Gary Shapley Jr., a supervisory special agent with the IRS’s criminal investigations department, has come forward as an IRS whistleblower in the ongoing investigation into Hunter Biden’s tax affairs. Shapley, a 14-year veteran of the IRS, has accused Justice Department officials of delaying the investigation and has raised concerns about the conduct of the probe.

Shapley, who oversaw the agency’s investigation of Biden’s taxes, revealed his identity in an interview with CBS News. He claimed that “multiple steps” in the investigation were delayed at the request of Justice Department officials. According to Shapley, the deviations from normal procedures were evident when he took control of the investigation in early 2020.

The probe into Hunter Biden’s taxes began under the Obama administration and has been supervised by David Weiss, the US Attorney for the District of Delaware. While Hunter Biden has not been charged with any crime as a result of the investigation, federal prosecutors have reportedly been considering seeking an indictment against him.

Shapley’s allegations of favoritism towards Hunter Biden have been met with skepticism by veterans of Justice Department and IRS investigations. They argue that reassigning investigators when prosecutors are ready to make charging decisions is a common practice. Disagreements between agents and prosecutors over whether there is enough evidence to support charges are not uncommon.

Shapley’s involvement with a nonprofit organization called Empower Oversight has raised concerns about potential political motivations behind his claims. The nonprofit is staffed by former Republican congressional staffers, and Shapley’s decision to decline speaking to the Democratic-led Senate Finance Committee has fueled suspicions of bias.

While Shapley has accused prosecutors of favoritism and retaliation, experts argue that his claims may be part of a coordinated effort to pressure prosecutors into charging Hunter Biden. The involvement of his attorney, Tristan Leavitt, who has ties to the Trump administration and has represented conservative clients, has raised red flags among congressional sources.

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Despite the controversy surrounding Shapley’s allegations, it is important to note that no charges have been filed against Hunter Biden at this time. The investigation into his tax affairs is ongoing, and the ultimate decision on whether to pursue charges rests with prosecutors.

As the House Ways and Means Committee prepares to hear Shapley’s testimony in a closed session, it remains to be seen how his claims will impact the investigation into Hunter Biden’s taxes.