Dossier

Sam Corcos

Sam Corcos is the Treasury Department's Chief Information Officer, responsible for IRS technology systems and federal tax data infrastructure, having entered that role via the DOGE advisory process in early 2025.

Silicon Valley Defense Complex

9 findings 6 connections 1 entities

Snapshot

Updated: 2026-03-10T00:15:09

Findings: 9

Connections: 6

Entities: 1

Key Entities

Sam Corcos

Chief Information Officer (Federal)

Jurisdictions

Federal

Applicable Models

manufactured-dependency enabler-gradient

Open Questions

Corcos amended his 278 disclosure to add his wife's Sana Health stake two weeks after initial filing. Was this a deliberate omission corrected under scrutiny, or an oversight? What other spousal holdings may remain undisclosed given that Varvara Russkova Corcos runs a health-tech VC firm?

Corcos canceled $1.5 billion in IRS modernization contracts while positioning Palantir as the replacement platform. Did any of the canceled contracts overlap with Palantir's competitor set? What procurement analysis, if any, preceded the cancellations?

Rolling Stone reported ties between Varvara Russkova Corcos and a sanctioned Russian oligarch. What is the nature of those ties, and were they disclosed to Treasury or reviewed as part of Corcos's clearance process?

The a16z-to-government pattern places Corcos (Treasury CIO, a16z portfolio company CEO) and <a href="/dossiers/scott-kupor">Scott Kupor</a> (OPM Director, a16z managing partner) in simultaneous executive branch roles. Did a16z's federal lobbying activity change after these placements, and are there documented interactions between Corcos and a16z's BGR Government Affairs lobbyists?

What is the current status of Levels Health's business operations under Corcos's continued CEO tenure during his federal service? Has Levels Health pursued any government contracts, healthcare data partnerships, or regulatory engagements that would be affected by Corcos's IRS data access?

Sam Corcos, co-founder and CEO of Levels Health — a continuous glucose monitor startup backed by Andreessen Horowitz — entered federal service in early 2025 as a DOGE special adviser to Treasury Secretary Scott Bessent. By May 2025 he had been formally appointed Deputy Assistant Secretary for Information Systems and Chief Information Officer of the Department of the Treasury, the agency overseeing IRS payment infrastructure and tax enforcement systems. ¹ His financial disclosure filed in February 2025 placed his net worth at $25–50 million, with $100–250 million in vested Levels Health stock options. ²

In his Treasury role Corcos canceled approximately $1.5 billion in IRS technology modernization contracts, which he characterized as "30 years behind schedule and $15 billion over budget," and administered HackerRank coding tests to IRS technical staff as a proficiency screen. ³ He estimated he trusted only 100–200 of the IRS IT department’s 8,500 employees to execute the reorganization. ³ By February 2026 the IRS had lost 40 percent of its technology workforce; 50 IT leaders were placed on administrative leave in March 2025 and 1,000 IT staff were reassigned out of technology operations. ⁴ Reporting indicated that Corcos simultaneously advocated for expanding Palantir’s IRS contracts and pushed to position Palantir as a unified API platform for all IRS databases. ⁵

Corcos’s mandatory 278 new-entrant financial disclosure initially left the spouse section blank. Two weeks later he filed an amendment disclosing that his wife Varvara Russkova Corcos, managing partner of a health-technology venture capital firm, held a stake in Sana Health — a medical device company funded by the Department of Defense. ⁶ Rolling Stone separately reported that Varvara Russkova Corcos has ties to a sanctioned Russian oligarch, though Corcos himself is not directly implicated in those ties. ⁷ The initial omission and subsequent amendment drew scrutiny given Corcos’s authority over IRS data systems and Treasury IT procurement. ⁶

Background and Entry into Government

Corcos, age 36, co-founded Levels Health in June 2019 alongside a former SpaceX lead engineer. Levels Health builds continuous glucose monitor software and received seed and Series A funding from Andreessen Horowitz. ⁷ Corcos held $100–250 million in vested Levels stock options at the time of his federal appointment, with an overall net worth of $25–50 million per his 278 disclosure. ² His FEC donor history spans donations to Kevin Kiley for Congress ($1,000, 2022), Jeremy for Georgia ($1,000), Josh Hawley for Senate ($1,000, 2018), Romney for President ($500, 2012), and WinRed PAC through Levels employer records — 12 entries in total. ¹ He entered federal service as a DOGE special adviser to Treasury Secretary Bessent before being appointed to the permanent Treasury CIO role in May 2025. ²

