The White House has dismissed the claims.
The whistleblower, a career IRS Criminal Supervisor Special Agent, claims that politics are "improperly infecting decisions" in a high-profile criminal tax probe, which is reportedly related to President Biden's son, Hunter Biden.
The allegations contradict sworn testimony to Congress by a "senior political appointee," who has now been identified as Garland.
The whistleblower's claims also involve "failure to mitigate clear conflicts of interest in the ultimate disposition of the case," as well as "preferential treatment and politics improperly infecting decisions and protocols that would normally be followed by career law enforcement professionals in similar circumstances if the subject were not politically connected," according to a letter from attorney Mark Lytle.
The letter was sent to senior members of the House and Senate, and the whistleblower has already shared information with the Treasury Department's inspector general for tax administration and the Department of Justice's inspector general.
The revelation has shaken Capitol Hill and both political parties. Sen. Dick Durbin, (D-IL), who is the chairman of the Senate Judiciary Committee, said, "We take all whistleblower statements seriously, as we should. Some turn out to be very important and some not. But we take them all seriously at the outset and look at them closely."
Chairman of the House Oversight Committee James Comer, (R-KY) claimed that Hunter Biden has been involved in "deceptive, shady business schemes" that have seen the president's relatives rake in "millions from foreign adversaries like China."
The White House has dismissed the claims, referencing the independence of the Department of Justice. "The president respects the rule of law and the independence of the Department of Justice," press secretary Karine Jean-Pierre said when asked about the claims.
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