[House Report 118-281]
[From the U.S. Government Publishing Office]


                                                Union Calendar No. 225
 
 118th Congress    }                                     {    Report
                         HOUSE OF REPRESENTATIVES
  1st Session      }                                     {    118-281
_______________________________________________________________________


SUBMISSION TO THE U.S. HOUSE OF REPRESENTATIVES OF DOCUMENTS PROTECTED 
                UNDER INTERNAL REVENUE CODE SECTION 6103

                               ----------                              

                              R E P O R T

                                 of the

                      COMMITTEE ON WAYS AND MEANS
                        HOUSE OF REPRESENTATIVES

                             together with

                            DISSENTING VIEWS






                 [GRAPHIC NOT AVAILABLE IN TIFF FORMAT]







November 29, 2023.--Committed to the Committee of the Whole House on 
            the State of the Union and ordered to be printed
 
                               ______
                                 

                 U.S. GOVERNMENT PUBLISHING OFFICE

54-169                    WASHINGTON : 2024












                                  House of Representatives,
                                 Washington, DC, November 29, 2023.
    Dear Mr. Speaker: On September 27, 2023, by a vote of 24 to 
17, the Committee on Ways and Means voted to submit documents 
protected under Internal Revenue Code Section 6103 to the 
United States House of Representatives. Dissenting views are 
included.
            Sincerely,
                                               Jason Smith,
                             Chairman, Committee on Ways and Means.
















                                                Union Calendar No. 225
 
 118th Congress    }                                     {    Report
                         HOUSE OF REPRESENTATIVES
  1st Session      }                                     {    118-281
_______________________________________________________________________

 
SUBMISSION TO THE U.S. HOUSE OF REPRESENTATIVES OF DOCUMENTS PROTECTED 
                UNDER INTERNAL REVENUE CODE SECTION 6103

                                _______
                                

 November 29, 2023.--Committed to the Committee of the Whole House on 
            the State of the Union and ordered to be printed

                                _______
                                

     Mr. Smith of Missouri, from the Committee on Ways and Means, 
                        submitted the following

                              R E P O R T

                             together with

                            DISSENTING VIEWS

                                CONTENTS

                                                                   Page
 I. SUMMARY AND BACKGROUND............................................1
          A. Purpose and Summary.................................     1
          B. Background on The Committee's Jurisdiction and 
              Statutory Authority................................     3
          C. Background on The Committee's Work..................     4
II. EXPLANATION OF THE SUBMITTED MATERIALS............................6
          A. Background on the Submitted Materials...............     6
          B. Description of the Submitted Materials..............     7
          C. Description of Committee Redactions.................     7
III.VOTES OF THE COMMITTEE............................................9

IV. DISSENTING VIEWS.................................................11
ATTACHMENT A--COMMITTEE ON WAYS AND MEANS EXECUTIVE SESSION 
  TRANSCRIPT--SEPTEMBER 27, 2023.................................    15

                       I. SUMMARY AND BACKGROUND


                         A. Purpose and Summary

    The Committee on Ways and Means (``Committee'') met in 
closed executive session on September 27, 2023, to consider 
materials protected by 26 U.S.C. Sec. 6103 (``Section 6103''), 
comprised of the following.

           SECTION 6103 MATERIALS SUBMITTED BY JOSEPH ZIEGLER

    Mr. Joseph Ziegler (``Mr. Ziegler''), an Internal Revenue 
Service (``IRS'') Criminal Investigator, provided five separate 
productions of documents to the Committee after his testimony 
before the Committee on Oversight and Accountability on July 
19, 2023.\1\ Each of these productions (``affidavits''') 
included an affidavit created by Mr. Ziegler, and each 
affidavit was accompanied by exhibits.
---------------------------------------------------------------------------
    \1\ H. Comm. on Oversight and Accountability, Hearing with IRS 
Whistleblowers About the Biden Criminal Investigation (July 19, 2023), 
https://oversight.house.gov/hearing/hearing-with-irs-whistleblowers-
about-the-biden-criminal-investigation/.
---------------------------------------------------------------------------
    The first affidavit was provided to the Committee on August 
30, 2023.\2\ This production included a document titled 
``Affidavit 1'' and 20 accompanying exhibits. This affidavit 
and the related exhibits included specific details about the 
nature of the tax charges the IRS recommended to be filed 
against Hunter Biden. The exhibits also included worksheets on 
his unreported income and taxes due and owing, details about 
allegedly improper business deductions, formation documents for 
Hudson West III (an entity in which Hunter Biden holds a 50 
percent stake), tax returns for Hudson West III, memoranda of 
interviews with Hunter Biden associates, including of Hunter 
Biden's uncle, James Biden, relevant Hunter Biden email 
messages, and a WhatsApp message from Hunter Biden.
---------------------------------------------------------------------------
    \2\ To avoid confusion, the affidavits are discussed in the order 
in which Mr. Ziegler numbered them even though Affidavit 2 was received 
by the Committee first on August 22, 2023, and Affidavit 1 was received 
on August 30, 2022.
---------------------------------------------------------------------------
    The second affidavit was provided to the Committee on 
August 22, 2023. This production included a document titled 
``Affidavit 2'' and 14 accompanying exhibits. This affidavit 
and related exhibits included email messages and related 
documents exchanged among the investigators, prosecutors, and 
U.S. Department of Justice (``DOJ'') tax attorneys. These 
communications relate to investigative activities into the 
Hunter Biden case, many of which had been discussed in Mr. 
Ziegler's prior testimony before the Committee.
    The third affidavit was provided to the Committee on 
September 7, 2023. This production included a document titled 
``Affidavit 3'' and 23 accompanying exhibits. This affidavit 
and related exhibits included an expansive set of messages 
between Hunter Biden and his associates, including messages 
that had been discussed in Mr. Gary Shapley's (``Mr. Shapley'') 
prior testimony before the Committee. Also included in the 
exhibits is a timeline regarding Burisma (a Ukrainian company 
from which Hunter Biden received payments) and contact with 
U.S. government officials. Additionally, this production 
included emails and attachments related to the timeline, an 
excerpt of a presentation for a ``tax summit'' meeting in June 
2022, and filter memos related to the Hunter Biden laptop.
    The fourth affidavit was provided to the Committee on 
September 7, 2023. This production included a document titled 
``Affidavit 4'' and four accompanying exhibits. This affidavit 
and related exhibits included a Federal Bureau of Investigation 
(``FBI'') FD-302 interview memorandum regarding an interview 
with Hunter Biden associate Tony Bobulinski, a full transcript 
of a December 8, 2020, interview with John Robinson (``Rob'') 
Walker, and an FBI-FD 302 memorandum of an interview with Rob 
Walker.
    The fifth production was provided to the Committee on 
September 19, 2023. This production included a document titled 
``Affidavit 5'' and nine accompanying exhibits. On September 
20, 2023, the Committee received an updated affidavit from Mr. 
Ziegler's counsel. That is the version that was presented to 
the Committee consideration. This affidavit and related 
exhibits included email messages and related documents 
exchanged among the investigators, prosecutors, and DOJ tax 
attorneys regarding investigative activities into the Hunter 
Biden case.

