme Court recently granted the president presumptive immunity from prosecution for official actions, it is doubtful that this immunity would extend to the flagrant violation of a law that specifically applies to the president."
Shapley, who oversaw the IRS investigation of Hunter Biden as the agency acting director, has already ordered agents to investigate specific tax-exempt organizations that oppose the president, but Reese cautioned him against taking the plan forward.
"As the political law chair at Elias Law Group, I represent several tax-exempt organizations that could be inappropriately targeted if the president is able to fully weaponize the IRS," Reese wrote. "However, these changes won’t achieve the administration’s goals. Instead, they will create legal peril for Trump, Shapley and those around them."
The president's immunity does not extend to anyone helping him, and Section 7217 requires IRS employees to report improper requests to the Treasury Department’s inspector general or risk steep fines or five years in prison, and Reese doubts civil servants are willing to take the risk for their boss.
"Shapley and any IRS employees aiding him in his efforts would also face their own criminal exposure," he wrote. "Any federal employee that intentionally discriminates against Americans for their political views could be violating a number of criminal statutes, including Sections 241 and 242 of Title 18 of the United States Code."
"Another law (Internal Revenue Code Section 7214) specifically applies to 'revenue officers or agents' who engage in 'willful oppression under color of law' — punishments include firing, fines and prison time," Reese added. "For these laws as well, the statute of limitations is five years and would extend into a subsequent administration."
The Department of Justice has declined to pursue criminal charges in similar cases in the past because they couldn't prove officials intended to break the law, but Shapley has made his intentions abundantly clear.
"As a veteran of the IRS’s criminal investigative division, Shapley is fully aware of the law, meaning if he and any colleagues pursue these investigations, arguing ignorance would be a much more difficult sell in court," Reese wrote.
"Ultimately, President Trump and members of his administration cannot weaponize the IRS against the president’s enemies without creating significant legal peril for themselves and those around them," he added. "Those hoping to shelter in recent Supreme Court rulings or this president’s support for retribution should reconsider how their actions will be seen under a future administration that might not be so willing to ignore the rule of law."
