'Significant legal peril': How a Trump revenge plot could backfire on MAGA

During the 1970s, President Richard Nixon infamously used the Internal Revenue Service (IRS) to target his political foes. Now, in 2025, the Trump Administration is, according to the Wall Street Journal, "preparing sweeping changes at the Internal Revenue Service that would allow the agency to pursue criminal inquiries of left-leaning groups more easily."

Trump's "weaponization" of the IRS, critics say, is consistent with his use of the U.S. Department of Justice (DOJ) to target political enemies. But according to attorney Ezra Reese, that "weaponization" of American tax law could hurt MAGA Republicans in the long run.

In an op-ed published by MSNBC on October 21, Reese notes that the proposed changes at the IRS are being pushed by Gary Shapley, an advisor to Treasury Secretary Scott Bessent. Reese focuses on political law at the Washington, D.C. firm Elias Law Group, founded by Democratic election lawyer and Democracy Docket publisher Marc Elias.

"While Shapley briefly served as acting IRS commissioner," Reese explains, "he is best known for overseeing the IRS' investigation into Hunter Biden. The changes are clearly designed to make investigations of Trump's political enemies easier; indeed, the (Wall Street Journal) article noted that he has already 'ordered' the IRS to investigate specific tax-exempt organizations that oppose him."

The attorney adds, "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. However, these changes won't achieve the administration's goals. Instead, they will create legal peril for Trump, Shapley and those around them."

Reese goes on to explain why using the IRS as a tool of political revenge could bring "significant legal peril" to MAGA Republicans — even after the U.S. Supreme Court's immunity ruling in Trump v. the United States.

"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," according to Reese. "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."

Reese adds, "Perhaps more importantly, the president's immunity does not extend to those aiding him…. 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. 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."

Read Ezra Reese's full MSNBC op-ed at this link.