IRS Special Agent Faces Possible Termination Over Tax Filing Allegations

A veteran IRS criminal investigator faces possible termination after the agency alleged he failed to file accurate and timely personal tax returns over three years and demonstrated a lack of candor regarding income earned by his physician wife. Brian Visalli, a nearly 25-year special agent in the IRS Criminal Investigation division, received a disciplinary letter signed by acting Deputy Director Carissa Messick.

The letter described the conduct as egregious and stated that dismissal was warranted because IRS agents must meet the highest standards of conduct.

Documents reviewed by Bloomberg Tax show the disputed returns included a $133 shortfall tied to an investment and an erroneous $3,000 pandemic-era child tax credit payment. Visalli contends the issues were minor and unintentional and that amended returns later showed the couple had overpaid the government.

Visalli has until May 29 to respond to the allegations. He has framed the disciplinary action as retaliation for whistleblower complaints he filed targeting agency leadership and enforcement practices.

Last year Visalli published a roughly 6,000-word essay in Tax Notes calling for broader institutional reform at the IRS. He also appeared as a keynote speaker at the University of Illinois Chicago Business accounting banquet in April 2025. Visalli oversaw investigations into wealthy individuals using Malta pension structures and Puerto Rico's Act 60 tax incentives.

Congressional Democrats including Sen. Ron Wyden and Rep. Nydia Velazquez defended him after reports surfaced that the IRS intended to fire him.

Federal employees, particularly career law enforcement personnel, are difficult to terminate due to civil service protections and appeals processes. The IRS declined to comment on the matter, citing federal restrictions on discussing personnel cases. Visalli did not respond to multiple phone calls and texts from the Washington Examiner.