Hunter Biden has withdrawn his lawsuit against two Internal Revenue Service whistleblowers, bringing a swift and unexpected end to the legal action he filed in 2023, as reported by The New York Post.
The whistleblowers, Gary Shapley and Joe Ziegler, had accused the Department of Justice of interfering in the federal tax fraud investigation into the president’s son.
Biden voluntarily filed for dismissal of the case on Wednesday without providing a specific reason. His attorneys, Abbe David Lowell, Christopher Man, David Kolansky, and Isabella Oishi, had filed a motion to withdraw from the case last month.
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Shapley, formerly an IRS supervisory special agent, and Ziegler, also an agent at the time, issued a joint statement following the dismissal.
“It’s always been clear that the lawsuit was an attempt to intimidate us,” they said. “Intimidation and retaliation were never going to work. We truly wanted our day in court to provide the complete story, but it appears Mr. Biden was afraid to actually fight this case in a court of law after all.”
“His voluntary dismissal of the case tells you everything you need to know about who was right and who was wrong.”
The lawsuit originally accused the whistleblowers of making public disclosures about Biden’s confidential tax information in media interviews and congressional testimony, which his legal team argued violated his privacy rights.

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Shapley and Ziegler had previously raised concerns through official channels about how the Justice Department was handling the Hunter Biden probe.
Their complaints included claims that the DOJ “slow-walked” the investigation and obstructed prosecutorial efforts. Shapley detailed many of these allegations in a May 2023 interview with CBS News.
After a plea deal between Biden and the Department of Justice collapsed later that year, the DOJ charged him with nine tax-related offenses.
Prosecutors alleged that between 2016 and 2019, Biden failed to pay $1.4 million in taxes. He eventually repaid those funds and pleaded guilty to all charges. His father, President Joe Biden, later granted him a “full and unconditional” pardon.

Attorneys for the whistleblowers pointed out that Hunter Biden dismissed the case “with prejudice,” meaning it cannot be refiled.
“Hunter Biden brought this lawsuit against two honorable federal agents in retaliation for blowing the whistle on the preferential treatment he was given,” the legal team stated.
“Shapley and Ziegler did nothing wrong, never had to seek a pardon, and their actions have now been entirely vindicated once again.”
Earlier this month, President Donald Trump briefly appointed Shapley as acting commissioner of the IRS before naming Michael Faulkender as the permanent replacement.
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