As Hunter Biden faces mounting legal challenges from Arkansas to Delaware, a whistleblower from the Internal Revenue Service has gone public to reiterate his assertions that an investigation into the first son’s possible tax fraud is being mishandled.

“There were multiple steps that were slow-walked,” the IRS special agent, Gary Shapely, told CBS Evening News on Wednesday. “When I took control of this particular investigation, I immediately saw deviations from the normal process. It was way outside the norm of what I’ve experienced in the past.”

Mr. Shapely has been with the IRS for more than a decade and says he is not coming forward for political reasons. “It’s not what I want to do,” he said. “I’m just simply not a political person. This is a job, and my oath of office is to treat everybody fairly that we investigate.” 

The investigation into Mr. Biden’s taxes began in 2018, and Mr. Shapely has led the IRS side of the probe for years. He originally filed an anonymous whistleblower report in April, saying the Department of Justice was not completing necessary investigatory steps or just ignoring the case altogether. “For a couple years, we’d been noticing these deviations in the investigative process. And I just couldn’t, you know, fathom that DOJ might be acting unethically on this,” he said. 

Mr. Shapely also claims he was removed from the case for filing that April whistleblower report. In a letter, his attorneys say the Department of Justice made the decision. 

“Today the Internal Revenue Service (IRS) Criminal Supervisory Special Agent we represent was informed that he and his entire investigative team are being removed from the ongoing and sensitive investigation of the high-profile, controversial subject about which our client sought to make whistleblower disclosures to Congress,” Mr. Shapley’s attorneys wrote to the New York Post. 

It’s now unclear if the IRS is investigating President Biden’s troubled son at all. A spokesman for the IRS told the Sun that he “cannot answer” whether the investigation continues. The Department of Justice did not respond to a request for comment. 

A second special agent, who worked under Mr. Shapely and remains anonymous, is also saying he was retaliated against. The agent says he has been fired after working for the IRS for years.

In an email to the IRS commissioner, Daniel Werfel, the anonymous former agent said he was inexplicably fired for raising concerns that the Department of Justice was “acting inappropriately” during the investigation into Mr. Biden. He claims the firing was “retaliation against a whistleblower who alleged his colleagues were covering up the president’s son’s financial crimes.”

The new whistleblower’s attorneys wrote a letter to Republican congressional leaders on Monday, saying their client’s correspondence with IRS leaders “simply raised reasonable, good faith concerns to his chain of command … about the removal of an entire investigative team from the case — which some of them have worked diligently for almost five years — before it has been resolved.”

The attorneys also claim that this alleged retaliation represents violation of federal law. Federal whistleblower protections state that any individual who files such a complaint are protected from “significant change in duties, responsibilities, or working conditions.”

The new Republican majority in Congress has launched a wide-ranging investigation into Mr. Biden’s business practices and payments to Biden family members. Recently, a committee report based on “thousands of bank records” showed that Mr. Biden had received millions of dollars from Communist Chinese and eastern European companies and officials, and later dispersed those funds to his family members, including to his new wife, Melissa Cohen, and his ex-girlfriend, Hallie Biden, who is also Beau Biden’s widow.

The chairman of the House Oversight Committee, which is investigating possible wrongdoing by Mr. Biden, Congressman James Comer, previously said that witnesses he is trying to reach “fear for their lives.”

“We’ve got witnesses that are scared to death to come forward,” Mr. Comer said. “They fear for their lives. I mean, you’ve got the banks that have worked with us, they’re being squeezed by attorneys, by high-ranking officials in the Democrat Party for having the nerve to work with us to comply with our subpoenas.”

A separate whistleblower came forward in 2022 to disclose alleged bribes paid to President Biden during his time as vice president. Mr. Comer and Senator Grassley, whose office received the original complaint, are seeking an unclassified version from the FBI as part of the Oversight Committee’s investigation into potential financial crimes. 

The May 3 subpoena asked the FBI for the report that “allegedly details an arrangement involving an exchange of money for policy decisions.”

“The information provided by a whistleblower raises concerns that then-Vice President Biden allegedly engaged in a bribery scheme with a foreign national,” Mr. Comer wrote in a statement. “The American people need to know if President Biden sold out the United States of America to make money for himself.”