Trump’s Pick for Top I.R.S. Lawyer Works at Firm That Represents Him
NYT > U.S. > Politics — 2026-06-23 20:36:00 — www.nytimes.com
President Trump Nominates Lawyer from His Own Tax Firm to Lead IRS Legal Team Amid Audit Controversy
President Trump has nominated James R. Gadwood, a tax lawyer from Miller & Chevalier—a firm that has represented his own holding company, DJT Holdings LLC—to serve as the chief counsel of the Internal Revenue Service (IRS). This move comes at a time when the Trump administration has already faced intense scrutiny for its unprecedented decision to grant the president, his family, and their affiliates protection from IRS tax audits.
Trump’s Direct Involvement and Audit Immunity
According to the White House, Trump personally selected Gadwood for the top IRS legal job. The president and his holding company have been subject to repeated IRS audits, as the agency’s longstanding policy has been to audit the president’s tax returns annually. However, a central issue in Gadwood’s confirmation process is the Trump administration’s decision to halt these audits. Acting Attorney General Todd Blanche ordered this protection as part of a settlement to a lawsuit Trump filed against the IRS earlier this year.
The administration has maintained its stance on this sweeping tax immunity, even after abandoning a proposed $1.8 billion fund meant to compensate individuals who claimed to be victims of federal overreach. That fund was initially part of the deal to end Trump’s lawsuit, which argued that the IRS should have prevented the leak of his tax returns during his first term.
Legal and Ethical Questions Raised
Blanche’s directive to end audits of Trump and his family has raised significant legal questions for the IRS, including whether agency employees could face criminal penalties for complying with the order. One unresolved tax dispute with the IRS could have cost Trump more than $100 million.
It remains unclear how Gadwood would handle the audit immunity issue if confirmed. The current acting chief counsel, Kenneth Kies, who also previously represented Trump on tax matters, has recused himself from any issues involving the president.
Pattern of Personal Involvement in IRS Leadership
Trump has shown a consistent interest in the IRS chief counsel position. In his first term, he urged Senate leaders to prioritize the confirmation of his nominee, Michael Desmond, who later became chairman of the tax practice at Miller & Chevalier—the same firm now employing Gadwood. Trump’s first nominee for the top IRS legal job in his second term, Donald L. Korb, was withdrawn after criticism from hard-right activists.
The IRS has experienced instability during Trump’s second term, with multiple temporary leaders and the firing of Trump’s own pick for IRS commissioner after just two months. The agency is currently led by Frank Bisignano, who also heads the Social Security Administration.
Conclusion
President Trump’s nomination of a lawyer from his own tax firm to lead the IRS legal team, combined with his administration’s move to halt audits of his own taxes, has intensified concerns about conflicts of interest and the integrity of the nation’s tax enforcement system. The outcome of Gadwood’s confirmation process will likely have lasting implications for the IRS and public trust in the administration of tax law.
Source: https://www.nytimes.com/2026/06/23/us/politics/trump-top-irs-lawyer.html