May 19, 2025

In 14-Page Letter, Warren Demands IRS Nominee Explain Record of Corruption and Fraud, Support for Tax Policies that Hurt Working Families

Warren asks former Congressman Billy Long to commit to resisting Trump’s attempts to politicize agency

“I am deeply concerned about your ability to lead an agency as critical as the IRS and ensure that the wealthy pay their fair share, hardworking Americans can file their taxes and claim refunds, and the agency protects taxpayer privacy and retains its independence and non-partisan integrity.”

Text of Letter (PDF)

Washington, D.C. — U.S. Senator Elizabeth Warren (D-Mass.), a member of the Senate Finance Committee, wrote to Billy Long, nominee for Commissioner of the Internal Revenue Service (IRS), with concerns over his record of supporting regressive tax policies, his acceptance of “campaign donations” from tax-dodging companies, his work promoting fraudulent tax credits, and more. Long will face senators, including Warren, at his hearing before the Senate Finance Committee on May 20, 2025. 

Long served as a Missouri congressman from 2011 through 2023. His time in Congress ended after an unsuccessful campaign for the U.S. Senate in 2022. He was nominated by President Trump to lead the IRS in December 2024, despite his lack of tax policy experience, and his conflicts of interest. 

Senator Warren concerns include: 

  • Long’s potential politicization of the IRS, given President Trump’s promise to use the agency against his political opponents, including, most recently, Harvard University, after the university refused to cave to the Administration’s demands to change their hiring and other practices. Senator Warren asked Long to commit to preserving the agency’s independence and non-partisan stance. 

“[T]he IRS is a non-political and non-partisan institution, created to meet the needs of the American public, not the political whims of the President...If confirmed, you will be responsible for maintaining that independence…However, I have serious doubts that you will do so,” said Senator Warren. 

  • Long’s slim tax policy experience and record of supporting regressive tax policies. Long’s record in Congress includes supporting the abolition of the IRS itself, along with the Fair Tax Act, which would overhaul the entire tax system and replace it with a regressive, 30 percent sales tax. The bill would have also slashed taxes for the rich and increased taxes for lower and middle-income taxpayers.

“As head of the IRS, you will play an integral role in writing and enforcing tax rules, directly affecting who pays their fair share…I am concerned that your lack of experience in a role directly related to administering the tax code, paired with your focus on cutting taxes for the wealthy as a U.S. Representative, make you a dangerous pick for this position,” wrote Senator Warren. 

  • Long accepting donations from tax-dodging companies, posing major ethical concerns and calling into question his fitness for the role of IRS Commissioner. Following his nomination to lead the IRS, companies, including ones tied to an allegedly fraudulent tax credit scheme referred to the IRS for criminal investigation by Senate Finance Committee Ranking Member Wyden, donated to Long’s failed 2022 Senate campaign. All of these companies donated to Long more than two years after he had lost the election, and the donations were enough to cover Long’s outstanding personal campaign debt of $130,000. In May 2025, Senator Warren demanded answers from these companies for these donations to Long. 

“It is implausible to suggest that those were legitimate contributions to an ongoing campaign—one cannot run in the 2022 election more than two years later. Instead, these companies appear to be attempting to earn your indulgence and cash in on those contributions, if you are confirmed, in the form of favorable treatment and regulatory decision-making from the IRS,” said Senator Warren. 

  • Long’s record of promoting the fraud-ridden Employee-Retention Tax Credit. After leaving Congress in 2023, Billy Long worked as a tax consultant, repeatedly pushing businesses to file for the ERTC, a refundable tax credit designed to support businesses that struggled as a result of COVID-19 pandemic. Long bragged about securing a $3 million faulty refund, and falsely claimed “everybody qualifies” for the credit. In January 2025, Senator Warren pressed Long to explain his involvement in this scheme.  

“Given the widespread issues caused by ERTC mills and your role in their questionable practices, taxpayers deserve a better understanding of your work promoting these credits,” wrote Senator Warren. 

  • Long’s promotion of fake “Tribal Tax Credits.” The Treasury Department and the IRS have confirmed that “tribal tax credits” do not exist. Long is affiliated with firms promoting selling these fake credits, which donated to Long’s failed Senate campaign. 

Senator Warren asked Long to explain his role in the allegedly fraudulent tax scheme, and whether he would recuse himself from matters related to these fake tax credits. 

  • Long’s potential continuation of cuts to the IRS’s Workforce. Elon Musk and his Department of Government Efficiency (DOGE) have repeatedly targeted the IRS through mass firings at the agency. The firings have disproportionately targeted people working in collections, despite the IRS collecting 96 percent of federal revenue and the agency already being understaffed. 

“This presents a serious problem that, if confirmed, you will have to address. A functional IRS is the backbone of a strong federal government,” said Senator Warren. 

Senator Warren asked Long to be prepared to answer her questions at his hearing before the Senate Finance Committee on May 20, 2025. 

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