            SECTION 6103 MATERIALS SUBMITTED BY GARY SHAPLEY

    Mr. Shapley provided three productions of documents to the 
Committee after his testimony before the Committee on Oversight 
and Accountability on July 19, 2023.\3\
---------------------------------------------------------------------------
    \3\ H. Comm. on Oversight and Accountability, Hearing with IRS 
Whistleblowers About the Biden Criminal Investigation (July 19, 2023), 
https://oversight.house.gov/hearing/hearing-with-irs-whistleblowers-
about-the-biden-criminal-investigation/.
---------------------------------------------------------------------------
    The first production was provided to the Committee on 
September 11, 2023. This production included a cover letter 
addressed to Chairman Smith and Ranking Member Neal, and Senate 
Finance Committee Chairman Wyden and Ranking Member Crapo. The 
production also included nine attachments. The nine attachments 
contain email chains related to the scheduling of an October 7, 
2022, meeting referenced in Mr. Ziegler and Mr. Shapley's 
testimonies previously provided to the Committee--including 
emails related to concerns Mr. Shapley raised during the 
investigation into Hunter Biden, as well as Mr. Shapley's notes 
regarding interactions he had with a supervisor about his 
decision to make protected disclosures to Congress.
    The second production was provided to the Committee on 
September 13, 2023. This production included two cover letters. 
One cover letter was addressed to Chairman Smith and Ranking 
Member Neal, and Senate Finance Committee Chairman Wyden and 
Ranking Member Crapo. The attachment to this letter included 
Mr. Shapley's unredacted, handwritten notes from the October 7, 
2022, meeting. The other cover letter was addressed to House 
Judiciary Committee Chairman Jim Jordan and Ranking Member 
Jerrold Nadler. The attachment to this letter included Mr. 
Shapley's redacted, handwritten notes from the October 7, 2022, 
meeting.
    The third production was provided to the Committee on 
September 20, 2023. This production included a written 
statement from Mr. Shapley along with numerous attachments. The 
attachments included email chains, case reports, and memorandum 
of conversations regarding the investigation of Hunter Biden. 
Many of these materials relate to Mr. Shapley's prior testimony 
before the Committee.
    By a recorded vote of 24 to 17, the Committee favorably 
adopted the motion to submit these materials to the U.S. House 
of Representatives.

 B. Background on the Committee's Jurisdiction and Statutory Authority

    The Committee has sole jurisdiction in the United States to 
originate federal tax legislation and has oversight authority 
over tax administration by the IRS and the U.S. Department of 
the Treasury.\4\ Under Section 6103, there is a ``general rule 
that [tax] returns and return information are confidential.'' 
\5\ Therefore, ``[r]eturns and return information cannot be 
disclosed unless a specific exception for such disclosure is 
provided for in the Code.'' \6\ There are ``a number of 
specific exceptions to the general rule of confidentiality'' in 
Section 6103, including ``authorizations to furnish information 
to Congress, the Department of Justice, and certain designees 
of the taxpayer pursuant to taxpayer consent.'' \7\
---------------------------------------------------------------------------
    \4\ Article I, Section 7, U.S. Constitution; H. Comm. on Ways and 
Means, About, https://waysandmeans.house.gov/about/.
    \5\ Joint Committee on Taxation, Background Regarding the 
Confidentiality and Disclosure of Federal Tax Returns (JCX-3-19) (Feb. 
4, 2019), https://www.jct.gov/getattachment/4c176272-a1d4-468e-ba68-
1c1c51a11d61/x-3-19-5159.pdf.
    \6\ Id.
    \7\ Id.
---------------------------------------------------------------------------
    Section 6103 also authorizes the Chairmen of the House 
Committee on Ways and Means, the Senate Committee on Finance, 
and the Joint Committee on Taxation to receive returns and 
return information; and the Chairmen of those Committees, along 
with the Chief of Staff of the Joint Committee on Taxation, may 
``designate examiners and agents to inspect returns and return 
information.'' \8\ Section 6103 also contains a whistleblower 
provision:
---------------------------------------------------------------------------
    \8\ Id.; 26 U.S.C. Sec. 6103(f)(4)(A).

