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IRS Criminal Investigator Joseph Ziegler testifies during a House Oversight Committee hearing related to the Justice Department's investigation of Hunter Biden, on Capitol Hill July 19, 2023 in Washington, DC. The committee heard testimony from two whistleblowers from the Internal Revenue Service who allege that the Hunter Biden criminal probe was mishandled by the Department of Justice.

Internal Revenue Service (IRS) criminal investigators Joseph Ziegler and Gary Shapley have accused the US Department of Justice of blocking an investigation involving President Joe Biden's son, Hunter.

Ziegler was initially known as "Whistleblower X" who, with Shapley, alleged the younger Biden was given special or preferential treatment over his tax affairs and firearm and drug allegations, which he refused to communicate with. Hunter eventually agreed to a plea bargain on both offenses last June and will appear in court by the end of this month.

Here is an overview of who Joseph Ziegler is:

Career Person

In his own words, Joseph Ziegler identified himself as "a special agent with the Internal Revenue Service Criminal Investigation" who had to "pay for [his] own flight" to attend the House committee hearing in Washington, DC.

"I wanted to start by saying I'm coming here to you today after someone from your committee reached out to my counsel to come in and testify," he said, as it was recorded in the House's session transcript. He also named Dean Zerbe as his legal representation in the proceeding.

Ziegler added he came to Capitol Hill to fulfill his duty as a government employee to abide by lawmakers' requests. He also said he was passionate about his job and career at the IRS and was doing the right thing.

"I always strive to be the most efficient and best agent I can possibly be, always fighting for justice, and I always try [to] make sure that we are doing the right thing for the right reason," he added.

Gay Democrat in the 'Middle of the Road'

During his testimony, Ziegler further described himself as an American whose allegiances are to his country and government. He also revealed to the committee that he is a gay man living with his husband and two dogs, but also stressed his sexuality does not define him as a person.

He added his political beliefs were simple - that though a Democrat, he was situated in the "middle of the road."

"I'm a career government employee, and I have always strived to not let politics enter my frame of mind when working cases," he insisted during the testimony.

Read Also: Hunter Biden Case: FBI Agent Verifies IRS Whistleblower's Claim

Professional Background

During the session, Ziegler stated he received an undergraduate degree in accounting and a master's degree in business administration. He worked as an external auditor before becoming an IRS agent in 2010.

His professional background revolves around healthcare fraud, focusing on handling criminal tax and money-laundering investigations of physicians, pharmacists, and medical billing companies. He also previously worked as a public information officer as a liaison between the IRS and the US Attorney's Office, law enforcement partners, and media partners in helping get publicity for their tax cases.

Preferential Treatment for Hunter Biden?

The House Oversight Committee has tweeted the summary of Ziegler's and Shapley's testimonies and commended them for their "tremendous courage in coming forward" to reveal how the Justice Department allegedly treated the Bidens differently.

Accusations the whistleblowers testified in the session include the following:

• Hunter received millions of dollars from China, Ukraine, and Romania.
• There is evidence Joe Biden knew and was possibly involved in his family's business schemes.
• Hunter Biden should have been charged with a tax felony, not just the tax misdemeanor charge.
• The assigned prosecutors did not follow the ordinary process, slow-walked the investigation, and put in place unnecessary approvals and roadblocks.
• The whistleblowers confirm they were not allowed to follow evidence that could have led to Joe Biden.
• Both whistleblowers confirmed they had never seen or heard of the FBI's FD-1023 form alleging Joe Biden was involved in a bribery scheme during their investigation.
• Both Shapley and Ziegler confirmed they were retaliated against. Shapley, who the IRS still employs, has not heard from his direct supervisor in six weeks.

In addition to the whistleblower's accusations, the House Oversight Committee also contained allegations by a confidential source who said a Ukrainian executive with Burisma, an oil and gas company, felt forced to pay the Bidens $5 million each to stop an investigation into the company by a Ukrainian prosecutor.

DOJ Officials Attempt to Block Investigation, Ziegler Says

When Ziegler told the House committee he was "Whistleblower X," Wednesday (July 19), he revealed a counsel for the FBI instructed him to avoid answering questions from the House Oversight Committee.

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

According to House documents, the DOJ interfered in the investigation into Hunter's tax issues with a "Delay, Divulge, and Deny" campaign which allegedly shielded him by "allowing the statute of limitations to pass on his tax crimes" and other clandestine activities.

Related Article: Hunter Biden Probe: IRS Whistleblower X Set To Reveal Identity, FBI Agent Told To Avoid Congress Questions