DEPARTMENT OF JUSTICE | OFFICE OF THE INSPECTOR GENERAL

July 19, 2023

The Honorable James Comer, Chairman The Honorable Jim Jordan, Chairman
Committee on Oversight and Accountability Committee on the Judiciary
U.S. House of Representatives U.S. House of Representatives

The Honorable Jason Smith, Chairman

Committee on Ways and Means
U.S. House of Representatives

Dear Chairmen Comer, Jordan, and Smith:

I am writing in response to your letter to the Department of Justice (DOJ) Office of the Inspector General
(OIG), dated July 17, 2023, in which you asked about the status of DOJ OIG’s review of allegations made by
whistleblowers from the Internal Revenue Service (IRS).

IRS Supervisory Special Agent (SSA) Gary Shapley has stated publicly that he made protected disclosures to
the DOJ OIG. Because of SSA Shapley’s public statements, I can confirm that he disclosed information to my
office. 1 SSA Shapley has also stated publicly that he filed a retaliation complaint with the U.S. Office of
Special Counsel (OSC). OSC is the agency with jurisdiction to remedy retaliation claims by most federal
employees, including IRS employees. Since receiving information from SSA Shapley, my office has taken a
number of steps to assess the information he provided. In undertaking this assessment, however, we are
mindful of the potential limitation on the OIG’s jurisdiction as a result of Section 8E(b)(3) of the Inspector
General Act, 5 U.S.C. § 413(b)(3), which requires my office to refer to DOJ’s Office of Professional
Responsibility (OPR) “allegations of misconduct involving Department attorneys, investigators, or law
enforcement personnel, where the allegations relate to the exercise of the authority of an attorney to
investigate, litigate, or provide legal advice.” Consistent with our usual practice when such a potential
jurisdictional issue arises, we consult with OPR about the matter. Also consistent with the OIG’s usual
practice, because our assessment is ongoing, and because the allegations relate to an ongoing criminal
case, I am unable to provide additional information to your Committees at this time.

Thank you for your continued support of the OIG. If you have further questions, please feel free to contact
me, or Adam Miles, Senior Counselor to the Inspector General, at (202) 514-3435.

1
Pursuant to the whistleblower protection provisions of the Inspector General Act, absent his public
statements, we would not acknowledge that SSA Shapley contacted our office. See Inspector General Act,
Section 7, 5 U.S.C. § 407(b). SSA Shapley also provided consent through counsel to acknowledge that he
contacted our office.

950 Pennsylvania Avenue, NW, Washington, DC 20530-0001 | (202) 514-3435

Sincerely,

Michael E. Horowitz
Inspector General

cc: The Honorable Jamie Raskin, Ranking Member

Committee on Oversight and Accountability

The Honorable Jerry Nadler, Ranking Member

Committee on the Judiciary

The Honorable Richard Neal, Ranking Member

Committee on Ways and Means