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Second IRS whistleblower identified at House hearing on Hunter Biden investigation

IRS Supervisory Special Agent Gary Shapley (L) and IRS Special Agent Joe Ziegler are sworn-in Wednesday during a House Committee on Oversight and Accountability hearing about alleged misconduct by the Biden administration at the U.S. Capitol in Washington D.C. Photo by Bonnie Cash/UPI
IRS Supervisory Special Agent Gary Shapley (L) and IRS Special Agent Joe Ziegler are sworn-in Wednesday during a House Committee on Oversight and Accountability hearing about alleged misconduct by the Biden administration at the U.S. Capitol in Washington D.C. Photo by Bonnie Cash/UPI

July 19 (UPI) -- The House Oversight Committee heard from two IRS whistleblowers Wednesday, who claim the federal tax investigation into Hunter Biden warranted more serious criminal charges than the two tax misdemeanors the president's son is expected to plead guilty to next week.

Special Agent Joseph Ziegler, a 13-year veteran of the IRS who before Wednesday was referred to as "Whistleblower X," revealed his identity at the start of the six-hour hearing on Capitol Hill and explained his role in the federal investigation into President Joe Biden's son.

"I'm a Democrat. In the last presidential election, I actually did not vote. I thought it would be irresponsible of me to do so because I didn't want to show bias," Ziegler said.

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"My aim is to address systemic problems that have allowed misconduct to flourish. It is not a call for blame but a call for accountability and reform," Ziegler added in his opening statement. "The American people deserve to know the truth no matter how uncomfortable or inconvenient it may be for either political party,"

Ziegler, who was joined by his supervisor Gary Shapley, testified about his frustration over how U.S. Attorney for Delaware David Weiss and other prosecutors slowed the five-year investigation and showed preferential treatment for Biden.

IRS Special Agent Joe Ziegler reveals his identity during a House Committee on Oversight and Accountability hearing and testifies "we're not treating all taxpayers the same." Photo by Bonnie Cash/UPI
IRS Special Agent Joe Ziegler reveals his identity during a House Committee on Oversight and Accountability hearing and testifies "we're not treating all taxpayers the same." Photo by Bonnie Cash/UPI

"It appeared to me, based on what I experienced, that the U.S. attorney in Delaware in our investigation was constantly hamstrung, limited and marginalized by DOJ officials as well as other U.S. attorneys," Ziegler testified.

Ziegler and Shapley testified that Justice Department officials repeatedly stopped them from looking into President Biden after finding evidence that could link him or other family members to Hunter Biden's finances.

IRS Supervisory Special Agent Gary Shapley testifies during a House Committee on Oversight and Accountability hearing that his team was blocked from pursuing leads related to the president. Photo by Bonnie Cash/UPI
IRS Supervisory Special Agent Gary Shapley testifies during a House Committee on Oversight and Accountability hearing that his team was blocked from pursuing leads related to the president. Photo by Bonnie Cash/UPI

"When the subject's father is somehow related to the finances of the subject, in the normal course of any investigation, we would have to get that information, to properly vet the financial flows of money and determine what we end up charging," Shapley said.

Shapley said his team was blocked from pursuing any leads related to the president.

IRS Special Agent Joe Ziegler (R) and IRS Supervisory Special Agent Gary Shapley testify during a House Committee on Oversight and Accountability hearing about alleged misconduct during a federal investigation into Hunter Biden at the U.S. Capitol in Washington D.C. Photo by Bonnie Cash/UPI
IRS Special Agent Joe Ziegler (R) and IRS Supervisory Special Agent Gary Shapley testify during a House Committee on Oversight and Accountability hearing about alleged misconduct during a federal investigation into Hunter Biden at the U.S. Capitol in Washington D.C. Photo by Bonnie Cash/UPI

"At the end of the day, it's a matter of are we treating everyone the same? Are we treating all taxpayers the same?" Ziegler said. "And in this case, no, I don't think so."

Both the Justice Department and the White House have denied Ziegler and Shapley's claims that there was political interference in the Hunter Biden investigation.

Del. Eleanor Holmes Norton, D-D.C., questions witnesses during a House Committee on Oversight and Accountability hearing as two IRS whistleblowers testify about alleged misconduct by the Justice Department in its investigation into Hunter Biden. Photo by Bonnie Cash/UPI
Del. Eleanor Holmes Norton, D-D.C., questions witnesses during a House Committee on Oversight and Accountability hearing as two IRS whistleblowers testify about alleged misconduct by the Justice Department in its investigation into Hunter Biden. Photo by Bonnie Cash/UPI

And Democrats pointed out during the hearing that the investigation into Hunter Biden started under former President Donald Trump with a Trump-appointed attorney and that any disagreements between investigators and prosecutors were "common."

"While our witnesses here today may disagree with the U.S. attorney's decisions, it is undeniable that Hunter Biden was subject to a thorough and rigorous investigation," said Del. Eleanor Holmes Norton, D-D.C.

Rep. Marjorie Taylor Greene, R-Ga., uses a poster to illustrate allegations about Hunter Biden during a House Committee on Oversight and Accountability hearing at the U.S. Capitol in Washington, D.C. Photo by Bonnie Cash/UPI
Rep. Marjorie Taylor Greene, R-Ga., uses a poster to illustrate allegations about Hunter Biden during a House Committee on Oversight and Accountability hearing at the U.S. Capitol in Washington, D.C. Photo by Bonnie Cash/UPI

During the hearing, Rep. Marjorie Taylor Greene, R-Ga., presented sexually graphic and censored photos of Hunter Biden, who has admitted to his struggles with addiction, saying, "Before we begin, I would like to let the committee and everyone watching at home that parental discretion is advised."

While Democrats -- including Rep. Alexandria Ocasio-Cortez, D-N.Y., -- blasted Greene's use of the photos, committee member Rep. Andy Biggs, R-Ariz., argued they were warranted.

Rep. Alexandria Ocasio-Cortez, D-N.Y., questions witnesses Wednesday during a House Committee on Oversight and Accountability hearing into the federal investigation of Hunter Biden at the U.S. Capitol in Washington D.C. Photo by Bonnie Cash/UPI
Rep. Alexandria Ocasio-Cortez, D-N.Y., questions witnesses Wednesday during a House Committee on Oversight and Accountability hearing into the federal investigation of Hunter Biden at the U.S. Capitol in Washington D.C. Photo by Bonnie Cash/UPI

"Is there any way to even talk about this without talking about him paying for prostitution and claiming them as some kind of tax deduction?" Biggs claimed.