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    Republicans Wanted a Special Counsel Investigation of Hunter Biden. Now Many Oppose It.

    Although some G.O.P. lawmakers see the appointment of David C. Weiss as a vindication of their strategy, others criticize the now-scuttled plea deal he struck with Mr. Biden.Congressional Republicans have for months repeatedly written to Attorney General Merrick B. Garland demanding he appoint a special counsel to investigate Hunter Biden, the president’s son, over his business dealings.Some even demanded that a specific man be named to lead the inquiry: David C. Weiss, the Trump-appointed Delaware U.S. attorney who has long investigated the case.But on Friday, after Mr. Garland elevated Mr. Weiss to special counsel status, Republicans in Congress reacted publicly not with triumph, but with outrage. “David Weiss can’t be trusted and this is just a new way to whitewash the Biden family’s corruption,” Republicans on the House Judiciary Committee wrote on X, the social media platform formerly known as Twitter.The reaction was a notable political development, one that underscored both how Mr. Weiss, a Republican, has fallen in conservative circles, and how deeply it has become ingrained in the G.O.P. to oppose the Justice Department at every turn.“The reality is this appointment is meant to distract from, and slow down, our investigations,” said Representative Jason Smith, Republican of Missouri and chairman of Ways and Means, one of three congressional committees looking into the Biden family’s finances.But in interviews, away from social media and television appearances, the reaction of many Republicans to Mr. Weiss’s appointment was more nuanced. Privately, some in the G.O.P. were chalking up the development as a victory.The party had worked for years to elevate the Hunter Biden case — which Democrats have long dismissed as a partisan obsession of the right — to a scandal equivalent to those dogging former President Donald J. Trump, who has faced two impeachment trials, two special counsel investigations and three indictments totaling 78 felony counts against him. Those indictments include charges of conspiracy to defraud the United States and willfully retaining national defense information after he left office.By contrast, Hunter Biden has thus far been accused of two misdemeanor crimes stemming from his failure to pay taxes on more than $1.5 million in income related to his overseas business deals, and one felony count of illegally possessing a firearm while being a drug user.After leaving his job as a lobbyist while his father was running to become vice president more than a decade ago, Hunter Biden, a Yale-educated lawyer, and partners entered into a series of international business relationships, often with firms seeking influence and access within the United States. Mr. Biden was paid handsomely, even as he descended into drug addiction, and Republicans have accused him and his family of corruption. But they have not produced evidence that any of the overseas money went to President Biden or that the president influenced U.S. policy to benefit his son’s business partners.“This appointment is meant to distract from, and slow down, our investigations,” said Representative Jason Smith, Republican of Missouri and chairman of the House Ways and Means Committee, which is looking into the Biden family’s finances.Brendan Smialowski/Agence France-Presse — Getty ImagesEven as they objected to Mr. Weiss, some Republicans said the appointment appeared to be an acknowledgment that the allegations they had made deserved a serious investigation. It promised to keep Hunter Biden’s misdeeds in the news — and in the courts — for longer than Democrats would like as the 2024 presidential election heats up. And it ensured that in the minds of some voters the names Trump and Biden would both be linked to scandal, even if Republicans have not proved any wrongdoing by the current president.In an interview with Newsmax, a top Trump adviser, Jason Miller, appeared to echo both sentiments, and foreshadowed coming attacks.Mr. Miller said the appointment of Mr. Weiss “stinks” and accused the prosecutor of sitting on his hands for years. But, he added, ”I do want to make sure that my Republican brethren” don’t ”lose sight of the big prize here.”He described the appointment of a special counsel as “a direct acknowledgment that Hunter Biden did something wrong,” and he recalled President Biden saying in a 2020 debate with Mr. Trump that he had not done anything wrong.Since Mr. Weiss announced a proposed plea deal in June with Mr. Biden — an agreement that would have allowed him to avoid jail time on tax and gun charges but has since fallen apart — Republicans in Congress have sharply criticized the government, accusing the Justice Department of leniency with the president’s son as they conduct their own investigations in an effort to tie his overseas business dealings to the president. House Republicans have also brought forth two I.R.S. agents who worked on Mr. Weiss’s investigation and claimed there had been political interference.One allegation made by the I.R.S. agents was that Mr. Weiss had sought to bring charges against Hunter Biden in Washington and California but had been rebuffed by prosecutors in those jurisdictions who declined to partner with him. The order appointing Mr. Weiss to special counsel authorizes him to bring charges in any jurisdiction.Alyssa DaCunha, a co-chair of the congressional investigations practice at the law firm WilmerHale, said she believed House Republicans’ investigations and their criticisms of the proposed plea deal had “caught the attention” of the Justice Department.“There’s a real need to make sure that whatever charging decisions are made are very, very well supported and the department can really stand behind them,” Ms. DaCunha said. “It seems like this will extend the life of the investigation, and so there are lots of ways in which this is going to complicate the narrative for Democrats moving forward and give the Republicans lots of leverage.”Some House Republicans close to Mr. Trump acknowledged they were pleased with the announcement of the special counsel. For Mr. Trump, in particular, it provided him with the investigation he has long desired to be able to depict the Biden family as corrupt, even as Hunter Biden’s alleged crimes are significantly less severe than the charges Mr. Trump is facing.Mr. Trump’s statement did not suggest that he viewed the appointment of a special counsel as a bad development, merely that it had come late, something his advisers also argued in private.Hunter Biden’s plea deal on tax and gun charges fell apart in court last month.Kenny Holston/The New York TimesMike Pence, the former vice president who is now running against Mr. Trump, was among the few well-known Republicans to openly praise Mr. Weiss’s appointment.But other Republicans were worried the development could be used to block their investigations. Mr. Weiss had pledged to testify on Capitol Hill this fall, but those Republicans predicted he could now cite the special counsel investigation to refuse to do so.The announcement also gives President Biden and Mr. Garland some political cover against Republican accusations that Mr. Trump is a victim of a two-tier system of justice, placing the investigation outside the normal workings of the Justice Department. It could also undercut Republican arguments that an impeachment inquiry of the president is necessary.