          Any person who otherwise has or had access to any 
        return or return information under this section may 
        disclose such return or return information to a 
        committee referred to in paragraph (1) or any 
        individual authorized to receive or inspect information 
        under paragraph (4)(A) if such person believes such 
        return or return information may relate to possible 
        misconduct, maladministration, or taxpayer abuse.\9\
---------------------------------------------------------------------------
    \9\ 6 U.S.C. Sec. 6103(f)(5).

    Moreover, any return or return information obtained by or 
on behalf of the aforementioned Committees ``may be submitted 
by the committee to either the Senate or the House of 
Representatives, or to both. Such submission does not require 
the Senate or House of Representatives to be sitting in closed 
executive session.'' \10\
---------------------------------------------------------------------------
    \10\ 26 U.S.C. Sec. 6103(f)(4)(A); Joint Committee on Taxation, 
Background Regarding the Confidentiality and Disclosure of Federal Tax 
Returns (JCX-3-19) (Feb. 4, 2019), https://www.jct.gov/getattachment/
4c176272-a1d4-468e-ba68-1c1c51a11d61/x-3-19-5159.pdf.
---------------------------------------------------------------------------

                 C. Background on The Committee's Work

    Chairman Smith, Ranking Member Neal, and the Chairs and 
Ranking Members of other House and Senate Committees received a 
letter on April 19, 2023, from counsel for an IRS Criminal 
Supervisory Special Agent (Whistleblower 1), who was later 
identified as Mr. Shapley.\11\ That letter outlined, in very 
general terms, the nature of information Mr. Shapley wished to 
share with the Committee, including information that would:
---------------------------------------------------------------------------
    \11\ Statement from Chairman Smith on IRS Whistleblower Outreach, 
H. Comm. on Ways and Means (Apr. 19, 2023), https://
waysandmeans.house.gov/statement-from-chairman-smith-on-irs-
whistleblower-outreach/.
---------------------------------------------------------------------------
    (1) Contradict sworn testimony provided to Congress by a 
senior political official;
    (2) Identify unmitigated conflicts of interest; and
    (3) Provide examples of preferential treatment based on 
political considerations.
    Counsel for Mr. Shapley offered to provide a proffer to the 
Committee to outline the nature of the testimony Mr. Shapley 
could provide.
    On May 5, 2023, Committee staff received that attorney 
proffer, which disclosed that the subject of the investigation 
was R. Hunter Biden. Majority and minority staff were 
designated by Chairman Smith under Section 6103 to receive the 
information; both majority and minority staff were present at 
the attorney proffer and were afforded equal opportunity to ask 
questions. After receiving the proffer, a voluntary interview 
of Mr. Shapley was scheduled for later in May.
    On May 15, 2023, the Committee received a letter from Mr. 
Shapley's legal counsel notifying the Committee that he and his 
entire IRS investigative team had been removed from the ongoing 
and sensitive investigation about which Mr. Shapley sought to 
make a disclosure to Congress.\12\ The letter noted that Mr. 
Shapley was informed that the removal occurred at the request 
of DOJ.\13\ Following that removal, the Committee learned that 
another IRS employee had retained counsel and had interest in 
providing additional relevant information to the Committee.
---------------------------------------------------------------------------
    \12\ Letter from Mark D. Lytle and Tristan Leavitt, to The Hon. 
Jason Smith, Chairman, H. Comm. on Ways and Means, The Hon. Jim Jordan, 
Chairman, H. Comm. on the Judiciary, et al. (May 15, 2023).
    \13\ Id.
---------------------------------------------------------------------------
    On May 22, 2023, the Committee received a letter from Mr. 
Shapley's legal counsel alleging that the IRS had taken further 
actions against Mr. Shapley.\14\
---------------------------------------------------------------------------
    \14\ Letter from Tristan Leavitt and Mark D. Lytle to The Hon. 
Jason Smith, Chairman, H. Comm on Ways and Means, et al., (May 22, 
2023).
---------------------------------------------------------------------------
    On May 24, 2023, the Committee received a letter from an 
IRS Criminal Investigator's legal counsel noting that 
Whistleblower 2, who later identified himself as Mr. Ziegler, 
shared the concerns about the management of the high-profile 
case raised by Mr. Shapley.\15\  The letter also notes that 
despite Mr. Ziegler's good faith efforts to engage in a 
dialogue with supervisors at the IRS about this case and the 
management of the case, to date, this has resulted in no 
constructive engagement.\16\ Rather, IRS management responded 
in a manner that raised significant alarm for Mr. Ziegler of 
possible retaliation.
---------------------------------------------------------------------------
    \15\ Letter from Dean Zerbe to The Hon. Jason Smith, Chairman, and 
The Hon. Richard Neal, Ranking Member, H. Comm on Ways and Means, et 
al., (May 22, 2023).
    \16\ Id.
---------------------------------------------------------------------------
    On May 26, 2023, and June 1, 2023, Committee staff 
conducted voluntary transcribed interviews of Mr. Shapley and 
Mr. Ziegler. Each interview lasted for approximately seven 
hours. Majority and minority staff had equal opportunity to ask 
questions of the whistleblowers and were able to ask questions 
until none remained.
    On June 22, 2023, the Committee held an executive session 
to consider materials protected by Section 6103, including the 
transcripts of the transcribed interviews of the two 
whistleblowers and two supplemental documents submitted by the 
