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2 IRS Agents Just Became Hunter Biden's Worst Nightmare: 'I've Never Seen That in My Career'

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On Monday, The Washington Times reported that two veteran IRS agents, Gary Shapley and a man identified as “Mr. X,” have testified to Congress about their investigations into Hunter Biden’s many alleged tax-related transgressions.

On one occasion, for instance, Biden’s accountants were so skeptical of their client’s honesty that they insisted he sign a representation letter affirming the accuracy of his reported income and deductions, according to the Times.

“I’ve never seen that in my career,” Mr. X told the House Ways and Means Committee.

The scope of Biden’s deception has kept the agents busy. Shapley and Mr. X testified under oath that they have been investigating the president’s son for years.

The Times report featured excerpts from the agents’ testimony, including details about payments to prostitutes that Biden wrote off as expenses.

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“Some ended up being his girlfriends. So they all kind of morphed and changed. So I want to be accurate in how I represent them. But there were a lot of females that I believe he was having sexual relationships with that I ended up interviewing,” Mr. X said.

Shapley and Mr. X testified to having interviewed 60 witnesses in all, including a sex club owner who confirmed that Biden paid him $10,000, which Biden then wrote off as a golf-club membership.

Mr. X investigated Biden’s tax returns for 2014-2019 and testified that in each case Biden should have faced charges for various tax-related crimes. In 2014 and 2018, he said, those crimes should have prompted felony charges.

The agents also had access to Biden’s now-infamous laptop, as well as the WhatsApp message made public last week, in which Biden threatened his Chinese business partners, demanded payment, and informed them that his father was in the room with him.

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Dean Zerbe, Mr. X’s attorney and a former tax counsel for the leading Republican on the Senate Finance Committee, noted the unusual nature of the combined testimony.

“We never had anyone of this stature coming forward from the IRS to speak to us about problems,” Zerbe said. “That alone sets these guys apart.”

There are two crucial elements to this story.

First, the agents’ testimony amounts to one more brushstroke in a grotesque emerging portrait of the president’s son.

Biden’s dissipated lifestyle resembles classic aristocratic debauchery. He is the corrupt son of a corrupt father, meandering through a purposeless life in an endless quest to satisfy his momentary appetites.

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Second, and far more important, the debauched aristocrat always lives above the law.

Biden’s legal troubles, which include both tax- and gun-related charges that have landed others in prison, resulted in a plea deal and no jail time.

While a federal judge has yet to approve the deal, the mere fact that the Justice Department struck such a deal with the president’s son should fill every American citizen with indignation.

Any honest person knows that this is a two-tiered justice system, but the tiering goes beyond Democrats vs. Republicans.

This is about a ruling class to which Biden belongs by virtue of his family connections.

Thanks to the testimony of two IRS agents, the ruling class might not be able to shield the debauched aristocrat Biden much longer.

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Michael Schwarz holds a Ph.D. in History and has taught at multiple colleges and universities. He has published one book and numerous essays on Thomas Jefferson, James Madison, and the Early U.S. Republic. He loves dogs, baseball, and freedom. After meandering spiritually through most of early adulthood, he has rediscovered his faith in midlife and is eager to continue learning about it from the great Christian thinkers.
Michael Schwarz holds a Ph.D. in History and has taught at multiple colleges and universities. He has published one book and numerous essays on Thomas Jefferson, James Madison, and the Early U.S. Republic. He loves dogs, baseball, and freedom. After meandering spiritually through most of early adulthood, he has rediscovered his faith in midlife and is eager to continue learning about it from the great Christian thinkers.




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