“In the near term, it gives Republicans the ability to say it legitimizes what they’ve been looking into and it helps give more momentum to their different oversight activities,” said Michael Ricci, a former top communications official to two Republican House speakers and a current fellow at Georgetown University’s Institute of Politics and Public Service. “But in the longer term, the White House will absolutely use this as an argument against any kind of rush into impeachment.”Several Republicans said their respect for Mr. Weiss had declined after he entered into the plea deal with Hunter Biden.Senator Chuck Grassley, Republican of Iowa, who had once called for Mr. Weiss to be made special counsel, said he no longer stands by that belief. “Given the underhanded plea deal negotiated by the U.S. attorney from President Biden’s home state, it’s clear Mr. Weiss isn’t the right person for the job,” Mr. Grassley said.Senator Charles E. Grassley, Republican of Iowa, had once called for Mr. Weiss to be made special counsel but said the plea deal changed his mind. Kenny Holston/The New York TimesBut Democrat-aligned groups saw something else in the Republicans’ about-face: disingenuousness.“House Republicans’ opposition to Trump appointee David Weiss’s appointment as special counsel is nothing more than another political stunt,” said Kyle Herrig, the director of the Congressional Integrity Project, an advocacy group that defends President Biden from congressional investigations. “After months of calling for this, their dismay makes clear that they will stop at nothing to weaponize Congress to interfere with an ongoing investigation and harm Joe Biden.” More

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    Trump Asked About I.R.S. Inquiry of F.B.I. Officials, Ex-Aide Says Under Oath

    In a court filing, John Kelly, who was a chief of staff under Donald Trump, said the former president had asked about having the tax agency look into Peter Strzok and Lisa Page.John F. Kelly, who served as former President Donald J. Trump’s second White House chief of staff, said in a sworn statement that Mr. Trump had discussed having the Internal Revenue Service and other federal agencies investigate two F.B.I. officials involved in the investigation into his campaign’s ties to Russia.Mr. Kelly said that his recollection of Mr. Trump’s comments to him was based on notes that he had taken at the time in 2018. Mr. Kelly provided copies of his notes to lawyers for one of the F.B.I. officials, who made the sworn statement public in a court filing.“President Trump questioned whether investigations by the Internal Revenue Service or other federal agencies should be undertaken into Mr. Strzok and/or Ms. Page,” Mr. Kelly said in the statement. “I do not know of President Trump ordering such an investigation. It appeared, however, that he wanted to see Mr. Strzok and Ms. Page investigated.”Mr. Kelly’s assertions were disclosed on Thursday in a statement that was filed in connection with lawsuits brought by Peter Strzok, who was the lead agent in the F.B.I.’s Russia investigation, and Lisa Page, a former lawyer in the bureau, against the Justice Department for violating their privacy rights when the Trump administration made public text messages between them.The disclosures from Mr. Kelly, made under penalty of perjury, demonstrate the extent of Mr. Trump’s interest in harnessing the law enforcement and investigative powers of the federal government to target his perceived enemies. In the aftermath of Richard M. Nixon’s presidency, Congress made it illegal for a president to “directly or indirectly” order an I.R.S. investigation or audit.The New York Times reported last July that two of Mr. Trump’s greatest perceived enemies — James B. Comey, whom he fired as F.B.I. director, and Mr. Comey’s deputy, Andrew G. McCabe — were the subject of the same type of highly unusual and invasive I.R.S. audit.It is not known whether the I.R.S. investigated Mr. Strzok or Ms. Page. But Mr. Strzok became a subject in the investigation conducted by the special counsel John Durham into how the F.B.I. investigated Mr. Trump’s campaign. Neither Mr. Strzok nor Ms. Page was charged in connection with that investigation, which former law enforcement officials and Democrats have criticized as an effort to carry out Mr. Trump’s vendetta against the bureau. Mr. Strzok is also suing the department for wrongful termination.Mr. Strzok and Ms. Page exchanged text messages that were critical of Mr. Trump and were later made public by Rod J. Rosenstein, then the deputy attorney general under Mr. Trump, as he faced heavy criticism from Republicans on Capitol Hill who were trying to find ways to undermine him.The sworn statements from Mr. Kelly are similar to ones he made to The New York Times in November, in which he said that Mr. Trump had told him that he wanted a number of his perceived political enemies to be investigated by the I.R.S., including Mr. Comey, Mr. McCabe, Mr. Strzok and Ms. Page.Mr. Kelly told The Times last year that Mr. Trump’s demands were part of a broader pattern of attempts to use the Justice Department and his authority as president against people who had been critical of him, including seeking to revoke the security clearances of former top intelligence officials.In the sworn statement, Mr. Kelly said that Mr. Trump had discussed having the security clearances of Mr. Strzok and Ms. Page revoked, although Mr. Kelly did not take action on the idea. Mr. Kelly said that his notes showed that Mr. Trump discussed the investigations of the two on Feb. 21, 2018.“I did not make a note of every instance in which then President Trump made a comment about Mr. Strzok and Ms. Page,” Mr. Kelly said. “President Trump generally disapproved of note-taking in meetings. He expressed concern that the notes might later be used against him.”Mr. Kelly said that he never took any steps to follow through on Mr. Trump’s desires to have his enemies investigated.Mr. Trump has said he knew nothing about the audits of Mr. Comey and Mr. McCabe and their spouses. The I.R.S.’s inspector general found last year that Mr. Comey and Mr. McCabe had been randomly selected for the audits, though the inspector general’s report acknowledged some deviations from the I.R.S.’s rigorous rules for random selection when the agency made final selections of the returns that would be audited.Mr. Kelly told The Times last year that Mr. Trump had at times discussed using the I.R.S. and the Justice Department to address others in addition to Mr. Comey, Mr. McCabe, Mr. Strzok and Ms. Page.They included, Mr. Kelly said, the former C.I.A. director John O. Brennan; Hillary Clinton; and Jeff Bezos, the founder of Amazon and the owner of The Washington Post, whose coverage often angered Mr. Trump. More

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    Never Mind About Ron DeSantis

