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Six Key Takeaways from the Released IRS Whistleblower Transcripts

July 12, 2023

The Ways and Means Committee recently voted to make public transcribed interviews of IRS employees assigned to the Hunter Biden investigations who are blowing the whistle on misconduct at the IRS and the Department of Justice surrounding that investigation. Click here for a fact sheet. Here are six key findings in those transcripts.

1. IRS officials recommended that Hunter Biden be charged with tax crimes, including felonies, starting with tax year 2014.

  • From 2014 to 2019, about $17.3 million flowed to Hunter Biden and his associates from Ukraine, Romania, and China, among other global entities. $8.3 million of that went to Hunter Biden specifically.
  • During that period, Mr. Biden failed to pay well over $1 million in taxes he owed.
  • Biden’s alleged criminal activity includes attempts to evade or defeat taxes, fraud and false statements, and willful failures to file returns, supply information, or pay taxes.

2. Whistleblower testimony pointed to Hunter Biden’s $8.3 million income that includes foreign payments in the form of a large diamond valued at $80,000 and a Porsche worth at least $142,000. A large part of the income came from Chinese entities.

According to whistleblowers, here’s the estimated breakdown of Hunter Biden’s $8.3 million income:

  • $100,000 – Total transfers from CEFC China Energy.
  • $664,000 – Total transfers from State Energy HK from Rob Walker, a business associate of Hunter Biden.
  • $80,000 – Large diamond.
  • $142,000 – Porsche.
  • $2.6 million – Burisma total net payments to Devon Archer, a business associate of Hunter Biden.
  • $1 million – Transfers from Romania company via Rob Walker.
  • $2.3 million – Total transfers from Hudson West III LLC net payments to James Biden.
  • $325,000 – Capital contribution made into Bohai Harvest for Hunter Biden.
  • $859,000 – W-2 payroll receipts.

3. In September 2019, President Biden said “I’ve never spoken to my son about his overseas business dealings” – yet President Biden himself is implicated in messages between Hunter Biden and CEFC China Energy officials provided by whistleblowers.

  • The Ways and Means Committee obtained a July 30th, 2017, WhatsApp message from Hunter Biden to a CEFC China Energy official, where Hunter Biden wrote:I am sitting here with my father and we would like to understand why the commitment made has not been fulfilled. Tell the director that I would like to resolve this now before it gets out of hand, and now means tonight. And, Z, if I get a call or text from anyone involved in this other than you, Zhang, or the chairman, I will make certain that between the man sitting next to me and every person he knows and my ability to forever hold a grudge that you will regret not following my direction.  I am sitting here waiting for the call with my father.
  • FBI officials prevented IRS investigators from accessing a laptop that held relevant documents to the investigation including emails relevant at issue, with reference to 10 percent held by Hunter for the “big guy.”
  • Investigators were discouraged from seeking a search warrant to follow-up on the WhatsApp messaging and search a physical location because the property in question they would be searching would be the guest house of former Vice President Biden.

4. Whistleblowers testified that investigations into Hunter Biden’s clear tax issues were met with a “Delay, Divulge, and Deny” campaign – that ultimately shielded the President’s son by allowing the statute of limitations to expire on several tax crimes for some of the most key years of violations – those when Joe Biden was the Vice President of the United States.

  • DELAY: Recurring unjustified delays pervaded the investigation, according to testimony, including in authenticating the details of message sent between Hunter Biden and Chinese officials. Investigators were told by U.S. Attorney Lesley Wolf that “there is no way” a search warrant for evidence would get approved because the evidence would be found in the guest house of former Vice President Biden.
  • DIVULGE: Investigators found out that attorneys for Hunter Biden were tipped off by prosecutors about actions relating to the investigation in advance. For example, even as investigators had probable cause to search a Northern Virginia storage unit in which Hunter Biden had stored files, prosecutors tipped off attorneys for Biden, thus giving Biden and his attorneys the opportunity to gain access to the documents and potentially remove, destroy, or alter relevant evidence. Additionally, prosecutors tipped off various interview subjects in advance of the day of action, which resulted in investigators only being able to interview one out of twelve subjects they sought to meet with that day.
  • DENY: Prosecutors instructed investigators not to ask witnesses questions about Joe Biden or references to the “big guy.” Whistleblowers also testified that U.S. Attorney for the District of Delaware David Weiss told them at a meeting on October 7, 2022, that he tried to bring charges in the District of Columbia around March 2022 and was denied. Weiss sought special counsel status from DOJ in the Spring of 2022 and was denied. Investigators later learned that Weiss sought to bring charges in the Central District of California and had that request denied in January 2023.

5. IRS employees said they worked through the chain of command to raise concerns about this “Delay, Divulge, and Deny” campaign – only to be met with hostility and retaliation, leading them to come to the Ways and Means Committee.

  • Actions were taken to cut the IRS investigative team out of the process after they raised concerns up their chain of command. The whistleblowers and their entire team were removed from the investigation on May 15, 2023, after blowing the whistle to Congress. One whistleblower was not selected for a position, when he was more qualified than the candidate who was selected. Limits and pauses have been placed on other, unrelated investigations that the whistleblowers are working on – which hamper the investigators’ ability to do their work or meet performance objectives.

6. Attorney General Merrick Garland and U.S. Attorney David Weiss are telling different stories about who was in charge of the investigation – and only one story can be true.

  • April 2022 – Garland testifies before the Senate that U.S. Attorney David Weiss is “supervising the investigation” and “is in charge of that investigation.” He also testifies that “there will not be interference of any political or improper kind.”
  • March 2023 – Garland again testifies before a Senate Committee and is asked whether USAO Weiss had authority to bring charges outside of Delaware without Special Counsel status. Garland replies:“The US Attorney in Delaware has been advised that he has full authority to make those kind[s] of referrals that you are talking about, or bring cases in other jurisdictions if he feels it’s necessary and I will assure that if he does, he will be able to do that…I have promised to ensure that he is able to carry out his investigation and that he be able to run it and if needs to bring it in another jurisdiction he will have full authority to do that.” (emphasis added)
  • June 7, 2023 – U.S. Attorney Weiss sends a letter to House Judiciary Committee Chairman Jim Jordan claiming he had full authority over the investigation and to bring charges in the case.
  • June 22, 2023 – Ways and Means Committee releases whistleblower testimony, which shows that on October 7, 2022, U.S. Attorney Weiss told the prosecution team that he had referred charges to the U.S. Attorney in the District of Columbia and that the U.S. Attorney declined to bring charges. U.S. Attorney Weiss also told the team that he “is not the deciding person on whether charges are filed.”
  • Either Attorney General Garland may have misled Congress on his interference in the investigation, or U.S. Attorney Weiss misled his own team of investigators to avoid bringing charges.