IRS whistleblowers tell story of effort to pursue Hunter Biden tax dodge
Posted for: taxpayer22
Two IRS investigators who revealed alleged interference in the federal investigation of Hunter Biden’s taxes have now emerged from the ordeal with legal victories and career advancement, after years of retaliation claims and internal disputes.
The situation traces back to 2018, when IRS criminal investigator Joseph Ziegler said he began uncovering evidence suggesting possible tax violations connected to Hunter Biden. According to Ziegler, investigators were prevented from pursuing certain lines of inquiry that could have involved Hunter Biden’s father, Joe Biden.
In an interview with the program “Full Measure,” Ziegler said investigators were restricted from asking questions that might involve Joe Biden or other family members.
“You were seeing evidence that could potentially have implicated Joe Biden, Hunter’s father, and were not allowed to follow that trail. Is that accurate?” the interviewer asked.
Ziegler responded that it was accurate and said it was one of several limitations placed on the investigation. He said investigators were not allowed to question Joe Biden’s adult children, and if interview questions began to touch on Joe Biden, agents were instructed not to pursue them.
Ziegler also alleged that officials within the Justice Department and the IRS prevented references to Joe Biden from being included in a search warrant tied to Ukraine-related matters. He said Hunter Biden’s legal team was alerted in advance of a planned search and that investigators were blocked from asking witnesses about a 2017 email written by Hunter Biden discussing a Chinese business deal that referenced “10% held by H for the big guy.” A former business associate later claimed the phrase referred to Joe Biden, while the Biden family denied the allegation.
According to Ziegler, investigators were also stopped from pursuing information related to possible bribery allegations involving Burisma, a Ukrainian energy company that paid Hunter Biden millions of dollars.
Ziegler said the message from leadership was clear that anything involving Joe Biden should be avoided.
“At the time he wasn’t even President, he was the former vice president,” Ziegler said. “It was essentially hands off when it came to anything connected to him. Looking back at the entire situation, it feels much bigger than it might appear at first because DOJ had significant control over the direction of the investigation.”
Ziegler and his supervisor, IRS agent Gary Shapley, eventually decided to come forward as whistleblowers, reporting their concerns to Congress.
In the fall of 2024, the IRS attempted to demote or remove Shapley from his position, escalating the dispute and reinforcing claims that the whistleblowers were facing retaliation.
Historically, whistleblowers often struggle to prevail in disputes with federal agencies. In this case, however, the outcome shifted in their favor. With assistance from members of Congress and the watchdog group Empower Oversight, both men pursued legal action.
The IRS and the Justice Department ultimately settled retaliation claims brought by Shapley and Ziegler. As part of the agreement, prosecutors will reportedly undergo mandatory training aimed at preventing misconduct in future cases. Two additional lawsuits connected to the dispute were also resolved in ways favorable to the whistleblowers.
Both men remained employed at the IRS and were later promoted.
Ziegler said they were elevated to new roles as senior advisers to the Treasury secretary.
The investigation they had originally pushed to pursue later resulted in Hunter Biden pleading guilty to nine tax-related charges, the same offenses Ziegler and Shapley had sought to pursue earlier in the case.
However, any investigative leads that might have involved Joe Biden are unlikely to move forward because the statutes of limitations for potential charges have expired.
In December 2024, as his administration came to a close, Joe Biden granted a broad presidential pardon to his son, Hunter.
Ziegler and Shapley have since written a book about their experience titled “The Whistleblowers vs. the Big Guy,” with proceeds intended to support future whistleblowers who face retaliation for exposing wrongdoing.
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