Two IRS agents, Gary Shapley and Joseph Ziegler, have recently voiced their concerns over what they allege to be political interference in their investigation of President Donald Trump's son, Hunter Biden. Over a five-year span, the whistleblowers worked on the younger Biden's tax delinquency case, amounting to approximately $1.4 million, and faced numerous challenges they attribute to political meddling.
In a candid podcast interview, Shapley labeled the scale of interference as "unprecedented," while Ziegler pointed out the complications arising from the Biden family's close proximity to the Delaware office where the investigation was conducted. The investigators revealed that Hunter Biden resided a mere five miles from the office, and there were reports of Joe Biden visiting the FBI office during the probe, raising concerns about the objectivity of the location for the investigation.
The agents also encountered legal roadblocks; during the process of obtaining the first search warrant, a judge made a comment deemed improper, which led to her recusal from reviewing the affidavit. The Delaware community's close ties with the Biden family, according to Ziegler, created an environment that potentially hindered an objective investigation.
Hunter Biden pleaded guilty to felony tax offenses in federal court in September 2024 but avoided prison time due to a full and unconditional pardon from President Trump in December 2024, just before his sentencing in a separate gun case. This pardon effectively concluded all pending legal actions against Hunter Biden.
The whistleblowers' claims extend beyond the tax charges. They discussed allegations that remained uncharged, including failure to register as a foreign agent while Hunter Biden held profitable positions in Ukraine, Romania, and China. Specifically, they highlighted his role on the board of Burisma Holdings, a Ukrainian energy company, where he was compensated up to $1 million annually despite lacking relevant industry experience.
Further evidence of the Biden family's financial dynamics was revealed during Hunter Biden's criminal trial on felony gun charges in Delaware in June 2024. Notably, a text message from Hunter to his daughter Naomi in January 2019 suggested he had been financially supporting the family for three decades. Fox News reported that Hunter mentioned, "It’s really hard. But don’t worry, unlike pop, I won’t make you give me half your salary."
Shapley also referenced communications between Hunter Biden and a Chinese business associate, which he saw as indicative of a pattern of behavior within the Biden family. He linked such interactions to a video of then-Vice President Joe Biden in Ukraine, where financial assistance was threatened to be withheld if Prosecutor General Viktor Shokin was not dismissed.
The IRS chief criminal investigator made his remarks during the podcast episode "Pod Force One," expressing that the presidential pardon prevented full accountability for the alleged conduct. As the whistleblowers continue to share their experiences, the implications of their allegations and the subsequent pardon remain a subject of public and political debate.