Two IRS whistleblowers have filed a $20 million defamation lawsuit against high-powered attorney Abbe Lowell, accusing him of making false and malicious statements that damaged their reputations.

The lawsuit, filed by Gary Shapley and Joe Ziegler, stems from accusations that Lowell retaliated against them for revealing political interference in the tax investigation and susbsequent criminal charges involving his client, Hunter Biden, as Fox News reports.

Shapley and Ziegler claim Lowell's statements caused severe damage to their professional and personal lives, leading to the defamation lawsuit filed in D.C. court.

The case revolves around accusations by Shapley and Ziegler that they exposed political influence and preferential treatment in the federal investigation into Hunter Biden's taxes. Both IRS agents argue that Lowell falsely accused them of illegally disclosing grand jury materials and taxpayer information in an effort to harm their credibility.

Accusations Against Attorney Abbe Lowell

The whistleblowers allege that Lowell's statements were not only false but were also made with "clear malice" and intended to cause harm. The lawsuit claims that Lowell's actions were part of a broader strategy to discredit the whistleblowers and shield Hunter Biden from scrutiny. Shapley and Ziegler insist they acted with integrity and within legal boundaries when exposing the alleged political interference.

A specific instance cited in the lawsuit includes a letter from Lowell dated Sept. 14, 2023. In the letter, Lowell allegedly accused Shapley and Ziegler of violating grand jury secrecy rules and taxpayer confidentiality statutes. The whistleblowers claim that this letter was later released to the media, amplifying the harm to their reputations.

Hunter Biden’s Tax Investigation and Whistleblower Testimony

The investigation into Hunter Biden’s taxes began in 2018, and Shapley and Ziegler have been vocal about the political influence they believe compromised the case. They both testified that the investigation was slow-walked, and unnecessary roadblocks were put in place, resulting in decisions that benefited Hunter Biden. Shapley claimed that these decisions were made at every stage of the probe.

Ziegler added that the investigation uncovered potential contradictions between the evidence and public statements made by President Joe Biden regarding his involvement in his son's overseas business dealings. The whistleblowers assert that these contradictions were not thoroughly pursued.

Claims of Preferential Treatment and False Accusations

Shapley and Ziegler's lawsuit also references a December 2020 public disclosure by Hunter Biden, in which he admitted he was under investigation for tax-related matters. The whistleblowers argue that Lowell's claims about their illegal disclosures are unfounded, as they only revealed information that was already public.

The lawsuit further alleges that Lowell continued his attacks on the whistleblowers by accusing them of disseminating confidential grand jury and taxpayer information in an interview. Shapley and Ziegler are each seeking $10 million in damages for the harm they claim was caused by Lowell's actions.

Fallout from Hunter Biden’s Plea Deal

The tax investigation into Hunter Biden reached a critical point earlier this year when he secured a plea deal with Delaware U.S. Attorney David Weiss. However, that deal fell apart after the whistleblowers went public with their allegations of political interference. The collapse of the plea agreement led to additional charges against Hunter Biden, including three felonies and six misdemeanors related to $1.4 million in unpaid taxes.

Despite these charges, Hunter Biden remains free on bond while awaiting sentencing, which is scheduled for Dec. 16. The indictment covers tax years 2016 through 2019 and alleges that Hunter Biden filed false returns while failing to pay federal taxes. If convicted, Hunter Biden could face up to 17 years in prison.

Impact on Whistleblowers' Lives and Reputations

Shapley and Ziegler emphasize that Lowell’s allegations have severely damaged their reputations, both personally and professionally.

In their lawsuit, they state that Lowell falsely accused them of committing felonies and violating federal law, accusations that have been circulated widely in the media. The whistleblowers argue that these statements have caused irreparable harm to their careers as IRS agents.

In their defense, Shapley and Ziegler claim that their actions were protected under whistleblower statutes and that they did not disclose any information that was not already part of the public record. They further argue that their testimonies were critical in exposing the political interference that they believe compromised the Hunter Biden investigation.

Conclusion

IRS whistleblowers Gary Shapley and Joe Ziegler have filed a defamation lawsuit against Abbe Lowell, Hunter Biden's attorney, seeking $20 million in damages.

The lawsuit centers on accusations that Lowell made false and malicious statements against the whistleblowers, accusing them of illegal disclosures related to the tax investigation of Hunter Biden.

Shapley and Ziegler allege that their reputations have been severely damaged and that they acted with integrity in exposing political interference in the case. The legal battle comes as Hunter Biden faces sentencing for multiple tax-related charges later this year.