    Bret Stephens: Hi, Gail. I guess we have to talk about Donald Trump’s potential indictment and arrest, right? But before we go there: You know how I told you that I’d vote for Ron DeSantis over Joe Biden?Well, never mind.Gail Collins: Bret! You’re gonna vote for our big-spending president? Student-loan forgiver? Tax-the-richer?Bret: I’m still holding out faint hope that Nikki Haley or Tim Scott or my friend Vivek Ramaswamy or some other sound and sane Republican long shot somehow gets the nomination.Gail: Happy to gear up for that fight.Bret: But for DeSantis to call Russia’s invasion of Ukraine a “territorial dispute” in which the United States does not have a “vital interest” tells me that he’s totally unfit to be president. He’s pandering to the Tucker Carlson crowd.Gail: The Terrible Tuckerites …Bret: He is parroting Kremlin propaganda. He’s undermining NATO. He’s endangering America by emboldening other dictators with “territorial disputes,” starting with China’s Xi Jinping. He’s betraying the heroism and sacrifice of the Ukrainian people. He’s turning himself into a kind of Diet Pepsi to Trump’s Diet Coke. He’s showing he’s just another George Costanza Republican, whose idea of taking a foreign-policy stand is to “do the opposite” of whatever the Democrats do.Gail: Wow, can’t believe I’ve found someone who thinks less of DeSantis than I do.Bret: So, about Donald: to indict and arrest or not to indict and arrest? That’s the question. Where do you come down?Gail: No real doubts on the guilt front, and I’m pretty confident we’ll eventually see an indictment. The question is — what then? I’m hoping for a procedure in which he has to appear in public to answer the charges but doesn’t get treated in any way that’ll cause any not-totally-crazy supporters to gather for a riot.Bret: True, though why do I get the sense that Trump is practically jumping for joy? I mean, the first indictment of a former American president is going to be over what is typically a misdemeanor? I yield to nobody in my disgust with the guy, but so far, this sounds like prosecutorial abuse and political malpractice. Democrats will live to regret it.But to go from the horrifying to the truly horrifying: How goes your banking crisis?Gail: Bret, would definitely appreciate this not being “my” banking crisis.Bret: Give the crisis about six months. Or six weeks. Or maybe six days. It’ll be all of ours. Suggest you buy inflation-proof assets, like a rare instrument or 50-year-old scotch.Gail: Or some great old wine! Although in my house it’d never outlast the bank bust.As to a response, I’m in Bidenesque territory — the government does what it has to do to stabilize the situation, including covering the deposits in delinquent institutions like Silicon Valley Bank. But the only people who get rescued are the depositors.Bret: The big mistake of the administration was to bail out all the depositors, including a lot of very rich people who ought to have known better, instead of sticking to the F.D.I.C. limit of $250,000. Now the Feds have bailed out a bunch of rich, foolish and undeserving Silicon Valley dipsticks while creating an implicit, and systemically dangerous, guarantee for all depositors at all banks.Gail: I don’t love the idea of helping out $250,000-plus depositors, even over the short term, but this is not a good moment to destabilize the whole economy.Over the long term, however, those banks, their managers and big stockholders are going to have to be held accountable. Also Congress, which watered down regulations on midsize banks a few years back.Bret: Hard to tell whether the real issue was inadequate regulation, a badly run bank or — my guess — far deeper problems in the economy. Turns out Silicon Valley Bank didn’t even have a full-time chief risk officer for much of last year.Gail: You will notice I haven’t mentioned the Federal Reserve. Saving that for you …Bret: The Fed now has two bad problems, both of them largely of its own making. The first is inflation, which remains stubbornly high and was brought on in part because interest rates were too low for way too long. The second is an economy, particularly the banking sector, that seems to be seriously ill prepared for an era of higher rates. A classic Scylla and Charybdis situation, through which Jay Powell is somehow supposed to steer us. My advice to Powell — other than to tie himself to the mast — is to continue to raise rates, even if it means recession, and call for fiscal relief in the form of tax breaks for businesses ….Gail: Stopstopstop. Bret, Congress has to get a budget passed somehow, and the Republican plan is so nutty that even some Republicans don’t buy it. You’re suggesting that we cut taxes for businesses that are already making handsome profits.Bret: Businesses may be looking forward to a steep recession and much steeper borrowing costs. It’s a recipe for collapsing revenues and mass layoffs for businesses large and small. Better for the government to lighten the load for employers, even if it means piling on additional federal debt. In fact, it could be a good way to solve the debt-ceiling question.Gail: The people who are demanding this kind of bonanza for the rich are the same ones who are violently opposed to giving the deeply underfunded I.R.S. any new money. What could be worse than efficiently monitoring tax compliance?Bret: We’re both in favor of giving the I.R.S. the funding it needs to answer taxpayer phone calls. But if the economy is about to fall off a cliff, I don’t think the answer is to make sure the taxman is at the bottom of it, picking the pockets of the dead and wounded. Gail, this topic is … getting me down. You wrote a column last week saying that Kamala Harris is definitely staying on Joe Biden’s ticket. That gets me down, too, but please explain further.Gail: Well, we both agreed for quite a while that if Biden ran again, he should pick a different veep.Bret: Like Gina Raimondo, the commerce secretary, or Michelle Lujan Grisham, the governor of New Mexico, or Danielle Allen, the brilliant Harvard political philosopher who has the added virtue of not being a politician.Gail: Yes, but then I gave it a long, hard thought — trying to imagine how that would work out. Tossing Harris off the ticket would be hugely disrespectful. There’s nothing she’s done that deserves that kind of insult.Bret: Did Nelson Rockefeller deserve it? Politics is politics.Gail: There are lots of terrific women in high places — governors and senators — who’d be terrific as vice president. But we aren’t starting from scratch. Harris has made some errors in her current job, but she’s done some good things, too. Just don’t think this rises to the occasion of Throw Her Out.Bret: To me, she’s Dan Quayle-level ridiculous — and George H.W. Bush would have been wise to toss Quayle from the ticket in 1992. You can bet that whoever the Republican nominee is next year will hammer away at Biden’s age and her shortcomings — like saying we have a secure border with Mexico or confusing North and South Korea — to very good political effect.Gail: Let’s go back to the president you … may be willing to vote to re-elect. He’s fighting hard to reduce federal student debt payments for low- and moderate-income people. I remember your not loving this idea in the past. Any change of heart?Bret: Nope. The problem we have with the banks stems from what economists call moral hazard — basically, encouraging risky behavior. Pardoning