IRS Whistleblower Documents Reveal Government Abuse in Hunter Biden Case

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  • Source: UncoverDC
  • 09/19/2023

Testimony from two separate IRS whistleblowers who worked on the Hunter Biden tax evasion case was released with surprisingly few redactions by Ways and Means Committee Chairman Jason Smith (MO-08) on June 22. Their testimony candidly reveals an FBI and a DOJ that repeatedly seems to have interfered in the investigation of Hunter Biden's alleged tax crimes for political reasons.

Hunter Biden allegedly attempted to "evade or defeat taxes," made false statements, allegedly committed fraud, and purposely "failed to file returns or pay taxes for over $8.3 million in income." He eventually struck a plea deal that would most likely keep him out of prison.

Commissioner Werfel/April 27, 2023

The whistleblowers allege unequal enforcement of tax law, government abuse, delays, and obstruction, "and retaliation against IRS employees" who blew the whistle on the abuse, according to a June 22 press release. The retaliation came despite assurances from IRS Commissioner Werfel, who said in an April 27, 2023 hearing, "I can say without hesitation, any hesitation, there will be no retaliation for anyone making an allegation." The employees were "removed from the investigation after they responsibly worked through the chain of command to report their concerns about the investigation," according to Smith.

In the press release, Smith states Hunter Biden received "preferential treatment that would never have been granted to ordinary Americans." According to the released documents, top officials, like Merrick Garland, allegedly blocked the IRS employees from properly investigating Hunter Biden. Of course, Garland gaslights the heck out of the allegations, saying, "an attack on the DOJ is an attack on American democracy."

Shapley Testimony

According to his May 26, 2023 testimony, IRS Criminal Supervisory Special Agent Gary Shapley told members of the committee that the criminal tax investigation led by Assistant US Attorney Lesley Wolf in the United States Attorney's office for the District of Delaware was handled differently from "any investigation [he] 'd ever been a part of for the past 14 years of [his] IRS service."

The sad thing is, according to Exhibit 7 in the case, AUSA Wolf stated "there was more than enough probable cause" to issue legal search warrants but didn't know whether "the juice was worth the squeeze." Wolf also stated it was "likely that a  lot of the evidence sought in the T26 investigation would be found in the guest house of Joe Biden's residence," but there would be "no way [they] would get that approved." Wolf and other high-level officials seemed more worried about "optics" than the equal application of the law.


Shapley was the highest-ranking IRS CI leader to participate in prosecution team calls and interacted directly with U.S. Attorney David Weiss. According to Shapley, Weiss told a group of assembled federal law enforcement officials on October 7, 2022, that he did not have the authority from the DOJ to file charges against Hunter Biden outside the District of Delaware. He also allegedly stated he had requested Special Counsel status from the DOJ. Attorney General Merrick Garland testified before Congress earlier this year that Weiss had the authority to charge in any district he chose and had never asked for Special Counsel authority, potential lies that are impeachable offenses.

It became clear to Shapley that decisions were made "at every stage" which "had the effect of benefiting" Hunter Biden. According to Shapley, the investigation was first opened in 2018, tangential to an "investigation the IRS was conducting into a foreign-based amateur online pornography platform." Some of the online pornography activities are documented by UncoverDC's reporting on the Hunter Biden laptop material cataloged by Garret Ziegler's Marco Polo website.

The FBI knew by November 2019 that the laptop dropped off at a repair shop was the property of Hunter Biden. According to Shapley, when the FBI took possession of the laptop in December 2019, "they notified the IRS that it likely contained evidence of tax crimes." Shapley states he became the "supervisor of the 'Sportsman case,'" a code name for Hunter Biden, in January 2020. He worked with "12 elite agents" experienced in the "area of complex high-dollar international tax investigations."