whistleblowers.\17\ The minority also requested that the 
Committee include and consider a June 7, 2023, letter from IRS 
Commissioner Daniel Werfel to Chairman Smith.\18\ The Committee 
voted to submit those materials to the U.S. House of 
Representatives and thereby make public all five documents. The 
Committee also voted to make a transcript of the closed 
executive session public.
---------------------------------------------------------------------------
    \17\ H. Comm. on Ways and Means, Smith: Testimony of IRS Employees 
Reveals Biden IRS, DOJ Interfered in Tax Investigation of Hunter Biden, 
Revealing Preferential Treatment for Wealthy and Politically Connected 
(June 22, 2023), https://gop-waysandmeans.house.gov/smith-testimony-of-
irs-employees-reveals-biden-irs-doj-interfered-in-tax-investigation-of-
hunter-biden-revealing-preferential-treatment-for-wealthy-and-
politically-connected/.
    \18\ Id.
---------------------------------------------------------------------------
    On June 29, 2023, the Chairmen of the Committee on Ways and 
Means, the Committee on the Judiciary, and the Committee on 
Oversight and Accountability sent letters requesting interviews 
with 13 federal government employees--including two IRS 
officials--likely to have information relevant to Mr. Shapley's 
and Mr. Ziegler's allegations.\19\
---------------------------------------------------------------------------
    \19\ Letter from Chairmen Jim Jordan, Jason Smith, and James Comer, 
to Daniel Werfel, Commissioner, Internal Revenue Service (June 29, 
2023).
---------------------------------------------------------------------------
    The DOJ and IRS did not initially make any of those 
individuals available for interviews on a voluntary basis. 
Chairman Smith therefore issued deposition subpoenas to the two 
IRS employees--Michael Batdorf and Darrel Waldon.\20\ After the 
subpoenas were issued, the IRS agreed to make Mr. Batdorf and 
Mr. Waldon available for voluntary transcribed interviews on a 
limited set of topics. Specifically, in advance of their 
interviews with the Committee, Mr. Batdorf and Mr. Waldon were 
directed by the IRS not to answer certain questions relevant to 
the Committee's investigation. During the interviews, IRS 
lawyers intervened on numerous occasions to instruct Mr. 
Batdorf and Mr. Waldon not to answer certain questions.\21\
---------------------------------------------------------------------------
    \20\ H. Comm. on Ways and Means, Ways and Means, Judiciary 
Committees Issue Subpoenas Compelling Witness Testimony on Political 
Interference and Preferential Treatment in Hunter Biden Investigation 
(Aug. 21, 2023), https://waysandmeans.house.gov/ways-and-means-
judiciary-committees-issue-subpoenas-compelling-witness-testimony-on-
political-interference-and-
preferential-treatment-in-hunter-biden-investigation/.
    \21\ See e.g., Memorandum for Darrell Waldon, Director, Advanced 
Analytics & Innovation, Criminal Investigation, from Daniel I. Werfel, 
Commissioner, Subject: Testimony Authorization (Sept. 7, 2023); 
Memorandum for Michael Batdorf, Director of Field Operations, Southern 
Area, Criminal Investigation, from Daniel I. Werfel, Commissioner, 
Subject: Testimony Authorization (Sept. 11, 2023); Transcribed 
Interview of Darrell Waldon, Director, Advanced Analytics & Innovation, 
Internal Revenue Service Criminal Investigation at 9 (Sept. 8, 2023); 
Transcribed Interview of Michael Batdorf, Director of Field Operations, 
Internal Revenue Service Criminal Investigation at 8 (Sept. 12, 2023).
---------------------------------------------------------------------------
    The Committee has also requested documents and information 
from the DOJ, but very few responsive documents have been 
provided. In addition, the Committee has sought information 
from the Treasury Inspector General for Tax Administration 
(``TIGTA''), the DOJ Inspector General (``DOJ OIG''), and the 
Office of Special Counsel (``OSC''), which is an independent 
agency that protects federal employees from prohibited 
personnel practices.
    On July 19, 2023, Mr. Shapley and Mr. Ziegler testified 
before the Oversight and Accountability Committee, where they 
stated that they could not answer certain questions in an open 
setting but would provide the Committee with additional 
information under Section 6103.\22\
---------------------------------------------------------------------------
    \22\ H. Comm. on Oversight and Accountability, Hearing with IRS 
Whistleblowers About the Biden Criminal Investigation (July 19, 2023), 
https://oversight.house.gov/hearing/hearing-with-irs-whistleblowers-
about-the-bidencriminal-investigation/.
---------------------------------------------------------------------------

               II. EXPLANATION OF THE SUBMITTED MATERIALS


                A. Background on the Submitted Materials

    After the Oversight and Accountability Committee hearing on 
July 19, 2023, the two whistleblowers began providing 
additional Section 6103 materials to the Committee. Every 
production of documents provided by the whistleblowers to 
Committee majority staff designated under Section 6103 was also 
provided to Committee minority staff designated under 6103. The 
materials provided in these productions are the materials that 
were considered by the Committee on September 27, 2023.
    Many of the documents provided to the Committee contained 
redactions. Committee majority and minority staff reviewed the 
materials and minority staff had the opportunity to propose 
redactions. Consistent with the Committee's practice to redact 
personally identifiable information (``PII''), the Committee 
only made minimal additional redactions to protect email 
addresses, phone numbers, addresses, and any identifiers 
specific to the investigation, case, or account. Included in 
Section C to this report is a description of the redactions 
made by the Committee.