IRS Technology Reorganization

As Treasury CIO, Corcos directed the reorganization of the IRS's 8,500-person information technology department. He administered HackerRank coding tests to IRS technical staff, asserting that the questions were relevant proficiency screens; IRS employees reported the questions had no connection to their actual job functions. ³ Corcos estimated he trusted only 100–200 of those 8,500 employees to carry out the reorganization. ³ In one office, headcount fell to one-third of its prior level during the filing season. ³ Corcos claimed $1.5 billion in savings from halting IRS modernization contracts, cutting approximately $0.5 billion from the $0.7 billion annual IRS IT contract budget. ⁷ ⁴ By February 2026, confirmed by Federal News Network, the IRS had lost 40 percent of its technology workforce. In March 2025, 50 IT leaders were placed on administrative leave and 1,000 IT employees were reassigned out of technology operations. ⁴ The Treasury Department as a whole terminated approximately 1,446 employees since the start of Trump's second term. ⁷

Palantir Expansion at IRS

While canceling incumbent IRS modernization contracts, Corcos advocated for expanding Palantir Technologies’ role at the IRS, pushing it as a unified API platform for all IRS databases. ⁵ With $1.5 billion in existing modernization contracts terminated, Palantir was positioned as the primary replacement platform. ⁵ ⁴ Corcos had no prior employment relationship with Palantir, and neither Levels Health nor a16z are known Treasury contractors — a different conflict-of-interest profile from Clark Minor at HHS, who came directly from Palantir. ⁵

Financial Disclosures and Conflicts

Corcos filed his mandatory 278 new-entrant financial disclosure on February 25, 2025, leaving the spouse section blank. Two weeks later he amended the filing to add his wife Varvara Russkova Corcos’s holdings in Sana Health, a medical device company funded by the Department of Defense. ⁶ Varvara Russkova Corcos is the managing partner of a venture capital firm investing in health technology companies — a sector adjacent to Levels Health’s business and to IRS data systems that could affect healthcare tax treatment. ⁶ Rolling Stone reported that she has ties to a sanctioned Russian oligarch; Corcos himself is not directly implicated. ⁷ Levels Health received seed and Series A funding from Andreessen Horowitz, whose portfolio includes Coinbase and multiple crypto and fintech companies; analysis suggests this creates a potential regulatory conflict, as a16z’s portfolio companies have direct interests in IRS enforcement and tax policy areas now under the authority of an a16z-funded founder ⁸.

Key Relationships

Corcos’s connection to Andreessen Horowitz anchors his network profile. a16z funded Levels Health, and its managing partner Scott Kupor became OPM Director in July 2025, absorbing DOGE workforce functions. ⁷ Analysis of their respective appointments suggests a dual a16z presence in the executive branch — Corcos influencing Treasury IT and IRS data systems, Kupor shaping federal workforce policy — with a16z doubling its federal lobbying to $1.49 million in 2025, covering AI and digital assets through BGR Government Affairs ⁸. Corcos’s parallel to Gregory Barbaccia represents another structural pattern: both were DOGE-placed technology CIOs in Trump’s second term, with Barbaccia at OMB holding FITARA oversight over all federal IT procurement — including Treasury’s Palantir contracts — while retaining up to $15,000 in Palantir stock. Corcos served under Elon Musk’s direction at DOGE before transitioning to the permanent Treasury CIO role. ² His peer Clark Minor, a Palantir veteran, was simultaneously placed as HHS CIO, creating two DOGE-originated CIO appointments at agencies with substantial Palantir contract footprints. ⁵

