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IRS special agent Joseph Ziegler testifies to Congress via CSPAN

“Whistleblower X” has been identified as IRS special agent Joseph Ziegler.

Ziegler, who is married, identified himself as a gay Democrat with more than a dozen years serving within the IRS.

Despite his liberal political views, Ziegler is speaking out to alert Americans about the blatant corruption and political influence in the criminal case against Hunter Biden.

Ziegler, along with his IRS supervisor Gary Shapley, told Congress that Hunter Biden and his family members illegally received over $17 million from overseas business dealings in China, Ukraine, and Romania.

Given the seriousness of these crimes, Shapley and Ziegler understood that the Biden family should face severe consequences.

The whistleblowers say there was interference in the case from the Justice Department, FBI and IRS. Ziegler and Shapley say political influence undermined the case.

Ziegler explained to Congress that Hunter Biden should have been charged with a tax felony, and not merely a tax misdemeanor charge.

Between 2014 to 2019, the Biden family received $7.3 million from Ukrainian energy company Burisma Holdings.

The Biden family received significant cash bribes despite having no experience in the energy sector and no connections to Ukraine.

“This brings the total amount of foreign income streams received to approximately $17 million, correct?” Republican Rep. James Comer asked Ziegler.

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“That is correct,” Ziegler responded.

“The purpose of documenting the foreign sources is part of a normal international tax investigation,” Ziegler said. “We have to figure out where the money is coming from.”

Comer continued, “Despite creating many companies after vice president took office, the Biden family used associates companies to receive millions of dollars from foreign companies in China, Ukraine and Romania after foreign companies sent money to business associates companies.”

“The Bidens then received incremental payments over time to various different bank accounts. These complicated financial transactions were used deliberately to conceal the source of funds and total amounts. No normal business operates like this,” he added.

As a result of Ziegler and Shapley’s decision to speak out, there will likely be a number of additional investigations into the Biden family and their alleged crimes.

Shapley alleges the investigation was purposefully “slow-walked” because of the 2020 presidential election.

“The warrants were ready as early as April 2020, but the Delaware USAO pushed them off until after the November 2020 election and then never pursued them,” Shapley testified.

“After an electronic search warrant on Hunter Biden’s Apple iCloud account led us to WhatsApp messages with several CEFC China Energy executives where he claimed to be sitting and discussing business with his father Joe Biden, we sought permission to follow up on the information in the messages,” Shapley added.