               B. Description of the Submitted Materials

    The documents presented during executive session for the 
Committee's consideration included the following:
          1.  Committee on Ways and Means Report on Materials 
        Presented to the Committee on Ways and Means Under 26 
        U.S.C. Sec. 6103
                  a. Appendix A: List of redactions made by 
                Ways and Means majority staff
                  b. Appendix B: Table of Contents
          2. Affidavit 1 from Mr. Ziegler which includes 20 
        exhibits for further clarification.
          3. Affidavit 2 from Mr. Ziegler which includes 14 
        exhibits for further clarification.
          4. Affidavit 3 from Mr. Ziegler which includes 23 
        exhibits for further clarification.
          5. Affidavit 4 from Mr. Ziegler which includes 4 
        exhibits for further clarification.
          6. Affidavit 5 from Mr. Ziegler which includes 9 
        exhibits for further clarification.
          7. Supplemental disclosure 1 from Mr. Shapley which 
        includes 9 attachments for further clarification.
          8. Supplemental disclosure 2 from Mr. Shapley which 
        includes 2 attachments for further clarification.
          9. Supplemental disclosure 3 from Mr. Shapley which 
        includes 31 attachments for further clarification.

                 C. Description of Committee Redactions


            REDACTIONS MADE BY WAYS AND MEANS MAJORITY STAFF

    Mr. Joseph Ziegler provided documents to the Committee with 
numerous redactions. Committee staff made additional redactions 
of personal identifiable information from the documents. Any 
redactions not on the list were already redacted in the version 
of the document provided to the Committee.
          1. Joseph Ziegler Affidavit #1 Exhibit 3A
                  -- Page 12: Data locator number
                  -- Page 16: Data locator number
          2. Joseph Ziegler Affidavit #1 Exhibit 3B
                  -- Page 2: Data locator number
                  -- Page 12: Data locator number
                  -- Page 16: Data locator number
                  -- Page 20: Data locator number
          3. Joseph Ziegler Affidavit #1 Exhibit 4A
                  -- Devon Archer email address
                  -- Hunter Biden email address and phone 
                number
                  -- Identifying document number
          4. Joseph Ziegler Affidavit #4 Exhibit 402
                  -- John Robinson Walker street address
          5. Joseph Ziegler Affidavit #5 Exhibit 506
                  -- Page 3: IRS CI phone number
                  -- Page 3: Michael Batdorf phone number
                  -- Page 4: IRS email addresses and phone 
                numbers
                  -- Page 5: IRS CI phone number and email
    Mr. Gary Shapley provided documents with minimal redactions 
to the Committee. Committee staff redacted personal 
identifiable information from the documents. Any redactions not 
on the list below were already redacted in the version of the 
document provided to the Committee. If a specific attachment is 
not listed below, the Committee did not make any additional 
redactions.
          6. Gary Shapley September 11, 2023, Supplemental 
        Submission
                  -- Attachment 1: Phone numbers, email 
                addresses
                  -- Attachment 2: Phone numbers, email 
                addresses
                  -- Attachment 3: Phone numbers, email 
                addresses
                  -- Attachment 4: Phone numbers, email 
                addresses
                  -- Attachment 6: Phone numbers, email 
                addresses
                  -- Attachment 7: Phone number
                  -- Attachment 8: Phone numbers, email 
                addresses
                  -- Attachment 9: Email addresses
          7. Gary Shapley September 20, 2023, Supplemental 
        Submission
                  -- Attachment 2: Email addresses, phone 
                numbers
                  -- Attachment 3: Investigation number
                  -- Attachment 4: Email addresses, phone 
                numbers
                  -- Attachment 5: Phone numbers
                  -- Attachment 6: Investigation number, 
                signature
                  -- Attachment 7: Email addresses, phone 
                numbers
                  -- Attachment 8: Phone numbers
                  -- Attachment 10: Case number
                  -- Attachment 11: Email addresses, phone 
                numbers
                  -- Attachment 12: Case number
                  -- Attachment 13: Email addresses, phone 
                numbers
                  -- Attachment 14: Case number
                  -- Attachment 15: Email addresses, phone 
                numbers
                  -- Attachment 18: Email addresses
                  -- Attachment 20: Email addresses
                  -- Attachment 21: Email addresses, phone 
                numbers
                  -- Attachment 25: Email addresses, phone 
                numbers
                  -- Attachment 26: Email addresses, phone 
                numbers
                  -- Attachment 28: Email addresses, phone 
                numbers
                  -- Attachment 29: Email addresses
                  -- Attachment 30: Email addresses, phone 
                numbers

