A veteran IRS criminal investigator who publicly criticized his own agency while leading aggressive tax enforcement investigations against wealthy individuals could soon be fired over alleged misconduct tied to his personal tax returns.
Brian Visalli, a nearly 25-year special agent in the IRS Criminal Investigation division, has until May 29 to respond to allegations that he failed to file accurate and timely tax returns over a three-year period and demonstrated a “lack of candor” involving income earned by his physician wife, according to documents reviewed by Bloomberg Tax.
The disciplinary letter, signed by acting Deputy Director Carissa Messick, reportedly described the conduct as “egregious” and said Visalli’s dismissal was warranted because IRS agents must be held to the “highest standards of conduct.”
Visalli has framed the disciplinary action as retaliation for years of whistleblower complaints he has filed targeting agency leadership and enforcement practices, according to a letter he wrote to his current and former colleagues. Last year, he published a roughly 6,000-word essay in Tax Notes calling out IRS leadership for failing to aggressively pursue corporate tax avoidance schemes and calling for broader institutional reform.
But some IRS watchdogs who spoke to the Washington Examiner say Visalli has blurred the line between investigator, activist, and self-promoter in ways highly unusual for a federal criminal investigator.
“This guy is just the latest in a long line of people at the IRS that seem to take matters into their own hands,” Chuck Flint, president of the Alliance for IRS Accountability, told the Washington Examiner. “He’s a rogue agent, very clearly doing his own thing.”
Flint pointed to Visalli’s public appearances, conference speeches, and media activity as evidence he operated outside the traditional culture of IRS Criminal Investigation agents.
One such appearance came in April 2025, when Visalli was promoted as a keynote speaker for the University of Illinois Chicago Business accounting banquet, where organizers advertised him as a featured IRS special agent.
Public poker tournament records also show Visalli appears to have participated in low-stakes events in recent years, another unusual layer of public visibility for a longtime IRS criminal investigator whose essays, conference appearances, and media engagement already set him apart from the agency’s typically low-profile culture.
While Visalli appears to have kept personal politics out of his public rhetoric, he has overseen politically sensitive investigations into wealthy individuals using Malta pension structures and Puerto Rico’s Act 60 tax incentives. Those inquiries drew interesting praise from congressional Democrats, including Sen. Ron Wyden (D-OR) and Rep. Nydia Velazquez (D-NY), who jumped to the defense of Visalli after reports surfaced that the IRS intended to fire him.
The Puerto Rico investigations focused on wealthy U.S. residents relocating to the island under Act 60, a law designed to attract investment through major tax incentives, although critics of the IRS have argued those types of enforcement efforts have disproportionately affected wealthy conservatives and Republican donor circles.
Visalli contends the alleged tax filing issues involving his own records were minor and unintentional. According to Bloomberg Tax, the disputed returns included a $133 shortfall tied to an investment and an erroneous $3,000 pandemic-era child tax credit payment. Visalli argued the amended returns later showed the couple had actually overpaid the government.
Still, the broader context of his alleged shortfalls involving his personal records cuts against the idea that Visalli is the victim of arbitrary retaliation.
“If an agency is actually moving toward firing someone in a position like this, there’s usually already a substantial record built up internally,” Tom Jones, president of the conservative American Accountability Foundation, told the Washington Examiner.
The IRS has long faced accusations from Republicans that it rarely disciplines politically connected officials or employees tied to controversial enforcement conduct, particularly after the Obama-era Tea Party targeting scandal involving former IRS official Lois Lerner. Several officials connected to that controversy remained in senior agency roles for years afterward, including former Lerner deputy Holly Paz, who was eventually proposed for removal by the Trump administration in September but later exited through a negotiated settlement rather than termination.
The prospects for Visalli’s firing remain an open question despite the looming Friday deadline for his response to the agency. Federal employees, particularly career law enforcement personnel, are notoriously difficult to fire due to extensive civil service protections and appeals processes.
One source familiar with federal employment disputes said it is common for embattled government employees to recast themselves as whistleblowers once disciplinary proceedings begin.
“Everybody becomes a whistleblower when they’re about to get fired,” the source said.
Another source familiar with the matter called the IRS an agency that has been “structurally allergic to discipline.”
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“So when management actually moves to fire a 25-year agent over candor findings, people should ask why,” the source added.
The IRS declined to comment publicly on the matter, citing federal restrictions on discussing personnel cases. Visalli did not respond to multiple phone calls and texts from the Washington Examiner.