Former Internal Revenue Service (IRS) criminal investigator Gary Shapley made headlines in 2023 when he alleged that tax officials had thwarted an investigation of Hunter Biden and his associates.

Yet in a startling development, Shapley has just gone from being a whistleblower to acting IRS commissioner. 

Shapley praised for his "devotion to enforcing the law"

That's according to CNN, which cited three sources who were said to be familiar with the matter in a report published on Tuesday.

What's more, an IRS spokesperson praised Shapley in a statement provided to CNN, saying that he will "be a great asset to the IRS as we rethink and reform this crucial organization."

The spokesperson added that Shapley "has proven his honesty and devotion to enforcing the law without fear or favor, even at great cost to his own career."

CNN recalled how Shapley appeared before the House Oversight Committee in July of 2023 alongside fellow IRS whistleblower Joseph Ziegler.

Investigation of Joe and Hunter Biden was "constantly hamstrung"

"When the subject’s father is somehow related to the finances of the subject, in the normal course of any Investigation, we would have to get that information, to properly vet the financial flows of money, and determine what we end up charging," Shapley stated.

IRS whistleblower Gary Shapley just testified that the DOJ prevented IRS investigators from executing a search warrant at President Biden's home because of "optics." pic.twitter.com/coJve3wkE2

— House Republicans (@HouseGOP) July 19, 2023

However, the veteran criminal investigator told lawmakers that he and members of his team were prevented from pursuing leads connected with then President Joe Biden.

Ziegler made similar claims, saying, "It appeared to me, based on what I experienced, that the US attorney in Delaware in our investigation was constantly hamstrung, limited, and marginalized by DOJ officials as well as other US attorneys."

Treasury secretary: "The IRS is going to behave fairly"

Meanwhile, Treasury Secretary Scott Bessent said during a Fox Business appearance last month that Shapley and Ziegler were being brought to the Treasury Department as senior advisers.

"It’s really a travesty what happened here," the Treasury secretary told "Mornings with Maria" host Maria Bartiromo on March 18.

"These two gentlemen were dedicated civil servants trying to do their jobs, and they were blocked from doing that," Bessent complained.

"We’re going to make sure that never happens again. Whether you’re related to the president, no matter how powerful you are, the IRS is going to behave fairly," he went on to add.