Hunter Biden Whistleblower: A Special Counsel for Hunter Biden

Hunter Biden’s plea deal on gun and tax charges fell apart Wednesday, most likely because the Justice Department rushed to charge the case and failed to follow standard investigative processes. I urge Attorney General Merrick Garland to appoint a special counsel so an independent reviewer can examine what I believe were deficient investigative steps and improper decisions.

Justice officials prevented investigators from following the evidence. Appointing a special counsel would create a path for the investigation to continue with integrity. I hope transparency will restore public confidence in the idea that every U.S. taxpayer receives equal treatment under the law. Sweetheart deals shouldn’t be handed out like candy to the rich, powerful and politically connected.

I’ve worked at the Internal Revenue Service as a special agent for more than a decade. I am also a Democrat. Last week I put my career on the line to testify about the Hunter Biden investigation before the House Oversight Committee. I was raised a Christian. My parents consistently pressed me to do what was right, a mantra I carry with me to this day. Experience has taught me that doing what is right sometimes makes you unpopular. My decision to come forward was solely based on the hope that my testimony would serve as a call for accountability and reform.

Throughout my career, I have worked with some of the best prosecutors in the country. I have been the lead IRS case agent on many complex financial-crime cases leading to convictions, some carrying prison sentences of more than 15 years. I have also been the affiant (author) of numerous search and seizure warrants that have helped recoup millions of dollars for American taxpayers. I swore to the truth and accuracy of the statements in those affidavits.

In every case I worked, we followed standard operating procedure. We went by the book, and every taxpayer we investigated received fair and equitable treatment.

I came forward because in my opinion, Hunter Biden received preferential treatment. Although some in Congress tried to explain away my concerns, what I saw during the investigation was entirely outside the norm. I have disagreed with prosecutors in the past. In some cases I didn’t get my way. But those disagreements always followed the normal investigative process. I was always allowed to follow concrete evidence and investigate a case without being handcuffed or slow walked by the Justice Department.

Looking back on my five-year tax investigation of Hunter Biden, I recall many disagreements between prosecutors and investigators. These involved the search warrants of Hunter Biden’s residence and storage unit, the verification of WhatsApp messages that seemingly detailed Joe Biden’s presence during business discussions, and delayed or blocked interviews with members of the Biden family. I would characterize the Justice Department’s behavior as obstruction.

Things reached a breaking point when Gary Shapley and I were sidelined after a disagreement with U.S. Attorney David Weiss. Four assigned prosecutors and Mr. Weiss had agreed to recommend the approval of misdemeanor and felony charges for 2017-19 before Mr. Weiss ultimately claimed he wasn’t the deciding person on whether to file charges. When Biden-appointed U.S. attorneys in the District of Columbia and the Central District of California declined the case after only a brief review, and refused to allow Mr. Shapley or me to brief them on our findings, I knew I had to blow the whistle.

Coming forward has already proved costly. It is unlikely that my personal or professional life will ever return to normal. But I have no regrets. I hope that anyone who witnesses corruption or abuse of power in the federal government comes forward as I did.

When I took my oath as a federal law enforcement officer, I pledged to perform my duties with integrity, professionalism, and impartiality. As I sat before Congress I thought about my vow. I can confidently say that in sharing my story, I fulfilled it.

Mr. Ziegler is an IRS special agent.