Sam Corcos

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Financial Activity

Per his 278 disclosure filed February 25, 2025, Corcos held $25–50 million in net worth and $100–250 million in vested Levels Health stock options. ² He continued to hold the Levels CEO title throughout his federal service. The principal financial action in his government role was the cancellation of approximately $1.5 billion in IRS technology modernization contracts — described by Corcos as eliminating a program "30 years behind schedule and $15 billion over budget." ⁴ He simultaneously advocated for expanding Palantir’s IRS contracts as a replacement platform. ⁵ His wife’s amended disclosure added Sana Health holdings; Sana Health is DOD-funded, creating a disclosed financial link between the Corcos household and defense department contracts. ⁶ Corcos planned to remain at Treasury through at least January 2026. ⁴

All Connections

6 total

DOGE employment strong

DOGE operative appointed Treasury CIO; directing IRS IT reorganization; administering HackerRank coding tests; trusts only 100-200 of 8500 IRS IT staff

Scott Kupor corporate strong

a16z-to-government dual pipeline: Corcos (Levels/a16z-funded) as Treasury CIO and Kupor (a16z managing partner) as OPM Director -- a16z portfolio influence at both workforce policy and financial technology enforcement

Gregory Barbaccia employment strong

Both DOGE-placed tech CIOs in Trump 2nd term. Corcos at Treasury (overseeing Palantir IRS contract), Barbaccia at OMB (FITARA oversight of all federal IT including Palantir). Both operate within Palantir's sphere of influence.

Andreessen Horowitz financial medium

Levels Health CEO (a16z-funded) assigned as Special Adviser to Treasury Secretary via DOGE

Elon Musk employment medium

Corcos served as DOGE operative under Musk's direction, then became Treasury CIO

Clark Minor employment medium

Both DOGE operatives placed as CIOs at major agencies (Treasury and HHS respectively)

All Findings

9 total

financial (3)

financial high

Omitted wife's VC holdings from 278 disclosure; later amended to add DOD-funded health startup

Sam Corcos filed mandatory 278 new entrant financial disclosure in February 2025 but left spouse section blank. Wife Varvara Russkova Corcos is managing partner of a venture capital firm investing in health technology companies. Two weeks later, Corcos amended disclosure to add wife's holdings in Sana Health, a medical device company funded by the Department of Defense. Levels Health (Corcos's company) received seed and Series A funding from Andreessen Horowitz. Rolling Stone reported wife has ties to sanctioned Russian oligarch.

[ref] ProPublica 278 disclosure (amended

[ref] Rolling Stone 2025 Russian oligarch ties

[ref] The Nation 2025 report on Corcos wife finances

financial high

Claimed $1.5B savings from IRS IT cuts; IRS lost 40% of tech workforce by Feb 2026

As Treasury CIO, Sam Corcos claimed $1.5B in savings from stopping IRS technology modernization contracts, calling the program '30 years behind schedule and $15 billion over budget.' Consequences: IRS lost 40% of its tech workforce by February 2026, 50 IT leaders placed on administrative leave in March 2025, 1,000 IT employees reassigned out of tech operations. Federal News Network Feb 2026 confirmed the 40% workforce loss. Corcos planned to stay at Treasury at least until January 2026.

[ref] Federal News Network Feb 2026

[ref] RealClearPolitics March 2025

[ref] U.S. News March 2025

financial medium

DOGE Personnel: Sam Corcos — Treasury CIO, Levels Health CEO with $25M+ net worth

Samuel Corcos, age 36. Prior: Levels Health Inc co-founder/CEO (6/2019-present). Now Deputy Assistant Secretary for Information Systems (DASIS) and Chief Information Officer at Department of the Treasury. Net worth $25M-$50M per 278 disclosure. Holds $100M-$250M in Levels Health vested stock options. Entered as Special Adviser to Treasury Secretary. ProPublica tracker confirms DOGE placement at Treasury and IRS. Disposition: EMBEDDED (permanent Treasury CIO role). Key conflict: health-tech CEO overseeing Treasury IT systems including IRS payment infrastructure.