student debt is another form of moral hazard: It encourages people to take out loans unwisely in the expectation that they might one day be forgiven. If we are forgiving college loans now, why not forgive mortgages next? Also, it’s an unconstitutional usurpation of Congress’s legislative prerogatives. Democrats objected when Trump steered Defense Department money to building the border wall without congressional authorization; Democrats shouldn’t further establish a bad precedent.Assuming you see it otherwise.Gail: Yeah. A lot of these people have been making loan payments for decades without making much progress in erasing the actual debt. None of them are rich, and a lot are struggling endlessly.I can understand the resentment from folks who made a great effort and did pay off their loans. But we’re talking, in general, about people who were given the impression that borrowing large amounts of money to get a no-frills degree was a great investment that always paid off.Bret: If the government is expected to backstop everybody’s bad or dumb decisions, the country would bankrupt itself in a week. Part of living in a free society is being responsible for your choices, including your mistakes.Gail: I’m looking at this as a one-time shot that’s worth taking. But I have to admit I don’t love the idea of Biden acting without congressional authorization. Even though he wouldn’t have gotten it.Sigh.Bret: Never mind Congress — I can’t see this getting past the Supreme Court, so what we’re really talking about is another phony campaign promise.Gail: Well, I guess it’s a case of what ought to be versus what can be. But I still think there should be loan forgiveness for those who’ve spent half their lives trying to pay off a debt they were generally too young and uninformed to realize they should avoid.Really, Bret, who wants to perpetually punish people who fell for the siren call of “borrow money for your education”?Bret: In the meantime, Gail, we have Wyoming outlawing abortion pills. We’ll need to devote more time to the subject soon, but all I’ll say for now is: When the world goes to hell, it has a way of getting there fast.Gail: I’ve been thinking about Wyoming so much, Bret. Let’s go at it in depth next week. But if you hear that I was caught growling in public, you’ll know why.The Times is committed to publishing a diversity of letters to the editor. We’d like to hear what you think about this or any of our articles. Here are some tips. And here’s our email: letters@nytimes.com.Follow The New York Times Opinion section on Facebook, Twitter (@NYTopinion) and Instagram. More

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    Fact-Checking the Misleading Claim About 87,000 Tax Agents

    The claim, which has been debunked numerous times, has resurged ahead of the midterm elections. Here’s why it’s still wrong.As the midterm campaigns come to a close, Republican lawmakers are seizing on misleading claims warning that Democrats are recruiting an army of tax auditors, finding new resonance in an assertion debunked months ago.The assertion began to circulate when President Biden first outlined a wide-ranging social spending plan last fall. A whittled-down version of that plan, known as the Inflation Reduction Act, was enacted this summer, fueling a new wave of attacks that have gained momentum as the elections neared.That law provides the Internal Revenue Service with nearly $80 billion in funding, including $45.6 billion for enforcement activities. But the suggestion that this would amount to 87,000 additional tax collectors scrutinizing the financial filings of middle-class Americans is wrong.Here’s a fact check.What Was Said“When House Republicans earn the majority, we will STOP Biden’s army of 87,000 IRS agents hired to audit hardworking American families and small businesses.”— Representative Elise Stefanik, Republican of New York, in a tweet in November.“Senate Democrats could have secured the border to protect you and your family. They didn’t. Instead, they hired 87,000 IRS agents to audit you.”— Senate Republicans’ official Twitter account in November.The State of the 2022 Midterm ElectionsElection Day is Tuesday, Nov. 8.House Democrats: Several moderates elected in 2018 in conservative-leaning districts are at risk of being swept out. That could cost the Democrats their House majority.A Key Constituency: A caricature of the suburban female voter looms large in American politics. But in battleground regions, many voters don’t fit the stereotype.Crime: In the final stretch of the campaigns, politicians are vowing to crack down on crime. But the offices they are running for generally have little power to make a difference.Abortion: The fall of Roe v. Wade seemed to offer Democrats a way of energizing voters and holding ground. Now, many worry that focusing on abortion won’t be enough to carry them to victory.“$80 Billion: Increased IRS Funding. 87,000: Full-Time IRS Agents Added Using $80 Billion in Funding. 710,000 New Audits on Taxpayers Making $75,000 or Less.”— a graphic Tiffany Smiley, the Republican candidate for Senate in Washington, shared on Twitter in October.These claims are misleading. The 87,000 figure refers to a May 2021 estimate from the Treasury Department of the total number of employees — not just auditors — the I.R.S. proposes to hire over the next 10 years with funding requested by Mr. Biden. And while the I.R.S. plans to conduct more audits, wealthy Americans and businesses will bear the brunt of that scrutiny, not, as Republicans have suggested, working families.Among the I.R.S.’s work force of about 79,000 employees, 10,000 are actually agents. (Of those, 8,000 are revenue agents who audit tax filings and 2,000 are special agents who investigate potential tax crimes.) In fact, the two most common I.R.S. jobs have little to do with tax auditing or investigations: about 13,000 are customer service representatives who answer taxpayer phone calls and 10,000 are seasonal employees who file mail or transcribe data. Other jobs include lawyers, examiners, technicians and appeals officers.The additional funding for to the I.R.S. will allow the agency to modernize its infrastructure and replace an aging work force, and it is unclear just how many full-time employees or agents will be hired in the next decade, Treasury Department officials said. The majority of those new employees will replace the 52,000 expected to retire in the near future, the officials said, and many will focus on customer service and updating the agency’s technology infrastructure — not investigating the finances of ordinary Americans.In other words, the funding will enable the I.R.S. to increase its work force over the next 10 years to 113,000 employees. That is about the same number of workers it employed annually in the early 1990s.In a September speech, Janet Yellen, the Treasury secretary, outlined some of that hiring — an additional 5,000 customer service representatives and fully staffing the agency’s taxpayer assistance centers — and committed to not raise audit rates for households making under $400,000 a year.Using historical audit rates, House Republicans estimated this summer that the additional funding will correspond to 710,000 new audits for taxpayers making $75,000 or less — as