IRS Whistleblowers vs. Hunter Biden’s Lawyer: Defamation Lawsuit Settled
In a case that has drawn national attention, a defamation lawsuit between IRS whistleblowers and Hunter Biden’s lawyer, Abbe Lowell, has reached a resolution. This settlement marks a significant development in the ongoing saga surrounding the investigation into Hunter Biden’s tax affairs and the allegations of political interference. The case highlights the complexities of whistleblower protection, defamation law, and the intense scrutiny surrounding high-profile investigations.
Background: The IRS Whistleblowers and the Hunter Biden Investigation
Gary Shapley and Joseph Ziegler, two IRS agents, came forward with allegations that the Department of Justice (DOJ) mishandled the investigation into Hunter Biden’s taxes. They claimed that there was political interference that impeded their ability to pursue the case thoroughly. Specifically, they alleged that they were blocked from taking certain investigative steps, such as searching President Joe Biden’s home and interviewing Biden’s grandchildren, and that felony tax charges they recommended were not pursued. These allegations sparked a congressional inquiry and fueled partisan debate. According to a hearing held by Congress, the IRS whistleblowers who investigated Hunter Biden’s evasion of taxes exposed the Department of Justice’s politicization and misconduct.
The Defamation Lawsuit
In response to the whistleblowers’ public statements, Hunter Biden’s lawyer, Abbe Lowell, defended his client and challenged the whistleblowers’ credibility. Lowell accused Shapley and Ziegler of illegally disclosing Hunter Biden’s tax information. In turn, Shapley and Ziegler filed a defamation lawsuit against Lowell, alleging that his statements harmed their reputations and careers. They sought $10 million each in damages.
The Settlement
After a protracted legal battle, the parties reached a settlement in November 2025. While the specific terms of the settlement remain confidential, key aspects have been publicly disclosed. A joint statement released by both parties indicates that:
- Lowell acknowledged that the IRS whistleblowers were authorized under whistleblower protection laws to disclose confidential tax information about the Hunter Biden investigation to congressional tax committees and their designated agents for the purpose of obtaining legal advice.
- The parties agreed to move on from the litigation and dispense with any appeals.
- No payments or other considerations were exchanged as part of the settlement.
- Lowell maintained that he believed he made good faith legal arguments based on case law and acted appropriately to defend his client.
Legal Analysis and Implications
Several legal principles are at play in this case:
- Defamation: Defamation is a false statement that harms someone’s reputation. To win a defamation lawsuit, the plaintiff must prove that the statement was false, published to a third party, caused them harm, and, if the plaintiff is a public figure, was made with actual malice (knowledge of falsity or reckless disregard for the truth).
- Whistleblower Protection: Whistleblower protection laws shield employees from retaliation for reporting waste, fraud, or abuse. These laws aim to encourage individuals to come forward with information that is in the public interest.
- First Amendment: The First Amendment protects freedom of speech, but this protection is not absolute. Defamatory statements are not protected by the First Amendment.
Related Cases and Legal Actions
Hunter Biden has been involved in several other legal battles, including:
- Defamation lawsuit against Patrick Byrne: Hunter Biden sued Patrick Byrne, the former CEO of Overstock.com, for defamation based on Byrne’s claims that Biden was involved in bribery related to unfreezing Iranian money. In July 2025, Biden was on the verge of winning by default after Byrne switched attorneys on the day of the trial.
- Defamation lawsuit against Fox News: Hunter Biden sued Fox News for defamation over a fictional program that depicted his legal troubles. However, he later dropped the lawsuit.
- Criminal charges: Hunter Biden faced federal gun charges and tax charges. He was convicted on gun charges in Delaware. In September 2024, he pled guilty to nine federal tax charges for failing to pay $1.4 million in taxes. Later, Joe Biden pardoned his son of federal tax and gun crimes.
Advice
Navigating defamation law and whistleblower protection can be complex. If you believe you have been defamed or are considering blowing the whistle on potential wrongdoing, it is crucial to seek legal advice from an experienced attorney. A lawyer can help you understand your rights and options and protect your interests.
Conclusion
The settlement between the IRS whistleblowers and Hunter Biden’s lawyer brings an end to a contentious legal battle. While the specific details of the agreement remain confidential, the settlement underscores the importance of whistleblower protection and the complexities of defamation law. The case also highlights the intense scrutiny surrounding investigations involving public figures and the potential for legal disputes to arise.