IRS whistleblowers lash out at federal officials in fiery Hunter Biden hearing: 5 takeaways

Two whistleblowers provided Congress with their side of the story from the yearslong investigation into Hunter Biden, who has become a lightning rod for Republican allegations about a two-tiered justice system in the United States.

Speaking to leaders of three powerful House committees, who held a joint hearing Wednesday, Internal Revenue Service employees Greg Shapley and Joseph Ziegler − who was previously known as "whistleblower x" − alleged U.S. Justice Department officials slow walked the investigation into President Joe Biden's youngest son.

"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 (Justice Department) officials as well as other U.S. attorneys," Ziegler said.

This marks the first public testimony from the two IRS agents who were assigned to the case, which focused on tax and gun charges against Hunter Biden, who ultimately agreed to plead guilty to two misdemeanor counts of tax evasion and participate in a pretrial program in June.

Republican officials and other conservative activists have swarmed Hunter Biden for years, blasting the plea deal as a "slap on the wrist" and a sign of preferential treatment that an average American wouldn't get.

Shapley said the investigation's treatment was different from any other case during his 14-year stint with the agency.

"At every stage decisions were made that benefited the subject of this investigation," he said.

The Justice Department has denied both Ziegler and Shapley's claims.

Here are key moments from Wednesday's hearing.

Agent X revealed − and he's a Democrat

Ziegler, a 13-year IRS veteran, was the main IRS case agent on the case and supervised by Shapley. He had been anonymous until Wednesday's hearing.

During his opening statement, Ziegler emphasized that he is a gay man and a registered Democrat who has been accused of betraying his party. He compared testifying to the day he came out as a member of the LGBTQ community.

"I am an example to other LGBTQ people out there who are questioning doing the right thing at the potential costs to themselves and others," he said. "We should always do the right thing no matter how painful the process might be."

Whistleblowers target Hunter Biden's tax delinquency

Ziegler alleged David Weiss, the U.S. Attorney for Delaware, who was appointed by former President Donald Trump, previously agreed certain felony charges against Hunter Biden were warranted.

But he said other Justice Department officials believed no jury would convict him given given his drug addiction and the death of his brother, Beau Biden.

Hunter Biden improperly claimed business deductions for a range of personal expenses, Zeigler said, from his children's college tuition to stays for his drug dealer at a Hollywood hotel. In written testimony, he said he was denied a request to interview Hunter Biden’s adult children, alleging prosecutors said that would "get us into hot water."

"I do not want my colleagues at the IRS, FBI and other federal law enforcement agencies to go through my frustrating journey," Zeigler said.

Don't ask the 'big guy' or dad: Here's what IRS agents allege happened

Joe Biden has long denied speaking with Hunter Biden about his business dealings, and he expressed personal support for his son after Hunter Biden's plea deal was announced.

Throughout the hearing, Ziegler and Shapley drilled into how they felt Hunter Biden was receiving special treatment, and that they were discouraged from pursuing the case to its fullest extent.

During his opening statement, Shapley said aspects of the investigation were delayed until after the 2020 election and then never pursued because of the political optics, including any examination of Joe Biden's role, if any.

"Prosecutors instructed investigators not to ask about the 'big guy' or dad when conducting interviews," he said.

Shapley also alleged Weiss wanted to bring the tax fraud charges against Hunter Biden in jurisdictions outside Delaware, including the District of Columbia and California, but was denied.

Weiss and federal investigators have denied those claims, saying he never wanted to bring charges in other states or cities.

GOP: Who are you going to believe?

Republican lawmakers, who launched an investigation days after Hunter Biden's plea deal went public, said the two IRS agent are credible, and that their claims should be taken seriously.

"The White House and Democrats would have Americans believe that our investigation is based on five years of conspiracy theories," said Rep. James Comer, R-Ky., chairman of the oversight panel.

"But we have facts and new evidence continues to be uncovered by our committee revealing the first family's corruption," he added.

Other GOP lawmakers pointed to contradictions in Weiss's letters to House committees, and how the the whistleblower's testimony underscores an anxiety that the Justice Department and other federal agencies allow politics to tip the scales of justice.

"The question is who you're going to believe," Rep. Jim Jordan, R-Ohio, said.

Dems: Hunter Biden 'lost his way' but there's no evidence of interference

Throughout the hearing, Democratic lawmakers looked to poke holes in the two agent's testimony and the GOP's assertion about the investigation.

Rep. Jamie Raskin, D-Md., pointed out how Joe Biden never replaced Weiss, a Trump appointee, and he has stayed out of the investigation into his son.

"Now, can you imagine Donald Trump saying nothing about a witch hunt or not trying to quash the prosecution if it were his son being prosecuted?" he said.

Other Democratic lawmakers grilled the two IRS agents and pointed out how claims of delays during the investigation happened before Biden was ever president.

Raskin, the ranking Democrat on the oversight panel, added that no concrete evidence was presented that Hunter Biden was given preferential treatment, and that the two whistleblowers are simply expressing their disagreement with the decision to accept a plea.

"We'll hear about how they disagreed on investigative steps and what criminal charges to bring on normal stuff in government investigations that doesn't usually lead to a congressional hearing," he said.

"But one thing you will not hear today is any evidence of wrongdoing, by President Joe Biden or his administration."

This article originally appeared on USA TODAY: IRS whistleblowers speak out at Hunter Biden hearing, Agent X revealed