IRS agents Gary Shapley and Joseph Ziegler, who exposed alleged misconduct in the Hunter Biden tax probe, have finalized substantial settlements with the IRS and Department of Justice for illegal retaliation. The agreements mark a significant victory for whistleblower protections in federal investigations.
According to National Review, announced on Oct. 16, 2025, by Empower Oversight, the law firm representing Shapley, these settlements provide compensation for damages suffered. They also mandate new training for federal prosecutors to prevent similar mistreatment of future civil servants.
While the exact payout remains undisclosed, the resolution addresses a long battle against retaliation. Shapley and Ziegler had spotlighted irregularities in the Hunter Biden case, drawing ire from powerful corners of government bureaucracy.
In February 2025, the duo filed a comprehensive grievance with the Merit Systems Protection Board, detailing punitive actions by the IRS and DOJ. They often spoke publicly in media interviews about the reprisals tied to their disclosures.
The Office of Special Counsel investigated and confirmed that the IRS wrongfully suppressed and retaliated against them after their congressional testimony. This independent finding validated their claims of systemic misconduct within federal agencies. Last year, Shapley faced an IRS ultimatum to resign or accept a downgrade in role. Thanks to pressure from congressional Republicans, the agency eventually backed off this coercive demand.
Shapley and Ziegler’s revelations, backed by documents, became pivotal to the House GOP’s impeachment inquiry into former President Joe Biden. The probe focused on his alleged role in his son’s questionable business ventures.
House Republicans uncovered that Hunter Biden and associates amassed $27 million from foreign entities in Ukraine, Romania, and China during and after Joe Biden’s vice presidency. This financial web raised serious ethical concerns.
Hunter Biden, alongside attorney Abbe Lowell, retaliated with attacks, including a lawsuit claiming illegal IRS disclosures to silence the whistleblowers. Amid financial woes, Hunter dropped the suit earlier in 2025.
“We have recently concluded settlement agreements of our claims that the DOJ and IRS illegally retaliated against us for blowing the whistle on the improper politicization of that case. In addition to substantial compensation for the harm we suffered, the DOJ has agreed to use this example to train all federal prosecutors for years to come, so other brave civil servants are not victimized the way we were.” - Gary Shapley and Joseph Ziegler
From a conservative angle, this settlement exposes the deep rot in agencies weaponized against truth-tellers under prior leadership. It’s telling that justice for Shapley and Ziegler only arrived under President Donald Trump’s watch.
“Today, a federal judge announced that when Abbe Lowell published that we had committed a ‘clear-cut crime unprotected by any whistleblower statute’ and other similar allegations, he was merely speaking his opinion.” - Gary Shapley and Joseph Ziegler
Meanwhile, conservatives might smirk at the irony of Hunter Biden’s guilty plea in September 2024 to nine tax charges, echoing the whistleblowers’ advice, only for Joe Biden to issue a sweeping pardon covering 2014 to 2024. Such favoritism reeks of privilege.
The Trump administration, recognizing their courage, elevated Shapley and Ziegler to senior advisers for IRS reform, with Shapley briefly acting as commissioner in April 2025 amid internal disputes. This contrasts sharply with past suppression efforts.
As President Trump pushes to overhaul the IRS and trim its ranks, this case underscores the need for bureaucratic reform. Shapley and Ziegler’s vindication is a win for accountability over entrenched political gamesmanship in Washington.