Trump has repeatedly called the legislation “a Trump administration initiative” and placed himself singularly at the center of what the government is doing to help Americans during the coronavirus response — taking full credit.

About six months before he faces reelection, with his campaign on pause because the virus has prevented him from holding the rallies that are popular with his base, the checks provide Trump with a new form of retail politics. A check provides a touchable, bread-and-butter symbol to taxpayers right in their mailboxes.

But to critics and some IRS employees, many of whom started to learn of the decision on Tuesday, the presence of Trump’s name on the checks reeks of partisanship in a corner of the government that touches all Americans and has, since the Nixon era, steadfastly steered clear of politics. After President Richard Nixon targeted a wide range of “enemy” groups for tax audits, including civil rights groups, reporters and prominent Democrats, Congress enacted laws to ensure that the agency conducts itself apolitically.

“Taxes are supposed to be nonpolitical, and it’s that simple,” said Nina Olson, who stepped down last fall after an 18-year tenure as the National Taxpayer Advocate, leading an arm of the IRS that helps individual taxpayers resolve tax problems, manages clinics for low-income taxpayers and advises the agency on service issues.

“It’s absolutely unprecedented,” Olson said.

She recalled that when the Bush administration delivered economic rebate checks of $300 to $600 to taxpayers in 2001 to share the benefits of a strong economy, the White House asked the IRS to include in a letter to taxpayers a sentence that took credit for “giving you your money back.”

The IRS commissioner at the time refused, Olson recalled, because the move was perceived as too political.