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US law specifically prohibits presidents from directing the IRS to investigate anyone in a section entitled: “Prohibition on executive branch influence over taxpayer audits and other investigations.”

While the IRS falls under the Treasury Department, it’s important that it be as protected from politics as possible. That’s why the IRS has only two politically appointed officials, according to Mark Mazur, who was assistant secretary of treasury for tax policy at the outset of the Biden administration

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