Leadership Changes and Political Pressure

Recent shake-ups at the IRS have amplified concerns about the agency's independence. The administration's moves suggest a tightening of executive control over its operations.

A New Direction at the IRS

Treasury Secretary Scott Bessent has taken the helm as acting IRS commissioner after the president abruptly fired his predecessor. This was followed by the dismissal of several senior IRS executives.

Bessent is expected to aggressively pursue the president’s priorities. He has previously voiced support for stripping the tax-exempt status of institutions perceived as political adversaries.

Constitutional Boundaries Tested

There are legal limits on a president's power to direct IRS enforcement. However, legal experts note that broad directives can create pretexts for audits and investigations that achieve political goals without a direct order.

• The directive avoids naming specific organizations, instead targeting a category of activity.

• This approach raises significant questions about administrative overreach and the separation of powers.

• Federal courts are already reviewing the legitimacy of various executive orders from the administration.