                      III. VOTES OF THE COMMITTEE

    Pursuant to clause 3(b) of rule XIII of the Rules of the 
House of Representatives, the following statements are made 
concerning the vote of the Committee in its consideration of 
materials that were considered by the Committee during the 
Executive Session.
    A motion, offered by Mr. Smith of Nebraska, to make public 
the transcript of the executive session proceedings should the 
Committee vote to submit to the House any information. The 
motion was agreed to by unanimous consent. See Attachment A at 
end of report.
    A motion, pursuant to clause 2(g)(1) of House rule 11, that 
the Committee proceed to a closed executive session, offered by 
Mr. Schweikert. The motion was agreed to by a roll call vote of 
37 yeas to 0 nays (with quorum being present). The vote was as 
follows:

----------------------------------------------------------------------------------------------------------------
         Representative              Yea       Nay     Present    Representative       Yea       Nay     Present
----------------------------------------------------------------------------------------------------------------
Mr. Smith (MO)..................        X   ........  ........  Mr. Neal..........        X   ........  ........
Mr. Buchanan....................        X   ........  ........  Mr. Doggett.......        X   ........  ........
Mr. Smith (NE)..................        X   ........  ........  Mr. Thompson......        X   ........  ........
Mr. Kelly.......................        X   ........  ........  Mr. Larson........        X   ........  ........
Mr. Schweikert..................        X   ........  ........  Mr. Blumenauer....        X   ........  ........
Mr. LaHood......................        X   ........  ........  Mr. Pascrell......        X   ........  ........
Dr. Wenstrup....................        X   ........  ........  Mr. Davis.........        X   ........  ........
Mr. Arrington...................        X   ........  ........  Ms. Sanchez.......  ........  ........  ........
Dr. Ferguson....................        X   ........  ........  Mr. Higgins.......  ........  ........  ........
Mr. Estes.......................        X   ........  ........  Ms. Sewell........        X   ........  ........
Mr. Smucker.....................        X   ........  ........  Ms. DelBene.......        X   ........  ........
Mr. Hern........................        X   ........  ........  Ms. Chu...........        X   ........  ........
Ms. Miller......................        X   ........  ........  Ms. Moore.........  ........  ........  ........
Dr. Murphy......................        X   ........  ........  Mr. Kildee........        X   ........  ........
Mr. Kustoff.....................        X   ........  ........  Mr. Beyer.........  ........  ........  ........
Mr. Fitzpatrick.................        X   ........  ........  Mr. Evans.........        X   ........  ........
Mr. Steube......................  ........  ........  ........  Mr. Schneider.....  ........  ........  ........
Ms. Tenney......................        X   ........  ........  Mr. Panetta.......        X   ........  ........
Mrs. Fischbach..................        X   ........  ........
Mr. Moore.......................        X   ........  ........
Mrs. Steel......................        X   ........  ........
Ms. Van Duyne...................        X   ........  ........
Mr. Feenstra....................        X   ........  ........
Ms. Malliotakis.................        X   ........  ........
Mr. Carey.......................        X   ........  ........
----------------------------------------------------------------------------------------------------------------

    A motion, offered by Mr. Schweikert, to submit to the House 
of Representatives the materials that were considered by the 
Committee during the Executive Session, comprised of the 
affidavits submitted by Mr. Ziegler and all accompanying 
materials, the supplemental disclosures submitted by Mr. 
Shapley and all accompanying materials, and the Committee 
Report on Materials Presented Under 26 U.S.C. Sec. 6103. The 
motion was agreed to by a recorded vote of 24 to 17 (with a 
quorum being present). The vote was as follows:

----------------------------------------------------------------------------------------------------------------
         Representative              Yea       Nay     Present    Representative       Yea       Nay     Present
----------------------------------------------------------------------------------------------------------------
Mr. Smith (MO)..................        X   ........  ........  Mr. Neal..........  ........        X   ........
Mr. Buchanan....................        X   ........  ........  Mr. Doggett.......  ........        X   ........
Mr. Smith (NE)..................        X   ........  ........  Mr. Thompson......  ........        X   ........
Mr. Kelly.......................        X   ........  ........  Mr. Larson........  ........        X   ........
Mr. Schweikert..................        X   ........  ........  Mr. Blumenauer....  ........        X   ........
Mr. LaHood......................        X   ........  ........  Mr. Pascrell......  ........        X   ........
Dr. Wenstrup....................        X   ........  ........  Mr. Davis.........  ........        X   ........
Mr. Arrington...................        X   ........  ........  Ms. Sanchez.......  ........        X   ........
Dr. Ferguson....................        X   ........  ........  Mr. Higgins.......  ........        X   ........
Mr. Estes.......................        X   ........  ........  Ms. Sewell........  ........        X   ........
Mr. Smucker.....................        X   ........  ........  Ms. DelBene.......  ........        X   ........
Mr. Hern........................        X   ........  ........  Ms. Chu...........  ........        X   ........
Ms. Miller......................        X   ........  ........  Ms. Moore.........  ........        X   ........
Dr. Murphy......................        X   ........  ........  Mr. Kildee........  ........        X   ........
Mr. Kustoff.....................        X   ........  ........  Mr. Beyer.........  ........  ........  ........
Mr. Fitzpatrick.................        X   ........  ........  Mr. Evans.........  ........        X   ........
Mr. Steube......................  ........  ........  ........  Mr. Schneider.....  ........        X   ........
Ms. Tenney......................        X   ........  ........  Mr. Panetta.......  ........        X   ........
Mrs. Fischbach..................        X   ........  ........
Mr. Moore.......................        X   ........  ........
Mrs. Steel......................        X   ........  ........
Ms. Van Duyne...................        X   ........  ........
Mr. Feenstra....................        X   ........  ........
Ms. Malliotakis.................        X   ........  ........
Mr. Carey.......................        X   ........  ........
----------------------------------------------------------------------------------------------------------------


