On the eve of public testimony from two Internal Revenue Service whistleblowers before the House Oversight Committee, Republicans are hoping to use what could be damning evidence of interference in the Hunter Biden investigation to prosecute their case against the “politicized” FBI and Department of Justice. 

The two IRS agents — one named Gary Shapley and one whose identity will finally be unveiled  — will appear on Wednesday afternoon before the Oversight Committee, where, according to a scheduling notice from the committee, the two whistleblowers will bare all about the “Biden family’s influence peddling schemes” and alleged “politicization and misconduct” by FBI and DOJ officials during the federal investigation into Mr. Biden. 

In another significant development in the investigation, the Oversight Committee says it has spoken with an FBI agent who was “assigned to the FBI’s Wilmington office and the Biden criminal investigation” and can confirm the whistleblower’s accounts. Calling the testimony “sickening,” the committee says that the agent, whose name was not disclosed, can prove that the FBI was barred from speaking with Mr. Biden after his father’s election in 2020. 

The two whistleblowers are expected to make the same claim under oath that the United States attorney for Delaware, David Weiss, said in private meetings that he was barred by senior Department of Justice officials from obtaining special counsel status, which would have allowed him to expand the Hunter Biden investigation beyond tax evasion and gun violations and into more serious alleged crimes such as influence peddling and bribery.

Mr. Weiss has refuted this claim, saying in a carefully worded letter to Senator Graham that he never asked for special counsel status. He did not, though, answer the question as to whether he complained to his investigator that he was being hampered. Congressional Republicans say this could be a key part of their investigation into what they say is Mr. Biden’s “sweetheart plea deal.” The first son will appear at Wilmington on July 26 to officially plead guilty to two misdemeanor charges of tax evasion, likely avoiding prison time.

Attorney General Garland has also vociferously denied that Mr. Weiss’s investigation was hampered. “As I said at the outset, Mr. Weiss, who was appointed by President Trump as the U.S. attorney in Delaware and assigned this matter during a previous administration, would be permitted to continue his investigation and to make a decision to prosecute any way in which he wanted to and in any district in which he wanted to,” Mr. Garland told reporters at DOJ headquarters in June. 

Mr. Shapley and his colleague are likely to rebut the attorney general’s claims, which could lead to more calls for the House GOP to impeach Mr. Garland. In June, Speaker McCarthy told Fox News that he would consider such a move should the IRS whistleblowers’ accounts prove to be true.

What Mr. Garland “is saying and what David Weiss is saying are two different things,” Mr. McCarthy said. “If it comes true what the IRS whistleblower is saying, we’re going to start impeachment inquiries on the attorney general.”

The chairman of the Oversight Committee, Congressman James Comer, has said this testimony from the IRS whistleblowers could help the GOP paint a larger picture of alleged corruption and preferential treatment. 

“Thanks to the good work of Ways and Means Committee Chairman Jason Smith, IRS whistleblowers recently provided information to Congress that confirm many findings of our investigation,” Mr. Comer said in a statement, referring to his panel’s months-long probe into the Biden family’s finances. Since the Republicans took over the House majority in January, the Oversight Committee has disclosed a number of payments from foreign entities that passed through Mr. Biden fils to members of his family. 

Mr. Comer says the DOJ inappropriately interjected itself into the work of Mr. Weiss, who was appointed to his position by President Trump and has been investigating Mr. Biden since 2018. Mr. Comer claims executive branch officials are trying to protect the first son, as well as his father and uncle, James — President Biden’s brother — with whom he has worked. 

“We need to hear from whistleblowers and other witnesses about this weaponization of federal law enforcement power,” Mr. Comer said. “This hearing is an opportunity for the American people to hear directly from these credible and brave whistleblowers.”

Mr. Shapley and his fellow whistleblower first brought their concerns to Congress earlier this year. They claim that the DOJ’s investigation into Mr. Biden was “slow-walked” by political appointees. “When I took control of this particular investigation, I immediately saw deviations from the normal process,” Mr. Shapley told the “CBS Evening News” in May. “It was way outside the norm of what I’ve experienced in the past.”

Mr. Shapley, in an interview with Fox News’s Bret Baier, also claimed that Mr. Weiss told members of his office that he sought to bring felony charges against Mr. Biden on multiple occasions in multiple jurisdictions.

The saga of Mr. Biden’s legal troubles eventually culminated in the so-called sweetheart plea deal between the first son and Mr. Weiss, with whom the IRS whistleblowers worked. 

Mr. Biden has agreed to plead guilty to two misdemeanor counts of “willful” income tax evasion. He will also enter a pretrial diversion program for drug abuse after he allegedly illegally purchased a firearm by lying to regulators about his addiction. 

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Correction: Mr. Biden agreed to plead guilty to two misdemeanor counts of tax evasion, an earlier version misstated the nature of the charges.