Rep. Jason T. Smith, U.S. Representative for Missouri's 8th District | Congressman Jason Smith Official U.S. House headshot
Rep. Jason T. Smith, U.S. Representative for Missouri's 8th District | Congressman Jason Smith Official U.S. House headshot
The U.S. Office of Special Counsel (OSC) has revealed that the Internal Revenue Service (IRS) retaliated against two whistleblowers, IRS Supervisory Special Agent Gary Shapley and IRS Special Agent Joseph Ziegler. These actions were allegedly in response to disclosures made by the agents regarding the Hunter Biden investigation, according to findings released by the OSC.
The whistleblowers had informed the Ways and Means Committee about alleged misconduct involving a preferential treatment system benefiting members of the Biden family. This disclosure came after they were removed from an investigation concerning Hunter Biden's tax matters.
Ways and Means Chairman Jason Smith expressed concern over these developments. He stated, "The IRS illegally punished two decorated investigators, Mr. Shapley and Mr. Ziegler, for doing their duty and stepping forward with evidence of corruption in the federal government, merely because their efforts implicated President Biden."
Smith further criticized former IRS Commissioner Danny Werfel’s assurances given in April 2023 that no retaliation would occur against whistleblowers: “This directly contradicts then-IRS Commissioner Danny Werfel’s sworn assurances... that there would be no retaliation.”
The OSC's findings indicated illegal gag orders were issued against Shapley and Ziegler, which led to their removal from ongoing investigations. Smith emphasized that these revelations pose questions about potential corruption within the IRS leadership.
"This new confirmation raises major questions about how deep this corruption goes," said Smith. "Anyone who was involved in this retaliation must face questioning."
Background information reveals that both agents had previously testified before Congress regarding obstructions they faced during their investigation into Hunter Biden's taxes. Despite reassurances from former Commissioner Werfel about protecting whistleblower rights, subsequent actions suggested otherwise.
In May 2023, Acting Commissioner Douglas O’Donnell communicated concerns related to misconduct reporting but did not adequately inform employees of their rights to make protected disclosures to Congress.
Further actions included a July 2023 letter from Chairman Smith and other lawmakers requesting an OSC investigation into these retaliations and calling for disciplinary measures against those responsible.
In October 2024, Shapley received notice of demotion or resignation shortly after media coverage of his case emerged. By December 2024, the OSC confirmed improper conduct by issuing illegal gag orders as reprisal against both agents for their disclosures.