The Biden family thought they got away with everything. Not so fast.
Because the Biden family has been implicated in serious criminal charges.
IRS Retaliation Against Whistleblowers in Hunter Biden Investigation Found Illegal, Federal Agency Concludes
The federal whistleblower protection agency has determined that the Internal Revenue Service (IRS) improperly retaliated against two of its agents who exposed political interference in the criminal investigation of Hunter Biden. The findings, which could signify violations of federal law, were made public on Wednesday through correspondence sent to Congress.
The Empower Oversight whistleblower center, representing one of the agents, Gary Shapley, revealed the conclusions of the Office of Special Counsel (OSC) in a letter to Senate Judiciary Committee Chairman Chuck Grassley, a Republican from Iowa.
The findings stem from a complaint filed by Empower Oversight in May 2023. The complaint alleged that Shapley and his colleague, IRS agent Joseph Ziegler, were removed from the Hunter Biden investigation as a form of retaliation for whistleblowing. It also claimed that the agents received communications that prohibited them from disclosing further concerns about political interference and misconduct in the case.
According to Empower Oversight President Tristan Leavitt, the OSC confirmed the validity of the whistleblowers’ concerns. In a letter to Grassley, Leavitt explained, “OSC confirmed in a December 30, 2024 email to counsel for the whistleblowers that it found the IRS issued illegal gag orders and improperly removed them from the Hunter Biden investigation as reprisal for their protected disclosures.”
This statement was reinforced by a footnote in Leavitt’s letter, citing direct communication from the OSC. “We believe certain IRS communications violated 5 U.S.C. § 2302(b)(13). In addition, at this point, we believe IRS cannot support Mr. Shapley’s removal from the criminal investigation of a high-profile subject,” the quote stated. The reference is to the federal law governing whistleblower protections, which aims to shield public servants from retaliation when they report misconduct.
While OSC found in favor of the whistleblowers regarding the retaliation connected to their removal from the case, the agency did not support claims related to other forms of retaliation. These included allegations that Shapley had been passed over for a promotion and had faced other punitive actions for his whistleblowing. Leavitt indicated that Empower Oversight would appeal those findings to the U.S. Merit Systems Protection Board, an agency responsible for handling disputes involving federal employee personnel matters.
In a social media post, Leavitt elaborated on the whistleblowers’ treatment, saying, “While OSC claimed it was unable to substantiate other retaliation against SSA Shapley, such as the IRS’s over-scrutinization of his work and slow-walking his requests, SSA Shapley CAUGHT his supervisor altering the dates of SSA Shapley’s communications to slow-walk them and make it appear to others in the agency like SSA Shapley was only making last-minute requests.”
The OSC’s conclusion that Shapley and Ziegler were unfairly removed from the Hunter Biden investigation is seen as a significant victory for the whistleblowers. Their disclosures had played a key role in transforming the investigation into the Biden family’s business dealings and derailing a plea deal that would have spared Hunter Biden from prison time. The agents’ actions ultimately led to criminal charges, including two indictments against Hunter Biden and convictions on several tax and gun-related charges.
Despite the legal outcomes, Hunter Biden’s potential prison sentence was later complicated by a series of controversial pardons issued by his father, President Joe Biden, in December 2023, which resulted in the erasure of his convictions.
The OSC’s findings also raised concerns about efforts by the IRS to silence Ziegler and Shapley. Evidence released in 2023 showed that an IRS supervisor sent communications to agents instructing them not to discuss case-related matters outside the office without prior approval. One email stated, “There should be no instances where case related activity discussions leave this field office without seeking approval from your direct report.” The OSC determined that such directives violated the whistleblower protections granted under federal law.
In response to the OSC’s conclusions, Leavitt expressed a sense of vindication for his clients but also a sense of urgency for systemic reform. He urged Grassley to press the new Department of Justice, under the leadership of former President Donald Trump’s administration, to pursue criminal charges and hold those responsible for interfering in the Hunter Biden case and retaliating against the whistleblowers accountable.
Leavitt emphasized the need for swift action in his letter to Grassley, stating, “This system of whistleblower protections is utterly broken. These dedicated public servants have done everything by the book, consistent with their oaths to uphold the law. Yet, they have been left twisting in the wind at the mercies of those who retaliated against them, waiting endlessly for administrative and legal processes that should have vindicated them long ago.”
Leavitt continued, warning of the serious consequences of failing to address the issue: “If real corrective action is not taken soon, the message to future whistleblowers will be crystal clear: keep your mouth shut. If IRS senior management can bully and ruin the careers of these public servants with no consequence for the retaliators and no meaningful remedy for the whistleblowers, no one will ever speak up again.”
The Federalist Wire will update you on any news updates in this story.