[ref] 278 New Entrant Report 2025-02-25

[file] https://projects.propublica.org/elon-musk-doge-tracker/

[ref] ProPublica Financial Disclosures slug corcos-samuel

relationship (3)

relationship high

Post-DOGE: Levels Health founder became Treasury CIO, canceled .5B in IRS contracts

Sam Corcos, 36, founder of Levels Health (a16z-backed health startup) became Treasury Dept CIO. Initially DOGE special advisor at Treasury. Canceled approximately .5B in IRS modernization contracts from .7B annual budget. Directed HackerRank coding tests for IRS employees. Levels Health was co-founded with a former SpaceX lead engineer and backed by a16z (Andreessen Horowitz) — creating a16z network links between Kupor (OPM) and Corcos (Treasury). Wife has ties to sanctioned Russian oligarch per Rolling Stone investigation, though Corcos himself not directly implicated. Treasury terminated approximately 1,446 employees since Trump's second term.

[ref] FedScoop Rolling Stone Reuters Sam Corcos LinkedIn

relationship medium

a16z-funded Levels Health founder advising Treasury while a16z has extensive regulatory interests in crypto, fintech, and tax policy

Sam Corcos's company Levels Health received seed and Series A funding from Andreessen Horowitz. As Treasury CIO, Corcos now influences IRS technology and tax enforcement systems. a16z has extensive regulatory interests in crypto (their portfolio includes Coinbase, multiple crypto projects), fintech (Plaid, Stripe ecosystem), and tax policy. a16z spent $1.49M on federal lobbying in 2025 alone, doubling from 2024, with lobbying on 'AI and digital assets' through BGR Government Affairs. The a16z-to-Treasury pipeline parallels the Kupor-to-OPM pipeline, creating a two-pronged a16z capture of agencies governing both workforce policy and financial technology.

[ref] FedScoop Treasury CIO appointment

[ref] a16z investment in Levels Health

[ref] a16z lobbying filings 2025

+1 more sources

relationship high

Sam Corcos (DOGE) Treasury: Corcos was Levels Health co-founder (a16z-backed). Joined DOGE as special adviser to Treasury Secretary Bessent. Became Treasury CIO May 2025. At Treasury, advocated for expanding Palantir's IRS contracts rather than his prior employer Levels. However, in DOGE capacity at IRS: (1) Canceled $1.5B in IRS modernization contracts (benefiting Palantir by clearing competitors). (2) Pushed Palantir as unified API platform for IRS. (3) Levels Health and a16z are not known Treasury contractors — different pattern than Palantir-Minor case.

[ref] fedscoop corcos-treasury-cio thehill palantir-trump

intelligence (1)

intelligence high

Sam Corcos, DOGE operative, appointed Treasury Chief Information Officer. Directing IRS IT reorganization of 8500-person department. Administered HackerRank coding tests to IRS technical staff to assess proficiency. Corcos estimated only 100-200 of IRS IT employees he trusts to carry out reorganization. IRS employees reported questions had zero to do with their jobs. One office retained only one-third of prior workforce, creating operational strain during filing season. Pattern of using tech-industry screening tools to justify further federal workforce cuts.

[file] https://fedscoop.com/doge-sam-corcos-treasury-chief-information-officer/

identity (2)

identity high

DOGE operative: Sam Corcos — Levels Health co-founder/CEO (a16z-funded continuous glucose monitor startup), assigned as Special Adviser to Treasury Secretary and IRS. Conflict: a16z-backed founder advising Treasury while a16z has extensive regulatory interests in crypto, fintech, and tax policy. FEC: small donations to WinRed and Kevin Kiley for Congress.

[ref] FEC:CORCOS_SAM_LEVELS

[file] https://projects.propublica.org/elon-musk-doge-tracker/

identity high

Sam Corcos (CEO Levels Health, a16z-funded) appointed Treasury Department CIO as of May 2025. Previously served as DOGE special adviser to Treasury Secretary. Ordered HackerRank coding tests for IRS employees. FEC records show donations to Kevin Kiley for Congress ($1000, 2022), Jeremy for Georgia ($1000), Josh Hawley for Senate ($1000, 2018), Romney for President ($500, 2012), and WinRed PAC via Levels employer. Total FEC records: 12 entries.

[ref] fedscoop-corcos-treasury fec-donor-records

Sources