The sitter was a French statesman. He was a controversial figure, imposing restrictions on government spending and authorising the sale of Church property, among other measures to take the country out of the debt incurred by supporting the fight for American Independence. Having failed in his efforts, largely owing to the crown's lack of power to enforce the austerity measures, he lived in exile in London. In 1802 he was invited by Napoleon to return to France. He died shortly after his arrival.
The original portrait by Vigée-Le Brun is in the British Royal Collection (RCIN 406988).