On Wednesday, an unidentified IRS criminal investigator will testify before the House Oversight Committee, divulging his identity for the first time after alleging that the Hunter Biden investigation was politicized.

Committee Chairman James Comer (R-KY) stated that "Whistleblower X" and veteran IRS Supervisory Special Agent Gary Shapley will attend the public hearing.

IRS Whistleblowers to Testify to Congress

Oversight Committee member Rep. Russell Fry (R-SC) told the Washington Examiner, "I'm looking forward to Mr. X's testimony and the light he will shed on the American people."

In May, the unidentified agent and Shapley testified to the House Ways and Means Committee that US Attorney David Weiss of Delaware was prevented from charging President Joe Biden's son in a criminal tax investigation in California and Washington, DC.

In addition, Weiss reportedly stated in a meeting last year that he was not the official who decided whether or not charges would be filed. In May 2023, the two agents and the rest of their team were terminated from the investigation after years of coordinating with the Department of Justice on this case.

Their attorneys and congressional Republicans claim that their release from the investigation constitutes illegitimate whistleblower retaliation, as it occurred after they had expressed concerns about the investigation to Congress.

According to an affidavit by Shapley, the pair later detailed in formal closed-door testimony how they had witnessed "conflicts of interest, preferential treatment, deviations from normal investigative procedures, and conflicting information provided by Attorney General Merrick Garland to Congress" during the Hunter Biden investigation.

Comer stated that he does not anticipate discovering any new information during the hearing. Still, he intends to present the information his committee has unearthed regarding the Biden family's business dealings and "find out what the IRS whistleblowers believe."

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FBI Instructed Agent to Avoid Congress

Moreover, a counsel for the FBI instructed an agent who investigated Hunter Biden to avoid answering questions from the House Oversight Committee as news of the ongoing criminal investigations into the First Son continues to leak out.

The committee is investigating whether Biden, 53, received preferential treatment from officers who investigated his tax affairs and caught him misrepresenting about drug use on a firearms permit application.

Per Daily Mail, FBI Counsel Jason Jones sent a letter to the agent on Sunday, just hours before the agent was scheduled to testify before the committee. Jones stated that delaying responses would "provide the Department ample time to consider specific queries and potential accommodations that could satisfy the Committee's legitimate need for information while safeguarding Executive Branch confidentiality interests."

The FBI attorney characterized the investigation as "ongoing" and verified that Biden's legal team was informed before an interview scheduled for December 2020. He added that Congress wanted him to respond "specifically" to the allegations and defer.

The special agent, who worked in the FBI's Wilmington field office, stated in a transcribed interview with committee staff on Monday that the Biden transition team was informed the night before Hunter Biden's scheduled interview.

Democrats quickly disregarded the agent's assertion, stating disagreements between the FBI and DOJ regarding how to proceed with an investigation were commonplace.

Shapley and his colleague reported a pattern of slow-walking investigative steps and deferring enforcement actions in the months preceding Joe Biden's 2020 election victory. It is unclear whether the conflict they describe represents an internal disagreement over how to proceed with the investigation or a pattern of interference and favoritism.

Department policy has long cautioned prosecutors to exercise caution when prosecuting cases with potential political overtones during election season to avoid influencing the outcome of an election.

On Wednesday, Shapley is scheduled to testify before the House Oversight Committee. According to Shapley, Weiss claimed he was denied special counsel authority. Weiss refuted Shapley's claims, stating that he was given carte blanche to do as he pleased and never sought special counsel authority.

Related Article: Hunter Biden Case: FBI Agent Verifies IRS Whistleblower's Claim