Hunter Biden Ends Lawsuit Against IRS Whistleblowers

Person in suit with clenched fist on table — Businessman with clenched fist on desk at office. Angry and furious businessman at meeting.

Hunter Biden has abruptly dropped his lawsuit against IRS whistleblowers Gary Shapley and Joe Ziegler, ending a high-profile legal battle that emerged from allegations of confidential tax information disclosures.

Key Takeaways

Hunter Biden voluntarily dismissed his lawsuit against IRS whistleblowers with prejudice, preventing him from refiling the case in the future.
The whistleblowers, Gary Shapley and Joe Ziegler, claimed the lawsuit was an intimidation tactic after they testified about preferential treatment in Biden’s tax investigation.
Biden had previously pleaded guilty to nine federal tax charges for failing to pay $1.4 million in taxes from 2016 to 2019.
Former President Joe Biden granted Hunter a blanket pardon in December 2024 for all crimes committed or potentially committed over the past decade.
The case dismissal follows months of legal maneuvering, including a motion by Biden’s attorneys to withdraw from representing him.

Whistleblowers Claim Vindication

Hunter Biden’s lawsuit against IRS agents Gary Shapley and Joseph Ziegler has been dismissed with prejudice, according to court documents filed in April 2025. Biden had accused the agents of improperly disclosing confidential tax information to media outlets, allegations that stemmed from the agents’ testimonies before Congress regarding their investigation into Biden’s financial affairs. The dismissal comes without any specified reason from Biden’s legal team, leaving observers to speculate about the motivations behind the sudden abandonment of the case.

“It’s always been clear that the lawsuit was an attempt to intimidate us. 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,” stated Shapley and Ziegler following the dismissal.

Hunter Biden abruptly drops lawsuit against IRS — a move the whistleblowers say shows ‘everything you need to know’ https://t.co/RwoK0EPsBr #NYP

— The Report App (@TheReportApp) May 1, 2025

Tax Investigation Background

The legal confrontation emerged from a broader investigation into Hunter Biden’s tax compliance. In September 2024, Biden pleaded guilty to nine federal tax charges, acknowledging his failure to pay approximately $1.4 million in taxes between 2016 and 2019. This guilty plea came after an earlier plea agreement collapsed in July 2023, which would have granted Biden immunity in exchange for admitting guilt to misdemeanor tax counts. The case gained significant public attention when Shapley and Ziegler raised concerns about potential preferential treatment in the investigation.

Both whistleblowers had testified before the House Oversight Committee that they faced limitations in their investigation of Hunter Biden’s financial matters. Shapley publicly accused the Justice Department of deliberately slowing the investigation, while Ziegler supported claims that the Biden administration was creating obstacles to a thorough examination of Hunter Biden’s taxes and business dealings. These testimonies formed the basis of Biden’s lawsuit, which alleged unauthorized disclosure of confidential tax information.

Presidential Pardon and Legal Aftermath

In December 2024, then-President Joe Biden issued a controversial blanket pardon to Hunter Biden covering any crimes or potential criminal activity dating back to 2014. This pardon extended to five other Biden family members as well, drawing criticism from political opponents. Despite the pardon, Hunter Biden continued pursuing his lawsuit against the IRS whistleblowers until this recent dismissal. President Trump briefly appointed Shapley as acting IRS commissioner after taking office before replacing him with a permanent appointee.

“Hunter Biden brought this lawsuit against two honorable federal agents in retaliation for blowing the whistle on the preferential treatment he was given,” stated the lawyers representing Shapley and Ziegler.

The dismissal with prejudice legally bars Biden from refiling the same claims against Shapley and Ziegler in the future. Legal observers note that this type of dismissal typically indicates a complete abandonment of the claims rather than a strategic pause in litigation. The whistleblowers and their legal team have characterized the dismissal as vindication of their actions and testimony regarding the handling of the Biden tax investigation.