Comment The IRS has conducted audits in recent years of two of former President Donald Trump’s most frequent targets of criticism, former FBI Director James B. Comey and his deputy, leading Comey to question whether the audits were motivated by political payback against of law enforcement leaders who investigated Trump and his campaign. Trump fired Comey in 2017, intensifying an investigation into Trump associates that had begun a year earlier. After Comey’s firing, his deputy, Andrew McCabe, took over the FBI for several months, during which the bureau opened an investigation into Trump for possible obstruction of justice. For years, Trump has repeatedly and publicly attacked the two men, calling for them to be charged with crimes and accusing them of pursuing a politically motivated witch hunt against him. While both men were investigated and at times criticized for their behavior, neither was charged with any crime. Andrew MCabe wins pension again after being fired by Trump These types of IRS audits are designed to be infrequent and random. The prospect of two people so loathed by the former president coming under scrutiny within a few years has heightened concerns about Comey’s possible political abuse of IRS power. “I don’t know if anything inappropriate happened, but after learning how unusual this audit was and how much Trump wanted to hurt me during that time, it made sense to try to figure it out,” Comey said in a statement. “Maybe it’s a coincidence or maybe someone misused the tax office to take on a political enemy. Given the role Trump wants to continue to play in our country, we should know the answer to that question.” A lawyer for McCabe confirmed that he too was checked. The New York Times, which first reported the audits, said the audit of Comey began in 2019, focused on his 2017 tax return, the year he signed a seven-figure book deal. McCabe’s audit, which began in 2021, focused on his 2019 tax return, the Times reported. Boris Johnson is expected to resign amid party rebellion The McCabe review began months into the Biden administration, but the agency is still led by a Trump-appointed commissioner, Charles Rettig. After the politically motivated abuses of the Nixon administration, the IRS prides itself on systems designed to keep political or personal motivations out of the agency’s tax audit process. Asked for comment about the Comey and McCabe audits, the IRS said in a statement that privacy laws prevent them from discussing specific taxpayers. “Audits are handled by career public servants, and the IRS has strong safeguards in place to protect the examination process — and against politically motivated audits,” the statement said. “It is ludicrous and untrue to suggest that senior IRS officials somehow targeted specific individuals for National Research Program audits.” The IRS statement also suggested that the Treasury Inspector General for Tax Administration may review the matter. This is a developing story. He will be informed. Lisa Rein contributed to this report.