Hunter Biden Whistleblowers Claim ‘Complete Vindication’ After Bombshell Indictment 

Biden case ‘would have died a quiet death’ without whistleblowers, attorney says

Hunter Biden (Mike Segar/Reuters)
December 8, 2023

The IRS investigators who blew the whistle on Hunter Biden’s business dealings are claiming "complete vindication" after the embattled first son’s indictment on felony tax evasion charges.

The bombshell indictment is largely consistent with details brought to light by Gary Shapley and Joseph Ziegler, IRS investigators who worked on the Biden probe. Shapley and Ziegler provided Congress with records showing Biden evaded millions of dollars in taxes on his foreign business income and took deductions for personal expenses.

According to the indictment, Biden failed to pay $1.4 million in taxes from 2016 to 2019 and instead spent millions of dollars "on drugs, escorts and girlfriends, luxury hotels and rental properties, exotic cars, clothing, and other items of a personal nature."

"In short, everything but his taxes," the indictment says.

Biden allegedly deducted personal expenses from his taxes, including a $10,000 payment in 2018 to a Los Angeles sex club. He deducted $683,212 in payments to "various women" and $188,960 for "adult entertainment" from 2016 to 2019, according to the indictment. That information matches what Shapley and Ziegler told Congress in May.

Shapley, Ziegler, and their attorney say the 56-page indictment validates both the IRS investigation and their decision to blow the whistle.

The indictment is a "complete vindication" of the probe, Shapley and Ziegler said in a statement.

"Eight months ago we did something ordinary people don’t do: we risked our careers and reputations to bring the truth out of the shadows and into the light," the pair said. "We were moved solely by our consciences, yet faced continual attacks."

Their attorney, Tristan Leavitt, said Biden would not be facing felony tax changes if they had not revealed details of the probe.

"I​​f the whistleblowers hadn’t come forward, this *clearly strong* case would have died a quiet death," said Leavitt, the president of Empower Oversight.

Shapley and Ziegler have accused the Justice Department and Special Counsel David Weiss of pulling punches in the investigation. The whistleblowers told Congress that prosecutors initially supported filing felony tax charges against Biden. Weiss, the U.S. attorney in Delaware, planned to close his investigation into Biden earlier this year without any charges, the New York Times reported. But Weiss soon changed course after Shapley went public with details of the Biden probe. He indicted Biden in June on misdemeanor tax charges and a felony gun charge.

By coming forward, Shapley and Ziegler have landed in the crosshairs of Biden allies. Abbe Lowell, an attorney for Hunter Biden, referred to them as "disgruntled employees" and reportedly urged Attorney General Merrick Garland to investigate Shapley for making what he claims are illegal disclosures of Biden’s tax information.

The indictment still leaves other allegations from the whistleblowers unsettled. Biden has not been charged with anything directly related to his foreign business activities. Republicans have said Biden should be charged with violating foreign lobbying laws over his failure to register as a lobbyist for his work in Ukraine and China.

President Joe Biden is also not implicated in the indictment, though he has faced intense scrutiny for falsely claiming to have no knowledge of his son’s business dealings. The president said this week he has never met Hunter Biden’s foreign business partners, a claim the Washington Free Beacon awarded "Five Clintons."