Two IRS whistleblowers allege sweeping misconduct, including interference
in the Hunter Biden tax investigation, according to the GOP House Ways and
Means Committee chairman and newly released transcripts of congressional
interviews with the whistleblowers.

Whistleblower #1 transcript
https://www.scribd.com/document/654839915/Whistleblower-1-Transcript-
Redacted#fullscreen=1

Whistleblower #2 transcript
https://www.scribd.com/document/654840551/Whistleblower-2-Transcript-
Redacted#fullscreen=1

Earlier this week, Biden agreed to enter guilty pleas for two misdemeanor
tax charges that related to his failure to pay tax on more than $3 million
in income. As part of the deal with Delaware U.S Attorney David Weiss �
who was appointed by then-President Donald Trump and was kept in the
position by the current administration to continue the probe � Biden will
avoid full prosecution on a separate gun possession charge. A Delaware
judge must approve the agreement at a hearing currently set for July 26.

IRS whistleblower Gary Shapley, who recently spoke exclusively with CBS's
Jim Axelrod, told Congressional investigators the IRS findings supported
more severe penalties.

"This recommended felony tax evasion charges, that's 7201, is tax evasion,
and 7206(1) is a false tax return, also a felony, for the tax years 2014,
2018, and 2019. And for Title 26 7203, which is a failure to file or pay,
that is a misdemeanor charge for '15, '16, '17, '18, and '19," Shapley
said.

"The testimony we have just released details a lack of U.S. attorney
independence, recurring unjustified delays, unusual actions outside the
normal course of any investigation," Chairman Jason Smith told reporters.

"Testimony shows that U.S. Attorney of Delaware David Weiss tried to bring
charges in the District of Columbia around March of 2022 and was denied,"
Smith asserted. "Weiss sought special counsel status from the [Justice
Department] in the spring of 2022 and was once again denied. Weiss sought
to bring charges in the Central District of California in the fall of 2022
and had that request denied in January of 2023."

A spokesperson for Weiss declined to comment, but earlier this month, in a
letter to Rep. Jim Jordan, the GOP chairman of the Judiciary Committee,
Weiss wrote, "I have been granted ultimate authority over this matter,
including responsibility for deciding where, when, and whether to file
charges."

"Throughout my tenure as U.S. Attorney my decisions have been made � and
with respect to the matter must be made � without reference to political
considerations," Weiss said.

In a statement issued Thursday, the Justice Department said, "As both the
Attorney General and U.S. Attorney David Weiss have said, U.S. Attorney
Weiss has full authority over this matter, including responsibility for
deciding where, when, and whether to file charges as he deems appropriate.
He needs no further approval to do so."

"Two interviews do not make an investigation when more than 50 employees
were named, especially when you consider that one recanted key elements of
his testimony earlier this week," House Ways and Means Committee Ranking
Democrat Richard Neal wrote after the release of the interview
transcripts, "It's all premature, and the rush shows how pretextual this
is in this stunning abuse of power."

This week, after Biden's plea deal was announced, Attorney General Merrick
Garland said Justice Department leadership had no role in the charging
decision. "As I said from the moment of my appointment as attorney
general, I would leave this matter in the hands of the United States
Attorney (David Weiss) who was appointed by the previous president (Donald
Trump.)"

Since gaining the majority in the House, Republican members of Congress
have focused their investigatory powers on Hunter Biden's business deals,
in some cases, as far back as when his father was vice president.

During the presidential campaign, Mr. Biden consistently maintained that
he was not involved in any of his son's business dealings and the White
House has continued to deny any connection exists.

Congressional Republicans have alleged that Hunter Biden and the
president's brother, James Biden were involved in a deal with Chinese
conglomerate CEFC China Energy in August 2017. And in particular, GOP
lawmakers are interested in an email that became public in 2020, when
Republicans obtained information from a laptop alleged to have belonged to
Hunter Biden.

The message, which bore the subject line "Expectations," outlines a
"provisional agreement" for "equity" in a deal with a Chinese energy
company.

Two of Hunter Biden's former business partners, including Tony Bobulinski,
who received the message, told CBS News that a line in the email, "10 held
by H for the big guy?" is shorthand for 10% held by Hunter Biden for his
father.

According to the now-public transcripts of the interview with the
committee, Shapley told congressional investigators that interest in
references to "dad" and "the big guy" was blocked by a senior prosecutor
working for Weiss.

When the email became public in 2020, the author, James Gilliar, told the
Wall Street Journal that Joe Biden was not involved. Gilliar did not
respond to CBS News' questions.

Hunter Biden's team did not respond to a request for comment from CBS
News. One of his lawyers, Christopher Clark, has in the past denied that
Biden ever gave his consent "to access his computer data or share it with
others," alleging "there have been multiple attempts to hack, infect,
distort, and peddle misinformation regarding Mr. Biden's devices and
data."

In his congressional interview, Shapley also alleged that there was a
recovered WhatsAPP message from Hunter Biden dated July 30, 2017 that was
addressed to a Chinese businessman with whom he was involved at the time
about an outstanding payment.

"I am sitting here with my father..we would like to understand why the
commitment made has not been fulfilled," Hunter Biden allegedly wrote,
according to the transcript. He added, "I would like to resolve this now
before it gets out of hand" and "now means tonight."

In a statement, Shapley said of the now public transcript, "I believe
Republicans and Democrats in the House and Senate should come together to
examine these facts by interviewing other witnesses and reviewing
documents to fully understand what happened during this five-year long
investigation. I fulfilled my oath of office by participating in this
process, following the rules, and telling the truth to the best of my
ability�despite the risks."

The White House referred CBS News to an earlier statement to reiterate
only that President Biden has not been involved in the investigation into
his son. "President Biden has made clear that this matter would be handled
independently by the Justice Department, under the leadership of a U.S.
Attorney appointed by former President Trump, free from any political
interference by the White House," the statement said. "He has upheld that
commitment."

CBS News asked Hunter Biden's legal team for comment and there was no
immediate response.

https://www.cbsnews.com/news/whistleblowers-hunter-biden-tax-
investigation-new-transcripts/