Shapley described decisions in the case as being "slow-walked, not allowing enforcement actions to be executed, limiting lines of questioning for witnesses, and misleading investigators on charging authority, delaying any actions months before elections to ensure the investigation did not go overt." He tells of one instance where a DOJ official tipped Biden off about a search warrant on Biden's storage unit that would be served the next day. It was "AUSA Wolf and DOJ Tax Mark Daly who called Hunter Biden's counsel and told them about the storage location and the request for records," according to the testimony from Whistleblower Two.

For those who believe Hunter Biden never discussed his business dealings with his father, who was Vice President then, Shapley testified he saw WhatsApp messages "from Hunter Biden to Henry Zhao" where Hunter Biden indicated he was sitting next to his father as he wrote the message. It was communications like these that, according to Shapley, "made it clear we needed to search the guest house at the Bidens' Delaware residence" where Hunter Biden lived temporarily.

These foreign business dealings almost certainly indicate FARA and national security violations. The IRS group was awaiting warrants, including one for the emails between Blue Star Strategies (BSS), the Bidens, and Burisma. BSS is a PR business in D.C. allegedly connected to the Clinton administration. Two former Clinton administration officials run the company. Hunter Biden may have been on the Board of BSS in 2015, although it has never been confirmed.

Shipwrecked Crew makes some notable connections in his latest substack about the importance of the never fulfilled warrants. He writes:

It is confirmed in paperwork and email records that HB was the go-between with BSS and Burisma when BSS was hired to do PR work to rehab the image of the Burisma owner, who was under investigation in for corruption in Ukraine and the UK. A corporate official of Burisma communicated with Hunter about "deliverables" — what Burisma was going to get from the contract with BSS that involved a monthly retainer — $30,000 if my recollection is correct.

The deal between BSS and Burisma was signed in Nov. 2015. The first week of Dec. 2015, BSS — a private PR firm — was invited to participate in a White House teleconference planning the agenda for …. Joe Biden's upcoming visit to Ukraine. That is the infamous visit where Joe Biden later bragged about having threatened to block foreign aid to Ukraine unless the prosecutor investigating the Burisma owner was fired. Exactly the kind of "deliverable" that Burisma was hoping it would receive as a result of its contract with BSS — and Hunter Biden's fingerprints weren't on it.

Shipwrecked Crew then explains that the IRS team sought but was denied a warrant to "get emails of BSS" through "OEO." OEO is the Office of Enforcement Operations, which "must approve all Title III wiretap applications before they are submitted to a judge." It is a complex and laborious process, equal to the procedures required to acquire a FISA. While the IRS was not seeking wiretaps, it may have been seeking access to "unread email communications less than 180 days old," according to Shipwrecked Crew.

Many of those emails would also be "real-time" emails, meaning they would be "would be instructed by the Court Order to send copies of emails communications to the IRS investigators at the same time the emails were sent to or from BSS email accounts." That means the IRS might have had a window into Hunter Biden's ongoing activities.

Moreover, Shipwrecked Crew explains Shapley referenced stalling by the OEO as "a problem for the ongoing FARA aspect of the investigation." This may mean that HB and "likely BSS were under investigation for being an unregistered agent of a foreign power," a claim that was never corroborated because of the failure to obtain the warrants.

Whistleblower Number Two

Whistleblower Two (WB2) is unnamed in his testimony. He states he diligently worked on the case for "5 years of [his] life" as a special agent with the IRS Criminal Investigation. He has been an IRS agent since 2010 and a "career government employee." He stated he made "multiple attempts at blowing the whistle internally," after which he was "essentially intimidated and retaliated against" for sending internal emails to the IRS Commissioner. He said he became "terrified" because he knew going public would "risk his career and his reputation."

WB2 and his entire team were removed in a retaliatory manner from the case after the April testimony from IRS Commissioner Werfel, the one who said he would never retaliate. Sadly, WB2 stated at one point that the "investigative process is 99.9 percent done, and we were in the process of bringing the case to indictment" when he was removed from his post. According to WB2, they had planned to "move forward with 2014, 2015, 2016, 2017, 2018, and 2019. And it would be felony counts related to 2014 and 2018."