Ms. Smiley, the Republican candidate for Senate in Washington State, tweeted. But those calculations ignore the proportional effect on each income bracket.In the past decade, tax audit rates have fallen most starkly for higher income earners, which the I.R.S. attributes to diminished resources and therefore its inability to retain specialized auditors needed to examine the filings of the wealthy.Increasing funding for the I.R.S., the nonpartisan Congressional Budget Office said in September 2021, would address those needs and result in increased audit rates for everyone, particularly for high-income earners.The I.R.S. examined 1.4 million individual income tax returns in 2010, about 1 percent of the total number filed. In 2018, the latest year with available data when Republicans started making these claims, audits decreased to 370,000, or about 0.2 percent.The budget office estimated increasing I.R.S. funding would return enforcement to its 2010 levels. Doing so would result in about 1.2 million more audits; of those, 583,000 would target people making less than $75,000.But that is because a vast majority of tax filers — about 70 percent — make under that threshold. Looking at what fraction of returns are examined by income group, rather than the sheer number, shows that wealthier taxpayers would have a better chance of being audited than lower-income earners under the law.Under 2010 levels of enforcement, about 0.5 percent of returns reporting between $1 and $75,000 in income would be audited, as would 1 percent of those with more than $75,000 in income. In comparison, those rates were 0.3 percent and 0.1 percent in 2018. For those making more than $10 million, more than 20 percent of returns would be examined under 2010 levels, compared with 5.3 percent in 2018.It is also worth noting that of those 710,000 additional audits cited by Republicans, about 127,000 would target those with “no positive income,” such as those who report negative business income or capital losses. Including these filers with lower-income taxpayers is also misleading, as they actually receive more audit scrutiny than any other income group outside of those making over $5 million annually.In a statement in support of the law released this summer, three former I.R.S. commissioners appointed by Republican and Democratic presidents disputed claims about increased scrutiny. The law would add “the capacity to enforce the tax laws against sophisticated taxpayers who today evade their tax obligations freely,” they said, “because they know that the I.R.S. lacks the tools it needs to pursue them.” More

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    Biden’s Agenda Hangs in the Balance if Republicans Take Congress

    On a wide array of issues like abortion, taxes, race and judges, President Biden’s opportunities would shrink as Republicans vow to dismantle much of his legislative accomplishments.WASHINGTON — For President Biden, the Dreaming-of-F.D.R. phase of his presidency may end in little more than a week. If Republicans capture one or both houses of Congress in midterm elections, as polling suggests, Mr. Biden’s domestic agenda will suddenly transform from a quest for a New Deal 2.0 to trench warfare defending the accomplishments of his first two years in office.On a wide array of issues like abortion, taxes, race and judges, Mr. Biden’s opportunities would invariably shrink as he focuses less on advancing the expansive policy goals that have animated his administration and more on preserving the newly constructed economic and social welfare architecture that Republicans have vowed to dismantle.While the president and Democratic leaders have not publicly given up on the possibility of hanging onto Congress in the balloting that concludes on Nov. 8, privately they are pessimistic and bracing for two years of grinding partisan conflict.In addition to efforts to block or reverse Mr. Biden’s domestic initiatives, Republican control of either house would result in a flurry of subpoenas and investigations of the administration that would define the relationship between the White House and Congress.Mr. Biden’s aspirations to codify abortion rights, expand access to child care and college, address racial discrimination in policing, install more like-minded judges and guarantee voting rights would all become more difficult, if not impossible, to achieve.For their part, Republicans aim to roll back Mr. Biden’s corporate tax increases, climate change spending, student loan forgiveness and I.R.S. expansion targeting wealthy tax cheats.Beyond simply reversing the president’s policies, Republicans promise to advance their own initiatives to further cut taxes and spending, ban transgender women from playing in women’s sports, restrict access to abortion, protect gun rights, crack down on immigration, add more police to the streets and promote energy production, much of which would be hard to pass over a Senate filibuster, much less Mr. Biden’s veto.A change of management on Capitol Hill would represent a marked shift for Mr. Biden, who spent 36 years as a senator and eight years as vice president mastering the arts of legislative maneuvering. Despite razor-thin margins, he has pushed through a raft of far-reaching bills since taking office last year. They include a $1.9 trillion pandemic stimulus package, a $1 trillion plan to upgrade the nation’s roads, bridges and other infrastructure, a $739 billion package to fight climate change and curb prescription drug prices and a $250 billion program to boost the semiconductor industry.A significant number of Republicans supported some of the spending, including for infrastructure and semiconductors, but party leaders have argued that the open checkbook represents the worst of Democratic free-spending proclivities and helped push inflation to its highest rate in 40 years.In past eras, divided government in Washington has at times led to uncomfortable but meaningful compromises, including major tax and Social Security deals under President Ronald Reagan; landmark deficit reduction, clean air and civil rights legislation under President George H.W. Bush; and welfare overhaul and balanced budget measures under President Bill Clinton. No doubt Mr. Biden, who regularly boasts of the bipartisan deals he has forged, would seek areas of common ground.The State of the 2022 Midterm ElectionsElection Day is Tuesday, Nov. 8.Bracing for a Red Wave: Republicans were already favored to flip the House. Now they are looking to run up the score by vying for seats in deep-blue states.Pennsylvania Senate Race: The debate performance by Lt. Gov. John Fetterman, who is still recovering from a stroke, has thrust questions of health to the center of the pivotal race and raised Democratic anxieties.G.O.P. Inflation Plans: Republicans are riding a wave of anger over inflation as they seek to recapture Congress, but few economists expect their proposals to bring down rising prices.Polling Analysis: If these poll results keep up, everything from a Democratic hold in the Senate and a narrow House majority to a total G.O.P. rout becomes imaginable, writes Nate Cohn, The Times’s chief political analyst.But today’s political atmosphere is radically more polarized than it was in the 1980s and 1990s, making it harder to imagine a Democratic president and Republican legislature coming together on areas of major disagreement except in a national crisis. The prospects of accord may be even more distant in case of a comeback campaign by former President Donald J. Trump, who would pressure his party to resist Mr. Biden at every turn.