Whistleblower in Hunter Biden tax probe exposes identity and accuses IRS of stalling investigation.

IRS Whistleblower Reveals Mishandling of Hunter Biden Investigation

An insider at the Internal Revenue Service (IRS) has revealed himself by name for the first time after filing an anonymous whistleblower disclosure about the agency’s handling of an alleged investigation into President Joe Biden’s son, Hunter Biden.

Attorney Mark D. Lytle of Nixon Peabody LLP revealed the whistleblower complaint in an April 19 letter (pdf) to members of Congress. Since then, Lytle and the whistleblower advocacy group Empower Oversight have alleged retaliation against the then-unnamed IRS agent.

In an interview with CBS News that aired on Wednesday night, the IRS whistleblower revealed himself as Gary Shapley, a 14-year veteran of the agency.

Shapley, who identified himself as an IRS supervisory special agent, told CBS News that he was assigned to the investigation in January of 2020. In the latest CBS interview, Shapley said he could not specifically identify the subject of the investigation due to tax secrecy laws.

Neither Shapley nor his legal representatives have directly named Hunter Biden as the subject of what they’ve called an “ongoing and sensitive investigation of a high-profile, controversial subject.” However, Empower Oversight has retweeted a CBS News report that named the president’s son as the subject of the investigation.

In December of 2020, Hunter Biden did confirm that the U.S. Attorney’s office in Delaware had been investigating his taxes.

“First of all, my son has done nothing wrong,” the president said in an interview earlier this month. “I trust him. I have faith in him.”

Investigation ‘Slow-Walked’

Shapley has claimed that the investigation was “slow-walked” and that there were “deviations” from the normal process that seemed to benefit the subject. In his own comments to CBS News, Shapley said, “When I took control of this particular investigation, I immediately saw deviations from the normal process. It was way outside the norm of what I’ve experienced in the past.”

In March, U.S. Attorney General Merrick Garland told the Senate Judiciary Committee that the U.S. Attorney in Delaware had full discretion in pursuing the Hunter Biden tax investigation and was “not restricted in his investigation in any way.” Shapley, however, has claimed that, in his investigation, “there were multiple steps that were slow-walked—were just completely not done—at the direction of the Department of Justice.”

Shapley said he had never experienced “deviations” from the investigative process like those he has seen in this case.

“And each and every time it seemed to always benefit the subject,” he said.

Shapley said he ultimately decided to file a whistleblower complaint after an October 2022 meeting with federal prosecutors.

“It was my red-line meeting.”

The IRS agent has admitted he is a registered Republican and that the groups supporting his allegations have past ties to the Republican party, but he said his decision to come forward was not motivated by politics.

“I don’t want to do any of this. I took an oath of office and when I saw the egregiousness of some of these things, it no longer became a choice for me,” he told CBS News. “It’s not something that I want to do. It’s something I feel like I have to do.”

Retaliation Allegations

Since revealing himself, Shapley and his legal team have alleged retaliation against him by the IRS. This has raised concerns about the protection of whistleblowers and the need for greater transparency in government investigations.

Key Takeaways:

  • An IRS whistleblower has revealed himself as Gary Shapley, a 14-year veteran of the agency, and alleged mishandling of an investigation into Hunter Biden’s taxes.
  • Shapley has claimed that the investigation was “slow-walked” and that there were “deviations” from the normal process that seemed to benefit the subject.
  • Shapley’s allegations have raised concerns about the protection of whistleblowers and the need for greater transparency in government investigations.

Whistleblowers like Shapley play a crucial role in holding those in power accountable and ensuring that justice is served.



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