WB2 shared information from public records concerning Hunter Biden's alleged addictive habits and financial dealings. These dealings left "his family with no funds to pay legitimate bills." Hunter had shocking levels of financial debt with "maxed out credit card debt, double mortgages on both real properties they own, and a tax debt of at least $300,000." Hunter was also "living lavishly through his corporate bank account."

Hunter's Dealings/WB Two

WB2 seems significantly burdened by the fact that the Biden family was treated so differently about tax-related charges. He says he was questioned repeatedly by colleagues about why he would want to question the way the case was being handled. WB2 says he felt he should do "the right thing for the right reason" and "it shouldn't matter the name of the person" involved. "It should be the merit of the evidence, the allegation, and the clear understanding of why we are opening that investigation," he added.

Instead, WB2 shares he was told he "would get into a lot of hot water if we interview the President's grandchildren," a statement he attributed to AUSA Wolf. He describes having been discouraged from trying to find or talking to key people in the case, including Hunter Biden's "employees that were also prostitutes" who would clean his hotel room for him. WB2 confirms Shapley's testimony that the team was repeatedly thwarted from "going overt" so they could engage more deeply with other agencies on the case.

WB2 states that because the case "was constantly hamstrung, limited, and marginalized by DOJ officials as well as other U.S. Attorneys," he felt a special counsel "would have cut through the toughest problems that continue[s] to make problems for this case." He also suggested Congress consider assigning a special counsel for "all related and spin-off investigations that have come forward from" his team's investigation. In an email WB2 sent to his superiors after he was removed, he laments about the "human impact to the decisions being made that no one in the government seems to care about or understand."

And yet, he says he was "ultimately removed for always trying to do the right thing."

The response to his heartfelt email from the assistant special agent in charge, Lola Watson, was cold and procedural.

Reply from Lola Watson to WB2

What Should Happen Now?

While these documents exhibit uncommon transparency and candor from the Ways and Means Committee, the question remains whether Hunter or his father will ever suffer the consequences of their alleged foreign dealings. There is much more Congress can do to expose the Bidens, and state attorneys general can prosecute at a more local level. Phone records can be subpoenaed. People like Kash Patel and Garrett Ziegler, who know the landscape, could be brought in to direct an investigation.

Kash Patel said it best on Bannon's Tuesday morning War Room segment of our nation's leaders and attorneys, "They are intentionally looking to do other things, and I don't know what those other things are." Patel believes "State AGs should open investigations and impanel grand juries to prosecute Hunter Biden in every state he committed one of these crimes."

"We have Republican state attorneys general in several of the states where these crimes were committed, like Missouri and Arkansas. Then you get down to the next level below them, the district attorneys. In your county, you can bring that prosecution. It doesn't have to be the whole thing, just a piece of it. But everybody's gone lazy."

"Republicans have not been hard enough on the elected officials, Patel added. The Democrats have the gall to do it to the former president of the United States, and we can't do it to Hunter Biden?!" 

Patel also stated that Congress should impeach Garland and Wray for "lying under oath and to the United States public and destroying our system of justice." He says impeachment should not be political, adding that impeaching Joe Biden "gets us nowhere." Rather, he suggests

"If we can show the attorney general and the FBI director colluded and lied and buried a political investigation to benefit their current commander in chief, that is the very definition of election rigging, and it will be on the world stage. Every media outlet in the world has to cover the impeachments, the witnesses, the testimony, and the documents that are produced."

"That is what Colmer and Jordan and Congress should be focusing on right now, sending out either of those subpoenas or bringing up articles of impeachment ASAP. No letters, no phone calls. Stop with the text messages. Get off mainstream media and go do the job that we need you to do. Because this executive branch will not expose its own corruption. They will continue to cover it up."

Speaker McCarthy announced his intention to launch an impeachment inquiry into AG Merrick Garland for his alleged role in suppressing the Hunter Biden investigation. For an excellent summary of some of the details of the alleged Biden family corruption, see this 30-minute video by Wolves and Finance provided below:

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