— Peter BakerHere are some major areas where the two sides would clash:TaxesMr. Biden imposed new taxes on corporations, including a new minimum tax on large multinationals like Amazon and a tax on stock buybacks, to help fund the climate and health priorities in the Inflation Reduction Act, which he signed this summer. He also increased spending on the Internal Revenue Service, to raise revenues by cracking down on companies and high earners that cheat on their taxes.Republicans want to repeal all those measures while passing further tax cuts, including extending some of the reductions for businesses and individuals passed in 2017 under Mr. Trump that are set to expire over the next few years.They have promised to reduce federal spending. Some prominent House conservatives want to reduce expenditures on safety-net programs like Medicaid and supplemental nutritional assistance, and to reduce future spending on Medicare and Social Security for some beneficiaries, which Mr. Biden opposes.— Jim TankersleyMr. Biden imposed new taxes on corporations like Amazon and a tax on stock buybacks, to help fund the health and climate bill he signed this summer.Chang W. Lee/The New York TimesClimate changeTo curb global warming, Mr. Biden has set an ambitious goal of cutting America’s greenhouse gas emissions roughly in half by 2030.The measure he signed this summer included $370 billion in incentives for electric utilities to increase their reliance on low-emission energy sources like solar and nuclear, for consumers to buy electric vehicles and for businesses to invest in energy efficiency. His Environmental Protection Agency has moved to limit emissions of methane, a potent greenhouse gas, and is preparing more regulations of the energy sector.Republicans opposed those climate efforts, and are set to mount congressional investigations into many of them. They could also seek to unwind some of the spending from the newly signed climate law and will likely challenge future regulations. They will also push legislation to speed up fossil fuel development by reducing federal regulation of new drilling projects.— Jim TankersleyHealth CareAfter a decade of elections with health care near the top of voter priorities, the big federal health programs are less central in this election. Republicans are not focused on repealing the Affordable Care Act, sometimes called Obamacare, or making major changes to Medicare and Medicaid in the short term. If Republicans retake majorities, they plan extensive oversight of Mr. Biden’s response to the Covid-19 pandemic, however, and much of the spending that accompanied it. They also hope to consider smaller initiatives, such as expanding access to telemedicine in Medicare and improving price transparency in health care, building on Trump administration initiatives that many Democrats also embrace. Without a president who can sign their more conservative-leaning bills or large enough majorities to overcome a veto, Republicans are likely to focus on legislative efforts that at least some Democrats can support..css-1v2n82w{max-width:600px;width:calc(100% – 40px);margin-top:20px;margin-bottom:25px;height:auto;margin-left:auto;margin-right:auto;font-family:nyt-franklin;color:var(–color-content-secondary,#363636);}@media only screen and (max-width:480px){.css-1v2n82w{margin-left:20px;margin-right:20px;}}@media only screen and (min-width:1024px){.css-1v2n82w{width:600px;}}.css-161d8zr{width:40px;margin-bottom:18px;text-align:left;margin-left:0;color:var(–color-content-primary,#121212);border:1px solid var(–color-content-primary,#121212);}@media only screen and (max-width:480px){.css-161d8zr{width:30px;margin-bottom:15px;}}.css-tjtq43{line-height:25px;}@media only screen and (max-width:480px){.css-tjtq43{line-height:24px;}}.css-x1k33h{font-family:nyt-cheltenham;font-size:19px;font-weight:700;line-height:25px;}.css-1hvpcve{font-size:17px;font-weight:300;line-height:25px;}.css-1hvpcve em{font-style:italic;}.css-1hvpcve strong{font-weight:bold;}.css-1hvpcve a{font-weight:500;color:var(–color-content-secondary,#363636);}.css-1c013uz{margin-top:18px;margin-bottom:22px;}@media only screen and (max-width:480px){.css-1c013uz{font-size:14px;margin-top:15px;margin-bottom:20px;}}.css-1c013uz a{color:var(–color-signal-editorial,#326891);-webkit-text-decoration:underline;text-decoration:underline;font-weight:500;font-size:16px;}@media only screen and (max-width:480px){.css-1c013uz a{font-size:13px;}}.css-1c013uz a:hover{-webkit-text-decoration:none;text-decoration:none;}How Times reporters cover politics. We rely on our journalists to be independent observers. So while Times staff members may vote, they are not allowed to endorse or campaign for candidates or political causes. This includes participating in marches or rallies in support of a movement or giving money to, or raising money for, any political candidate or election cause.Learn more about our process.If Democrats retain control, they are likely to pursue a similar set of less polarized issues. Mr. Biden already tried and failed to pass major structural changes to Medicare and Medicaid as part of the Inflation Reduction Act, the new law meant in part to bring down prescription drug prices.— Margot Sanger-KatzJudgesAfter a record-breaking start at filling vacancies on the federal bench, the Biden administration’s aggressive push to remake the courts would be slowed considerably — if not entirely stalled — by a Republican takeover of the Senate.Senator Mitch McConnell of Kentucky, the current and likely future Republican leader, has demonstrated his skill at thwarting judicial nominations. “If it did happen, Senator McConnell has made it pretty clear that he would not be very eager to confirm President Biden’s nominees and would do anything he could to delay filling seats until he could get a different president,” said Russ Feingold, a former Democratic senator from Wisconsin and head of the American Constitution Society. “He usually follows through on those statements and threats.”To date, the Senate has confirmed 84 judges nominated by Mr. Biden, including a Supreme Court justice, 25 appeals court judges and 58 district court judges — the most in decades in the first two years of a president’s term. The White House has advanced a diverse set of candidates, focusing on underrepresented ethnicities as well as those with less typical professional backgrounds like public defenders and civil rights lawyers.Even if Republicans make package deals to advance judicial nominees as has been done in the past, nominees who are considered more progressive would encounter extreme difficulties in a Republican-controlled Senate. Bracing for a slowdown, Mr. Feingold’s organization is urging Senate Democrats to confirm at least 30 more judges before the newly elected Congress takes office.