Two IRS whistleblowers who investigated Hunter Biden’s tax case have come forward with detailed accounts of what they describe as political interference and improper influence during their five-year investigation into the former first son’s financial dealings.
Gary Shapley and Joseph Ziegler, who have both received promotions to leadership positions within the IRS since going public with their concerns, discussed their experiences investigating Hunter Biden in a recent podcast interview.
“The scale is really unprecedented,” Shapley said during one moment.
The agents outlined numerous obstacles they encountered while examining the younger Biden’s $1.4 million tax delinquency.
Ziegler explained that the Biden family’s proximity to their investigative office created significant complications.
Hunter Biden stayed in a guest house located just five miles from the office where the investigation was being conducted.
The investigator described hearing reports of Joe Biden visiting the FBI office during the probe.
He questioned whether Delaware was an appropriate location to conduct the investigation given the political environment.
According to Ziegler, politics played a substantial role in the Delaware district throughout the case.
He noted that during the first search warrant application, a judge made what he characterized as an improper comment and subsequently had to recuse herself from reviewing the affidavit.
The tight-knit nature of Delaware’s community posed additional challenges.
Everyone in the state knew the Biden family, which Ziegler suggested created an atmosphere that complicated objective investigation.
Hunter Biden entered a guilty plea in federal court in September 2024 to felony tax offenses. However, he avoided incarceration when his father issued a full and unconditional pardon in December 2024, just before sentencing in a separate gun case.
The whistleblowers laid out accusations that went beyond the tax charges.
They referenced uncharged allegations involving failure to register as a foreign agent while Hunter Biden secured lucrative positions in Ukraine, Romania and China.
Shapley, who served as supervisory agent on the tax fraud case, stated that financial proceeds benefited the entire Biden family.
He specified that money went toward tuition and various other bills for family members.
The investigators highlighted Hunter Biden’s position on the board of Burisma Holdings, a Ukrainian energy company.
Despite lacking industry experience, he served in this role for approximately five years and received compensation reaching up to $1 million annually.
Evidence from Hunter Biden’s laptop, which was authenticated during his criminal trial on felony gun charges in Delaware in June 2024, revealed family financial dynamics.
In a January 2019 text message to his daughter Naomi, Hunter wrote about supporting the family financially for three decades.
In that same message, Hunter Biden added: “It’s really hard. But don’t worry, unlike pop, I won’t make you give me half your salary,” according to Fox News.
Shapley referenced another exchange between Hunter Biden and a Chinese business associate that preceded millions of dollars flowing to Biden family and associate accounts.
He characterized such interactions as a pattern within the family.
The investigator pointed to a video of then-Vice President Joe Biden in Ukraine discussing the firing of Viktor Shokin.
In that footage, Biden indicated that financial assistance would be withheld if Shokin was not removed from his position by a certain deadline.
Shapley drew connections between that incident and Hunter Biden’s business communications, suggesting similar tactics were employed in different contexts.
The IRS chief criminal investigator made these comments in the podcast episode released Wednesday.
The pardon issued by President Biden covered both the tax offenses and the gun charges, effectively ending all pending legal matters against Hunter Biden.
The whistleblowers indicated this outcome prevented full accountability for the alleged conduct they investigated.
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