Two Internal Revenue Service agents, Gary Shapley and Joe Ziegler, have taken legal action against Hunter Biden's attorney, Abbe Lowell, in a $20 million defamation lawsuit.

The agents claim that Lowell made damaging accusations against them after they blew the whistle on alleged preferential treatment in the investigation into Hunter Biden’s tax issues, to which he recently pleaded guilty and for which he is poised to be sentenced, as Fox News reports.

Shapley and Ziegler were involved in the criminal tax investigation into Hunter Biden, which has attracted national attention.  Their lawsuit claims that Lowell’s accusations were intended to harm their reputations both professionally and personally. They contend that the attorney’s actions amount to clear malice.

Whistleblower Allegations Spark Defamation Suit

Shapley and Ziegler stepped forward as whistleblowers to reveal what they believed to be conflicts of interest and political interference in the investigation. According to their claims, the investigation was slowed down, and Hunter Biden received favorable treatment during the probe. These revelations eventually contributed to a plea deal Hunter Biden reached with the U.S. Attorney’s Office in Delaware.

The agents claim they acted legally, but Lowell’s actions, which included sending letters to congressional committees, accused them of violating federal laws. Specifically, Lowell alleged that the agents had illegally disclosed grand jury materials and confidential taxpayer information, damaging their reputations.

Malicious Allegations and Media Releases

On Sept. 14, 2023, Lowell escalated the situation by sending a letter to multiple congressional committees. In this letter, he reiterated his accusations against Shapley and Ziegler, stating that they had committed felonies by leaking sensitive information. Lowell's claims were also shared with the media, amplifying the harm to the whistleblowers’ reputations.

In their lawsuit, the agents argue that these actions were a calculated effort to defame them, accusing Lowell of behaving with clear malice. They assert that his public accusations were based on falsehoods and have caused irreparable damage to their careers and personal lives.

Background of the Hunter Biden Investigation

The whistleblowers were involved in the investigation of Hunter Biden, which began in 2018. The case primarily focused on unpaid taxes, with Hunter Biden owing approximately $1.4 million in back taxes. According to the agents, federal investigators moved slowly and created unnecessary obstacles during the investigation. They also allege that political motivations influenced the case.

Ziegler, in particular, stated that Hunter Biden should have faced more severe charges, including tax felonies. Instead, he was charged with tax misdemeanors. The whistleblowers claim that every decision made during the investigation ultimately benefited Hunter Biden, raising questions about the fairness of the process.

Whistleblower Retaliation Claims

In addition to the defamation lawsuit, the agents allege that they have been the targets of retaliation since their whistleblowing activities. They claim that their decision to go public with the information resulted in Hunter Biden’s plea deal falling apart. This plea deal was initially negotiated with David Weiss, the U.S. Attorney in Delaware.

Shapley and Ziegler contend that Lowell's false allegations were part of a broader effort to discredit them and undermine the legitimacy of their claims. They maintain that their actions as whistleblowers were protected under federal law, but that Lowell sought to tarnish their reputations by suggesting they had broken the law.

Lawsuit Seeks Damages for Defamation

The lawsuit, filed late Friday in D.C. court, seeks at least $10 million in damages for each agent. Shapley and Ziegler believe that Lowell’s defamatory statements were intended to damage their reputations and to retaliate against them for their whistleblowing efforts. According to their lawsuit, the damage caused by Lowell’s actions is both professional and personal.

Fox News Digital reached out to Lowell for comment but did not receive a response.

Hunter Biden's Legal Troubles

Hunter Biden’s legal issues have been under scrutiny for several years. In December 2020, he publicly disclosed that he was the subject of a criminal tax investigation.

The investigation has since grown, encompassing a broader range of allegations, including tax evasion. In a recent court appearance, Hunter Biden pleaded guilty to nine tax charges, including three felonies and six misdemeanors. He faces up to 17 years in prison, though he remains free on bond until his sentencing on Dec. 16.

Lowell's Defense and Counteraccusations

Lowell has maintained that the whistleblowers violated federal laws by leaking grand jury and taxpayer information. In a letter sent to the Department of Justice Inspector General Michael Horowitz, Lowell accused the agents of engaging in unlawful conduct. The whistleblowers, however, argue that their disclosures were legal and protected under whistleblower statutes.

The dispute between the whistleblowers and Hunter Biden’s legal team has highlighted the complex legal and political issues surrounding the investigation.

Conclusion of Legal and Political Tensions

The defamation lawsuit filed by IRS agents Gary Shapley and Joe Ziegler against Hunter Biden’s attorney, Abbe Lowell, adds another layer of complexity to the ongoing legal saga involving Hunter Biden’s tax troubles. The whistleblowers claim that Lowell's allegations were malicious and have caused significant harm to their reputations. As the legal battle unfolds, the case continues to attract attention due to the high-profile individuals involved and the broader political implications.

This lawsuit not only highlights the risks whistleblowers face but also underscores the growing tensions surrounding the investigation into Hunter Biden's finances. Both sides remain at odds as the December sentencing date approaches.