                          IV. DISSENTING VIEWS

    This executive session was another distraction from the 
Majority's inability to govern and fund the government. This 
quarter-baked investigation is based on recycled, debunked 
conspiracy theories. Former Speaker McCarthy announced a fact-
free baseless impeachment inquiry earlier this month, leaving 
the Majority desperate for evidence of retaliation and 
political interference. While this was a stunning abuse of 
power with no legislative purpose, there was no evidence of 
wrongdoing or political interference by President Biden. Nor 
was there any evidence of maladministration by the Internal 
Revenue Service (IRS).
    The Majority presented to the Committee for consideration 
incomplete, cherry-picked, and heavily redacted documents 
submitted by the whistleblowers. By hastily voting to release 
these documents to the public, the Majority ignored concerns 
that the documents were not authenticated, the Committee had 
not seen any information underlying the substantial redactions 
made by the whistleblowers, and the production of additional 
documents by the whistleblowers after they were removed from 
the case may violate section 6103 of the Internal Revenue Code 
(Code). These and other reasons the Minority opposed the 
Committee's actions are discussed below.
    There was no evidence of political interference by 
President Biden. The Majority released to the public over 700 
pages of documents from the whistleblowers. There was no 
evidence of political interference in the investigation by 
President Biden. Not one document directly or indirectly 
implicated President Biden of political interference. Most of 
the heavily-redacted documents were from years during the Trump 
Administration and while President Biden was a private citizen.
    The Majority's own witnesses unequivocally denied 
allegations of ``political influences or pressures'' and 
retaliation. The Majority subpoenaed two high-ranking IRS 
Criminal Investigation (CI) Division witnesses, Mr. Michael 
Batdorf, Director of Field Operations of the Southern Area, and 
Mr. Darrell Waldon, then-Special Agent in Charge of the 
Washington, D.C. field office. Both subpoenas were negotiated 
down to transcribed interviews, and the witnesses voluntarily 
appeared before Committee staff within the past month.
    Mr. Waldon, the immediate supervisor of Mr. Gary Shapley, 
testified that he did not feel there were ``political 
influences or pressures'' being applied to the case. He also 
stated that the U.S. Attorneys answered at a meeting that they 
did not feel there were political influences or pressures being 
applied to the case.
    Both of the Majority's own witnesses unequivocally denied 
allegations of retaliation. Mr. Batdorf, the supervisor of Mr. 
Waldon, testified it was his decision, in consultation with Mr. 
Waldon, to remove the whistleblowers from the investigation in 
December of 2022 to ``move the case forward,'' and there was no 
reason to inform Mr. Shapley because the case was dormant as 
far as the IRS was concerned.
    As of October 7, 2022, there were no more investigative 
steps that needed to be taken by the IRS on the investigation. 
Mr. Batdorf testified that, starting in October 2022, there was 
no communication between the prosecution team and the 
investigative agents. In November 2022, the U.S. Attorney 
stated he was no longer communicating with the investigative 
agents. Mr. Batdorf then stated, ``In my 22.5 years of 
experience and all the different field offices and leadership 
positions I've been in, that is not a good sign. That is 
extremely troubling.'' So, with no more investigative work to 
be done, it was his decision to remove the investigative team 
and get the case prosecuted.
    Mr. Waldon also testified that he recommended to Mr. 
Batdorf that Mr. Shapley be removed from the investigation for 
``unsubstantiated allegations about motive, intent, bias'' well 
before Mr. Shapley came before Congress. Additionally, Mr. 
Waldon testified that, sometime between October 7 and December 
of 2022, Mr. David Weiss from the Department of Justice (DOJ) 
informed Mr. Waldon that Mr. Weiss would no longer be 
communicating with Mr. Shapley about the investigation. At that 
point, Mr. Waldon became the primary contact on the 
investigation. However, there were no more investigative steps 
that needed to be taken by IRS as of October 7, 2022.
    When asked about retaliation on the part of Mr. Weiss, Mr. 
Batdorf responded, ``It was not my impression that he was 
retaliating. It was my impression that Darrell [Waldon] and I 
were doing everything we could to move the case forward.'' Mr. 
Batdorf also made an impassioned statement in his defense 
regarding the accusation of retaliation that, ``[i]n my 22.5 
years, I have never made a decision or restricted anyone out of 
spite, out of retaliation, out of anything. That is not who I 
am. I have dedicated my life to IRS CI. I mean, I took this job 
at 23 years old. This is all my adult life. I would not do 
that, put my career in jeopardy or this agency in jeopardy.'' 
In response, counsel for the Majority, Mr. Steve Castor, 
replied, ``No one is suggesting you were.''
    Mr. Batdorf, also testified to Mr. Shapley's tendency to 
view every issue as dire and how he routinely broke the chain 
of command. Mr. Batdorf testified that ``Gary has a tendency to 
go to level like grade seven, five-alarm fire on everything . . 
. but, again, he has the mindset that he should report directly 
to a DFO or a chief, all his investigations rise to this level. 
He has the mindset that if you don't agree with him, I mean, 
`You're just incompetent, and I'll cut you out and I'll go 
straight to the DFO.''
    The continuous inspection and review of the case files by 
the whistleblowers post-removal raises concerns about 
unauthorized access under Section 6103. Section 6103 provides 
that tax returns and return information (collectively, 
``federal tax information'') shall be confidential. Unless 
authorized, no employee of the United States, including an IRS 
employee, shall inspect or disclose any returns or return 
information. The term ``return information'' includes any data 
received by, recorded by, prepared by, furnished to, or 
