Attorneys representing Hunter Biden have raised concerns about potential legal consequences for an Internal Revenue Service (IRS) whistleblower who exposed details about an investigation overseen by the whistleblower and allegedly obstructed by officials within Biden’s DOJ.
In a letter sent to Rep. Jason Smith (R-MO), the chairman of the House Ways and Means Committee, Hunter Biden’s attorney, Abbe Lowell, accused the Republican congressman of permitting the illegal disclosure of confidential source material by IRS whistleblower Gary Shapley.
“Mr. Shapley may be reaping the ‘reward’ from the cover you have given him, considering the penalties for agents illegally leaking this type of information,” Lowell wrote. He added that Shapley is a “disgruntled” employee attempting to “evade his own misconduct” — a reference to leaks to the media about the DOJ’s investigation into his client.
Last week, Representative Smith made public the transcripts of testimonies provided by both Gary Shapley, an IRS whistleblower, and another whistleblower. These testimonies allege preferential treatment granted to Hunter Biden in a case where he pleaded guilty to two misdemeanor counts of tax fraud and one felony count of firearm possession while using a controlled substance.
In response to these revelations, Hunter Biden’s attorney, Abbe Lowell, referred to WhatsApp messages that were released during the House’s investigation. Lowell dismissed these messages as “complete fakes,” without disputing the accuracy of statements made by Hunter Biden within them. These messages imply the involvement of Joe Biden in some of the business transactions that were under investigation by the IRS.
Axios correspondent Alex Thompson provided insight into the letter written by Hunter Biden’s lawyer, stating:
In a later section of the letter, Lowell implies that Gary Shapley and the other whistleblower were not sufficiently informed about the potential consequences of providing misleading information to federal investigators, which could lead to imprisonment. However, transcripts released by the House indicate that both IRS agents were indeed aware of the serious nature and legal implications of providing false testimony under oath.
Critics of Hunter Biden’s plea deal are urging a judge to invalidate the agreement, citing evidence that U.S. Attorney General Merrick Garland did not provide support for prosecuting Hunter Biden in New Jersey and Los Angeles. In both districts, liberal U.S. attorneys declined to pursue charges against him. By failing to grant Delaware U.S. Attorney David Weiss special counsel powers, Garland allegedly impeded Weiss’s authority to hold Hunter Biden responsible for tax-related offenses. The IRS whistleblower, Shapley, alleges that he overheard Weiss stating that he would not be the final decision-maker regarding whether to pursue legal action against Hunter Biden.