— Carl HulseAbortionMr. Biden has promised to enshrine into law the national abortion protections that were repealed when the Supreme Court overturned Roe v. Wade if voters increase the Democratic margin in the Senate. “The only way it’s going to happen is if the American people make it happen,” he has said in his appeals to the public.Republicans, who once saw abortion restrictions as a galvanizing issue within the party, are now in open disagreement about how far those should go. Strict or near-total bans on abortions have become unpopular with Republican voters.Senator Lindsey Graham of South Carolina is pushing for a national ban on abortions after 15 weeks of pregnancy, but his proposal is unpopular even with senior Republicans, including Mr. McConnell, who consider it politically risky and a contradiction to the let-the-states-decide position the party had long articulated. Mr. Biden would certainly veto any stand-alone bill with such a limit even if it did land on his desk.— Katie RogersRepublicans, who once saw abortion restrictions as a galvanizing issue within the party, are now in open disagreement about how far those should go.Callaghan O’Hare for The New York TimesStudent LoansMr. Biden’s order canceling up to $20,000 of student-loan debt for as many as 40 million borrowers has already been targeted in a lawsuit filed by six Republican-led states, which claim the president overstepped his executive authority in issuing the policy on his own.A Republican-controlled Congress could try to halt the policy by including language in a potential spending package declaring that Mr. Biden lacks authority to move forward with the debt relief. But Mike Pierce, the executive director of the student borrower protection center, said other parts of Mr. Biden’s student loan agenda are at greater risk, including a plan to reduce payments on undergraduate loans to 5 percent of discretionary income, down from 10 percent to 15 percent in many existing plans.Implementing the new system would draw money from an appropriated budget that could be targeted by congressional Republicans. “There’s money that goes to the Education Department to administer the student loan programs and you can see that budget being a part of negotiations with Republicans,” Mr. Pierce said.— Zolan Kanno-YoungsRaceMr. Biden has worked to put racial equity at the center of his agenda, ensuring that billions of dollars in government spending are focused on minorities and poor women. Some efforts, including a plan to forgive the debts of Black and other minority farmers, have run into lawsuits filed by white farmers who questioned whether the government could offer debt relief based on race. Republican lawmakers have echoed the criticism. The president directed federal agencies to ensure that 40 percent of investments for clean energy, transit, housing and work force development reach disadvantaged or marginalized communities.Republican lawmakers have signaled they would try to stall the equity agenda through congressional investigations. The policies are also likely to be the focus of legislative battles and political attacks against the administration. Top Republicans on the House Transportation and Infrastructure Committee sent a letter to the administration last month accusing Mr. Biden of misusing his authority “in a broad, crosscutting fashion” by requiring that a portion of federal funding go to minority communities.Republicans on the House Financial Services Committee launched an investigation this month into a Treasury Department committee tasked with reviewing aspects of the economy that have harmed communities of color. The lawmakers said the council “would distract it from its core responsibilities which include ensuring a level playing field for all Americans.”— Zolan Kanno-YoungsI.R.S.The Biden administration is in the midst of an $80 billion bulk-up of the Internal Revenue Service, the tax collection agency that Republicans love to hate.Although the overhaul of the I.R.S. is in its early stages, the Treasury Department, which oversees the agency, has set ambitious goals for improving customer service and responsiveness to taxpayers. They have been trying to ramp up hiring and clear a backlog of millions of unprocessed tax returns.For years, Republicans have made it their mission to neuter the I.R.S. They are expected to use any leverage that they gain in the elections to scale back the agency’s funding.They have suggested that the 87,000 new hires that the I.R.S. plans to make will become a “shadow army” intended to target conservatives, and with Republicans controlling oversight committees there will be an intense spotlight on how the money is being spent. If Republicans retake the Senate, they will also have an opportunity to block Mr. Biden’s eventual nominee to be the next I.R.S. commissioner. (Treasury recently announced that the deputy commissioner would become acting commissioner in November.)— Alan RappeportEntitlementsEager to find an issue that will resonate with voters, Mr. Biden has revived a traditional Democratic campaign attack, arguing that keeping his party in power would protect Social Security and Medicare from Republican cutbacks. In a speech at the White House last month, the president warned that Republicans will put the social safety net programs on the “chopping block” if they take power.Any efforts from Republicans to enact changes to the entitlement programs over the next two years would be subject to Mr. Biden’s veto power.The long-term solvency of the programs is in doubt as the trust funds that support them are facing shortfalls in the next two decades.Republicans have not outlined a unified plan for how to deal with entitlements lately, but some have called for restructuring them or scaling them back. This, they say, would preserve them for the future. The most prominent proposal has come from Senator Rick Scott, Republican of Florida, that would allow Social Security and Medicare to “sunset” if Congress did not pass new legislation to extend them. Mr. McConnell has disavowed aspects of Mr. Scott’s agenda.— Alan RappeportConsumer ProtectionWith legislative options limited, Mr. Biden has been looking to executive branch agencies to help ease the pain that Americans are feeling from inflation. On Thursday, he touted a move by the Consumer Financial Protection Bureau to crack down on so-called “junk fees” that banks charge to consumers for overdrafting their accounts or depositing checks that bounce.Joined by Rohit Chopra, the director of the C.F.P.B., Mr. Biden said that the agency would be going after a wide range of unnecessary costs that are imposed on Americans by banks.But if Republicans have their way, the agency could see its powers dramatically diminished. A federal appeals court ruling this month said that the bureau’s funding that comes through the Federal Reserve is unconstitutional, calling into question its power to regulate the finance industry.The lawsuit could take years to play out, but House Republicans have already said that they want to bring the independent agency under the congressional appropriations process. The Trump administration tried to zero out the bureau’s budget, so Republican control could eventually mean that it lacks the resources to be a rigorous regulator.— Alan Rappeport More

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    The I.R.S. Can Register Voters Just as Well as the D.M.V.

