President Trump’s efforts to wield the IRS for political purposes echo the tactics of former President Richard Nixon, who notoriously sought to punish enemies and reward allies through the tax agency.

According to NPR, “Former President Richard Nixon laid the groundwork more than four decades ago, when he tried to use the tax collector to punish his enemies and assist his friends.” Although Nixon’s attempts to target individuals through their tax returns were often unsuccessful, they led Congress to implement laws aimed at preventing such abuses.

The Trump administration has tested those boundaries—sharing taxpayer data with immigration authorities and threatening to revoke Harvard University’s tax-exempt status. “We are going to be taking away Harvard’s Tax Exempt Status,” Trump declared in a social media post. “It’s what they deserve!”

Critics warn that politicizing the IRS poses serious risks, especially if the agency is pressured to share data improperly. At the same time, administration-backed cuts to IRS staffing could weaken tax enforcement and strain the federal budget.