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Hunter Biden Pardon Swept ‘Unprecedented Corruption Under the Rug’ [WATCH]

IRS whistleblowers Gary Shapley and Joseph Ziegler detailed what they described as an unprecedented level of political interference and corruption during their investigation into Hunter Biden’s finances, saying the case was ultimately neutralized by a pardon issued by Hunter Biden’s father, Joe Biden.

In a wide-ranging interview on the “Pod Force One” podcast with New York Post columnist Miranda Devine, Shapley and Ziegler said the investigation into Hunter Biden’s tax affairs was repeatedly affected by the Biden family’s influence and the political environment in Delaware, where the case was based. Both men have since been promoted to leadership roles within the IRS.

“The Biden family lived five miles down from the office or a few miles down from the office. The guest house where Hunter Biden stayed for a while, five miles from the office,” Ziegler said while describing the five-year probe into Hunter Biden’s $1.4 million tax delinquency.

“Throughout the investigation,” he added, “we heard about Joe Biden coming into the FBI office. I mean, it was really, really concerning from like, ‘Is this honestly the best place to work this tax investigation?’”

Jul 19, 2023; Washington, DC, USA; Joseph Ziegler, Criminal Investigator for the IRS, testifies in front of the House Oversight Committee on July 19, 2023 in Washington. Shapley alleges that the Justice Department interfered in the IRS investigation of Hunter Biden. Mandatory Credit: Jasper Colt-USA TODAY

Ziegler also pointed to the political climate surrounding the investigation.

“Politics were so strong in in the district of Delaware, the state of Delaware,” he said.

“For the first search warrant the judge made an improper comment … and she had to recuse herself from reviewing that affidavit and signing off on it … and everyone knew of the Biden family within that state because it’s so small and it’s such a tight-knit community.”

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Hunter Biden pleaded guilty in federal court in September 2024 to felony tax offenses.

He avoided incarceration after then-President Biden issued a full and unconditional pardon in December 2024, shortly before Hunter Biden was scheduled to be sentenced in a separate federal gun case.

Shapley and Ziegler said the case involved far more than tax violations, alleging that potential offenses were never charged and were ultimately erased by the plea deal and pardon.

Ziegler and Shapley described uncharged allegations related to foreign business dealings in Ukraine, Romania, and China, including claims that Hunter Biden failed to register as a foreign agent while receiving large payments.

“The money was going for the family, was always about enriching the Biden family,” Shapley said.

“Whether it was tuition … or any other types of bills.”

Shapley noted Hunter Biden’s role on the board of Burisma Holdings, a Ukrainian energy company, where he served for roughly five years and earned up to $1 million annually despite having no background in the energy sector.

Jul 19, 2023; Washington, DC, USA; IRS Supervisory Special Agent Gary Shapley testifies in front of the House Oversight Committee on July 19, 2023 in Washington. Shapley alleges that the Justice Department interfered in the IRS investigation of Hunter Biden. Mandatory Credit: Jasper Colt-USA TODAY

Text messages recovered from Hunter Biden’s abandoned laptop, which was authenticated during his felony gun trial in Delaware in June 2024, included a January 2019 exchange with his daughter Naomi.

“I hope you all can do what I did and pay for everything for this entire family for 30 years,” Hunter Biden wrote.

“It’s really hard. But don’t worry, unlike pop, I won’t make you give me half your salary,” he added.

Shapley referenced communications involving Chinese business associates and payments routed to Biden family accounts.

“Going back to the video of Vice President Joe Biden in Ukraine saying, if you don’t fire Viktor Shokin by the time I leave, and he looks at his watch, he’s like, you’re not getting the money,” Shapley said.

“This is like a Biden family tradition almost, right? To shake down people to get exactly what you want.”

Joe Biden repeatedly claimed he had no involvement in his son’s business activities.

In December 2023, he told a New York Post reporter that allegations he acted “either illegally or unethically” were “a bunch of lies.”

Shapley said the scale of influence was unlike anything he had seen.

“The scale here and the amount of access that the family had, and it goes on and on,” he said. “But the scale is really unprecedented.”

Both whistleblowers said prosecutors blocked investigators from taking standard investigative steps, including access to material from Hunter Biden’s laptop.

“Normally evidence flows to the investigators and then from the investigators to the prosecutors,” Ziegler said.

“And in this case, it flowed from the prosecutors, filtered to the investigators.”

Their book, published Nov. 11, is titled The Whistleblowers vs. The Big Guy, referencing the nickname used by Hunter Biden’s associates for his father.

During February 2024 testimony before the House Oversight Committee, Hunter Biden denied involving his father in business dealings.

“I shut it down, and the evidence of me shutting it down is the actual things you have as evidence,” Hunter Biden said.

“Nothing to do with my dad, zero.”

Ziegler responded during the podcast: “I hope that they continue to unravel and pull these strings because there were multi-layers to the potential corruption that was involved in this.”

He cited an affidavit dated May 14, 2024, produced by the House Ways and Means Committee, alleging that CIA officials blocked investigators from interviewing Hunter Biden associate Kevin Morris.

Morris later paid $6.5 million in legal fees and $2 million toward Hunter Biden’s tax liabilities.

Ziegler also said the Department of Homeland Security faced pressure to secure a visa for CEFC chairman Ye Jianming and referenced issues involving FBI leadership in New York during the same period.

Shapley said potential violations of the Foreign Agents Registration Act were never charged due to statutes of limitations.

“If that ever went to trial, then we would have had to thoroughly investigate the FARA stuff,” Shapley said.

“It’s almost criminal. It was obstruction.”

Both whistleblowers said they were not surprised by the pardon and said they would come forward again despite retaliation.

“Even after losing all of those to the what had happened throughout this last three years, speaking the truth is one of the most important things,” Ziegler said.

“When we put our badge on our hip as IRS special agents, we are making a pledge… That when we see something that’s wrong, we’re going to say something.”

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