    Income tax forms are notoriously complicated, but there is one simple question that is missing: “Would you like to register to vote in your home state?” With over 150 million American households filing federal income tax returns each year, our annual ritual of tax filing is a missed opportunity for voter registration.While Americans are filling out their 1040s and Schedule Cs, they should also be asked if they would like to complete a voter registration form. The form, let’s call it a Schedule VR, would be separate from tax information, and would be available to all citizens, regardless of the amount of taxes paid or refunded. A Schedule VR would be the simplest way to create a national and nearly universal registration system.There is good evidence that tax-time voter registration would work. In Canada, annual income tax forms already offer voter registration. Overall, 96 percent of eligible voters appear on the Canadian voter registry, thanks in substantial part to the work of the Canada Revenue Agency. Elections Canada suggests that citizens “tick the box” every year on their income tax form to keep their address information up-to-date. By contrast, more than one in five eligible voters in the United States is not on the voter rolls. These unregistered voters are disproportionately likely to be young, to have lower incomes, and to be members of racial and ethnic minority groups.Adding a voter registration option to tax filing has three major advantages: breadth, accuracy and convenience. Americans are conscientious taxpayers who see tax filing as an important civic responsibility; a Schedule VR would help ensure our voter rolls are correct and secure, with less paperwork for the citizenry.Tax-time voter registration would build on the National Voter Registration Act of 1993, which brought easy registration to departments of motor vehicles and other government agencies across the country. Taxes are filed annually, far more frequently than most people’s trips to the DMV. About 90 percent of the U.S. population appears on an income tax return each year, and 99.5 percent of us are estimated to appear on at least one federal tax document (like a W2 or a 1099), which is higher than the declining fraction of Americans who hold driver’s licenses. The tax system has played a vital role in Covid relief delivery precisely because few agencies can match the reach of the Internal Revenue Service.Yes, adding voter registration to the tax filing process would represent a substantial increase in responsibility for the I.R.S. But there are precedents for the I.R.S. assisting tax filers in participating in important civic endeavors. In 1972, 1975 and 1980, Form 1040 included questions on behalf of the U.S. Census Bureau. Today, Form 1040 still has a check box allowing tax filers to donate three dollars to public campaign finance via the Presidential Election Campaign Fund. As Congress considers adding $80 billion to the I.R.S. budget, it should not overlook the full potential of tax filing to help shore up our democracy.Voter registration at tax filing would also conform to President Biden’s mandate for new federal action to promote voter registration and turnout. Mr. Biden’s Executive Order 14019 calls upon the heads of each federal agency to produce a comprehensive plan for how they can “provide access to voter registration services and vote-by-mail ballot applications in the course of activities or services that directly engage with the public.”For the I.R.S. to collect voter registration information and work with the states to update the voter rolls would require legislative action. But there are still immediate steps that can be taken. Janet Yellen, the secretary of the Treasury, and Charles Rettig, the I.R.S. commissioner, can mandate that voter registration services be provided at the nonprofit Volunteer Income Tax Assistance sites that work with the I.R.S. to provide free tax preparation to over one million households a year.We already know that a program like this would reach underrepresented voters. In an experiment one of us conducted in 2018, tax filers at five sites in Dallas and Cleveland were offered voter registration forms. The participants were predominantly Black and Hispanic tax filers with an average household income of less than $30,000. The program doubled the likelihood that an unregistered person would get onto the voter rolls.In an appalling echo of Jim Crow, some states are weaponizing their voting laws to exclude voters, and especially voters of color, from participating in our democracy. Historically, federal intervention has been essential to the protection of voting rights; now is the time to use tax policy to increase voter access.Along with other legislation, like the urgently needed John Lewis Voting Rights Act, a Schedule VR would help counteract state efforts to restrict access to the ballot box. But even beyond the current political situation, we shouldn’t overlook a powerful tool we already have in hand to ensure that Americans have a reliable way to register to vote.Jeremy Bearer-Friend (@bearerfriend) is an associate professor at George Washington University Law School; Vanessa Williamson (@V_Williamson) is a senior fellow in governance studies at the Brookings Institution.The Times is committed to publishing a diversity of letters to the editor. We’d like to hear what you think about this or any of our articles. Here are some tips. And here’s our email: letters@nytimes.com.Follow The New York Times Opinion section on Facebook, Twitter (@NYTopinion) and Instagram. More