A second whistleblower was unnamed but said he “initiated the criminal tax investigation” into Hunter Biden as a special agent with the Internal Revenue Service Criminal Investigation who worked under Shapley.

Source: https://1010wcsi.com/fox-politics/fbi-biden-bribery-doc-never-made-it-to-irs-investigators-whistleblower-claims-influenced-by-politics/?utm_source=rss&utm_medium=rss&utm_campaign=fbi-biden-bribery-doc-never-made-it-to-irs-investigators-whistleblower-claim

Gary Shapley, left, and Joseph Ziegler of the Internal Revenue Service testified before the House Committee on Oversight and Accountability.

Source: https://www.nytimes.com/2023/07/23/us/politics/whistle-blower-biden.html

IRS whistleblower Gary Shapley provided the House Ways and Means Committee with a text message exchange where Hunter Biden shook down a Chinese business associate.

Source: https://nypost.com/2023/09/12/heres-what-the-biden-family-business-scandal-impeachment-inquiry-would-look-like/

Shapley, who oversaw the Hunter Biden investigation, has testified to Congress that he was told Weiss attempted to bring charges against Hunter Biden earlier on in the investigation in other districts, but was denied by DOJ leadership.

Source: https://www.worldtribune.com/rep-jordan-house-could-move-to-impeach-ag-garland-at-a-quick-pace/

Similar to Graves, Estrada was nominated by President Biden and became a U.S. Attorney in September 2022, right before prosecutors presented their case against Hunter Biden to California’s Central District, Shapley said.

Source: https://dailycaller.com/2023/06/29/doj-prosecutors-charge-hunter-donate-biden-harris/

That’s correct,” Goldman said before accusing Shapley of having “no direct evidence connecting Joe Biden to any of Hunter Biden’s business deals.”

Source: https://dailycaller.com/2023/07/19/dem-congressman-joe-biden-allegations-dan-goldman-gary-shapley-irs-whistleblowers/

The FBI verified its authenticity in November of 2019 by matching the device number against Hunter Biden’s Apple iCloud ID,” Shapley the Ways and Means Committee on May 26.

Source: https://dailycaller.com/2023/06/22/gary-shapley-whistleblower-fbi-hunter-biden-laptop-2019/

Weiss then surprised the agents, Shapley said, by saying that “the Biden-appointed D.C. U.S. Attorney Matthew Graves would not allow him to charge in his District.”

Source: https://hotair.com/john-s-2/2023/06/22/irs-whistleblower-doj-slow-walked-the-investigation-gave-preferential-treatment-to-hunter-biden-n560010