collected by the IRS with respect to a return or with respect 
to the determination of the existence, or possible existence, 
of liability (or the amount thereof) of any person of any tax. 
This includes case files related to taxpayer audits and 
investigations and the contents therein.
    Although there are provisions that authorize inspection and 
provide for disclosure, there is no blanket provision 
authorizing IRS employees to indefinitely inspect or access and 
disclose files related to their prior cases. Thus, to avoid 
violating Section 6103, IRS employees must be authorized to 
review federal tax information at the time it is accessed and 
authorized to disclose such properly-accessed information as 
prescribed by the Code. In general, IRS and Treasury Department 
employees are authorized to inspect federal tax information 
(including case files) if they satisfy the requirements of 
Section 6103(h)(1) at the time of review. This section provides 
that tax returns and return information shall, without written 
request, be open to inspection by or disclosure to IRS 
employees whose ``official duties'' require such inspection or 
disclosure for tax administration purposes.
    With respect to the two whistleblowers, the case at issue 
is no longer part of their ``official duties.'' During the 
transcribed interviews, the whistleblowers stated that they 
were officially removed from the case on May 15, 2023. Thus, 
any inspection or review by them of the case files after May, 
and any ongoing inspection by them to extract documents and 
records, does not appear to satisfy the requirements of Section 
6103(h)(1).
    During the executive session, the Minority asked the 
Majority what section of 6103 applied when the whistleblowers 
accessed the confidential tax information. The Majority 
responded, ``[Y]ou would have to ask them. I don't know what 
specific section under which they had access.'' The Minority 
proceeded to ask what authority the whistleblowers had to 
rummage through the investigation files when the whistleblowers 
were no longer on the case. Again, the answer was, 
``[U]ltimately, I think it is them you would have to ask.'' 
Thus, the Majority placed the burden squarely on the 
whistleblowers to demonstrate they had authority to access the 
case files after being removed from the case.
    The production of additional documents by the 
whistleblowers post-removal raises concerns about unauthorized 
disclosure under Section 6103. The exception for disclosures 
pursuant to Section 6103(f)(5) appears to only apply if a 
whistleblower is authorized to access the federal tax 
information at the time it was obtained. Section 6103(f)(5) 
provides that any person who otherwise has or had ``access to 
any return information under this section'' may disclose such 
return or return information to the Committee if ``such 
person'' believes such return or return information may relate 
to possible misconduct, maladministration, or taxpayer abuse. 
This section provides an exception for disclosure of, and not 
access to, returns and return information by a whistleblower. 
Initial documents from the case files were disclosed to the 
Committee on May 25, 2023.
    It does not appear that Section 6103(f)(5) requirements 
were satisfied for documents accessed and disclosed after May. 
First, as stated above, the requirements of Section 6103(h)(1) 
do not appear to be met, as the whistleblowers were no longer 
assigned to the case and further inspection seems to fall 
outside of their official duties. Second, without authorized 
access, the exception for disclosure of properly accessed 
documents in Section 6103(f)(5) does not appear to apply. 
Third, Section 6103(f)(5) requires ``such person'' (i.e., the 
whistleblower) to believe that the federal tax information 
being disclosed may relate to possible misconduct, 
maladministration, or taxpayer abuse. At the executive session, 
it was made clear by the Majority that the session was ``only 
on the documents that we didn't ask for but other Members of 
Congress, including Democrats and Republicans, asked for in the 
Oversight Committee.'' These documents were not produced 
because ``such person'' (i.e., the whistleblowers) believed 
they related to possible misconduct, maladministration, or 
taxpayer abuse. Rather, since the documents were produced in 
response to certain questions from Oversight Committee Members, 
then it is the requesting Members who chose the documents to be 
disclosed based on their beliefs and not the beliefs of the 
whistleblowers.
    The Majority had no legitimate legislative purpose for 
releasing confidential tax information of a private citizen to 
the public. The court in the Committee's recent case stated, 
``[T]here is no general authority to expose the private affairs 
of individuals without justification in terms of the functions 
of Congress.'' Further, ``[t]here is no congressional power to 
expose for the sake of exposure.'' The Majority does not have a 
legitimate legislative purpose for exposing the confidential 
tax information of this private citizen. The bar for this type 
of exposure should be exceedingly high. There was no misconduct 
or maladministration, and the Majority had no legitimate 
legislative purpose for releasing confidential tax information 
of a private citizen to the public.
    The Committee is not a law enforcement body. The Majority 
continues to be misguided about the authority of the Committee. 
The court in the Committee's recent case stated, ``Congress 
cannot exercise its investigative powers for the purpose of law 
enforcement because the power of law enforcement is vested in 
the executive and judicial branches.'' This Committee is not a 
law enforcement body. It is a legislative body. The Committee 
has no independent power to enforce the tax laws against a 
private citizen, much to the Majority's chagrin.
    This is a stunning abuse of power by the Majority. The 
stunning abuse of the Committee's power in this instance 
demeans the stature of the Committee and reeks of partisanship.
            Sincerely,
                                           Richard E. Neal,
                                                    Ranking Member.


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