Internal Revenue Service whistleblowers are poised to testify before the House Oversight Committee, claiming they observed a distinct trend of preferential treatment towards the Bidens and impediments to the standard investigative procedures during the protracted federal inquiry into Hunter Biden.

Gary Shapley, the IRS supervisor on the investigation, and an anonymous whistleblower with similar allegations, will provide testimony. The anonymous whistleblower, previously testifying before the House Ways & Means Committee, is expected to publicly reveal his identity as a 13-year veteran special agent within the IRS’ Criminal Investigation Division and a "gay Democrat married to a man."

The whistleblowers contend that officials from the Justice Department, FBI, and IRS interfered with the Hunter Biden investigation, suggesting political influence on decisions. They also allege that federal prosecutors hindered questioning related to President Biden and that U.S. attorney David Weiss lacked full authority to bring charges.

The anonymous whistleblower asserts that Hunter Biden should have faced felony tax charges instead of just a misdemeanor and that reviewed communications could contradict President Biden's claims of non-involvement in his son's foreign business dealings. This whistleblower will also testify about alleged procedural deviations, delays, and unnecessary obstacles impeding the investigation's efficiency, including blocked interviews of Hunter Biden’s adult children. A call for a special counsel to oversee the Hunter Biden investigation and related cases is also anticipated.

Shapley, who has given several media interviews, is expected to testify that prosecutors withheld evidence found on Hunter Biden’s laptop and delayed investigative steps like interviews and search warrants until after the 2020 election. He will also reiterate allegations that a search warrant for the Bidens’ Delaware residence was blocked due to "optics," despite probable cause, and that investigators were instructed not to question witnesses about President Biden.

Shapley's "red line" for coming forward was reportedly Weiss's admission of not having final charging authority. He cites an observed pattern of preferential treatment and obstruction, including the expiration of the statute of limitations on certain tax charges against Hunter Biden.

Committee Chairman James Comer will outline the committee's findings, highlighting alleged influence peddling to enrich the Bidens and raising concerns about national security implications. He will commend the whistleblowers for their courage in coming forward.

A former FBI agent's testimony reportedly corroborates aspects of the whistleblowers' accounts, alleging that the Secret Service and Biden transition team were alerted to a planned interview with Hunter Biden, leading to changes in procedure that prevented FBI and IRS agents from conducting the interview. Comer has criticized the DOJ for alleged efforts to protect the Bidens.

Ranking Democrat Rep. Jamie Raskin is expected to argue that the whistleblowers’ concerns stem from the Trump administration's leadership of the IRS and DOJ and accuse Republicans of attacking the rule of law.

This hearing takes place amidst a joint congressional investigation into the Hunter Biden probe and potential political influence on prosecutorial decisions. Hunter Biden's plea agreement, which includes guilty pleas to tax misdemeanors and a firearm charge, is also relevant context. The Justice Department denies any improper influence, and U.S. Attorney David Weiss maintains that the investigation is ongoing.