October 29, 2024
In a recent interview with investigative journalist Catherine Herridge, IRS whistleblowers Gary Shapley and Joseph Ziegler alleged that the IRS, FBI, and Department of Justice (DOJ) restricted their investigation into Hunter Biden to avoid questions related to President Joe Biden. The two agents claim they were discouraged from investigating high-profile individuals—referred to as “sensitive persons”—including the President, who Shapley and Ziegler say prosecutors avoided referring to by name.
According to Ziegler, IRS investigators were instructed to steer clear of questions about “the big guy”—a phrase he claims was understood to mean Joe Biden. “Prosecutors specifically told us that they didn’t want to ask about the big guy because they knew it was Joe Biden,” Ziegler stated, highlighting what he sees as political interference in the investigation process.
Hunter Biden’s Laptop and Alleged Restrictions on Investigation
Both Shapley and Ziegler assert that the IRS, DOJ, and FBI were fully aware that Hunter Biden’s laptop—recovered during the investigation—was genuine but prohibited any further investigation into it. “There were a lot of overt investigative steps that we were not allowed to take because we had an upcoming election,” Ziegler told Herridge, suggesting that political motivations might have played a role in limiting the probe.
This isn’t the first time the two whistleblowers have made headlines. Previously, both testified before Congress, describing what they called a “pattern of slow-walking” the investigation, especially in the months leading up to the 2020 election. Shapley pointed out delays by the DOJ in examining Hunter Biden’s tax affairs, while Ziegler noted that Hunter appeared to receive “preferential treatment” during the process.
Retaliation Claims and a Long Legal Battle
The two whistleblowers described facing significant backlash since speaking out, alleging retaliation from within the IRS. “The IRS just has a smothering blanket on me, hoping that I quit or find some way to terminate me,” Shapley remarked. Ziegler echoed similar frustrations, saying he feels up against “a machine with millions of dollars” ready to challenge him.
Despite the difficulties, both Shapley and Ziegler felt a sense of validation when Hunter Biden pleaded guilty to tax charges, although they contend the IRS’s treatment of them overshadowed their work on the case. Shapley mentioned an email from an IRS supervisor thanking them for their contributions after Hunter Biden’s conviction, but he expressed skepticism. “This to me was someone covering their back,” he said, describing it as an attempt to protect the agency’s reputation.
Congressional Testimony and Allegations of DOJ Resistance
One of Shapley’s key claims relates to U.S. Attorney David Weiss, who led the federal case against Hunter Biden in Delaware. Shapley testified that Weiss sought special counsel status to bring tax charges outside Delaware, specifically in Washington, D.C., and California, but was denied. Weiss and the DOJ have denied this, stating that Weiss had “full authority” and never sought to file charges in other jurisdictions.
Hunter Biden’s Lawsuit Against the IRS
In response to these revelations, Hunter Biden filed a lawsuit against the IRS, alleging that Shapley and Ziegler were part of a “campaign to publicly smear” him. The charges against Hunter, dating back to a 2018 investigation, led to his guilty pleas on both felony and misdemeanor tax charges. Prosecutors accuse Hunter of neglecting to pay his taxes while living extravagantly during a period of substance abuse from which he reportedly became sober in 2019.
The whistleblowers’ testimonies have raised questions over the conduct of federal investigations into high-profile individuals and the role of politics in law enforcement. As Election Day approaches, the impact of these allegations could become a flashpoint in the national conversation on accountability and transparency within government institutions.
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