Gay, Democrat IRS whistleblower says Hunter Biden should have faced felony tax charges

Joseph Ziegler, a 13-year veteran of the IRS, told the committee "today I sit here before you not as a hero or a victim, but as a whistleblower compelled to disclose the truth. That said, in coming forward, I believe I’m risking my career, my reputation, and my casework outside of the investigation we are here to discuss."

"No one should be above the law regardless of your political affiliation," he said.

Ziegler said that David Weiss, Delaware US Attorney, wrote in a recent letter to Congress that he had been granted "ultimate authority over this matter, but then later stated in the same letter that his charging authority is geographically limited, and that he would need a President Biden-appointed US attorney to partner with him in charging the case," said Ziegler.

The IRS agent stated in regard to misdemeanor tax charges for the Biden son, which should have been felony charges under Department of Justice policies, "as the special agent on this case, I thought the felony charges were well supported when considering the element of felony tax case."

"Under the criminal code, there are two considerations: willfulness, and tax due and owing. In the criminal context, willfulness is defined as voluntary, intentional violation of a known legal duty. Tax loss is the monetary loss of the government."

Ziegler stated that in early 2020 Hunter Biden’s "unflied and delinquent tax returns were being prepared, which included his 2018 tax return," he said.

Ziegler said that by Hunter Biden’s own account, he was sober, newly married, and writing his memoir art that time. "Hunter Biden’s accountants requested that he sign a representation letter stating that all the deductions were for business purposes and were being reported appropriately."

Hunter Biden’s memoir reportedly revealed that he was "holed up inside the chateau for the first six weeks and I learned how to cook crack."

"Hunter Biden allegedly falsely claimed business deductions for payments made to the Chateau Marmont, a hotel room for his supposed drug dealer, sex club memberships falsely referenced on the wire as a golf membership, hotels he was blacklisted from, and a Columbia University tuition payment for his adult daughter."

Ziegler said that these elements were used to support the willfulness element of felony tax evasion.

"These false deductions claimed by Hunter Biden caused a false return to be prepared that underreported his total income by approximately $267,000 and a loss to the US Treasury of $106,000."

Ziegler also noted that in regard to the 2014 tax year, Hunter Biden did not report "any of the money he earned from Burisma for the 2014 tax year, which would have been a tax loss to the Government of $124,000."

The IRS whistleblower stated that assigned prosecutors "did not appear to follow the normal investigative process, slow walked the investigation and put in place unnecessary approvals and roadblocks from effectively and efficiently investigating the case a number of times we were not able to follow the facts."

Ziegler stated that he believes "a special counsel is necessary for this investigation."

During questioning, Ziegler revealed that Biden and his associates received $3.1 million from Romanian, Robinson Walker LLC received 3 million from State Energy HK, Owasco PC received $100,000 from CEFC Infrastructure, 3.7 million from Hudson West III which Hunter Biden owned 50 percent, and upwards of $7 million between 2014 and 2019 from Burisma.