[House Report 118-646]
[From the U.S. Government Publishing Office]
Union Calendar No. 543
118th Congress } { Report
HOUSE OF REPRESENTATIVES
2d Session } { 118-646
======================================================================
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]
September 3, 2024.--Committed to the Committee of the Whole House on
the State of the Union and ordered to printed
__________
U.S. GOVERNMENT PUBLISHING OFFICE
56-613 WASHINGTON : 2024
LETTER OF SUBMITTAL
----------
House of Representatives,
Washington, DC, September 3, 2024.
Dear Mr. Speaker: On May 22, 2024, by a vote of 23 to 14,
the Committee on Ways and Means voted to submit documents
protected under Internal Revenue Code Section 6103. Minority
views are included.
Sincerely,
Jason Smith,
Chairman, Committee on Ways and Means.
Union Calendar No. 543
118th Congress } { Report
HOUSE OF REPRESENTATIVES
2d Session } { 118-646
======================================================================
SUBMISSION TO THE U.S. HOUSE OF REPRESENTATIVES OF DOCUMENTS PROTECTED
UNDER INTERNAL REVENUE CODE SECTION 6103
_______
September 3, 2024.--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
I. SUMMARY AND BACKGROUND...........................................1
A. Purpose and Summary................................. 1
B. Background on The Committee's Jurisdiction and
Statutory Authority................................ 2
C. Background on The Committee's Work.................. 2
II. EXPLANATION OF SUBMITTED MATERIALS...............................5
A. Background on the Submitted Materials............... 5
B. Description of the Submitted Materials.............. 6
C. Description of Committee Redactions................. 6
III. VOTES OF THE COMMITTEE...........................................6
IV. DISSENTING VIEWS.................................................9
V. ATTACHMENTS.....................................................12
I. SUMMARY AND BACKGROUND
A. Purpose and Summary
The Committee on Ways and Means (``Committee'') met in
closed executive session on May 22, 2024, to consider materials
protected by 26 U.S.C. Sec. 6103 (``Section 6103''), comprised
of the following.
Mr. Joseph Ziegler (``Mr. Ziegler''), an Internal Revenue
Service (``IRS'') Criminal Investigator, provided three
affidavits, with related exhibits on March 12, 2024, and May
14, 2024. Mr. Gary Shapley (``Mr. Shapley''), another IRS
Criminal Investigator, also provided one affidavit with a
related exhibit on May 14, 2024. The Committee considered the
documents during the closed executive session.
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.\1\ Under Section 6103, there is a ``general rule
that [tax] returns and return information are
confidential.''\2\ Therefore, ``[r]eturns and return
information cannot be disclosed unless a specific exception for
such disclosure is provided for in the Code.''\3\ 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.''\4\
---------------------------------------------------------------------------
\1\Article I, Section 7, U.S. Constitution; H. Comm. on Ways and
Means, About, https://waysandmeans.house.gov/about/.
\2\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.
\3\Id.
\4\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.''\5\ Section 6103 also contains a whistleblower
provision:
---------------------------------------------------------------------------
\5\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.\6\
---------------------------------------------------------------------------
\6\6 U.S.C. Sec. 6103(f)(5).
Moreover, any return or return information obtained by or
on behalf of the 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.''\7\
---------------------------------------------------------------------------
\7\26 U.S.C. Sec. 6103(f)(4)(A); Joint Committee on Taxation,
Background Regarding the Confidentiality and Disclosure of Federal Tax
Returns (JCX-93-19) (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, who was later identified as Mr.
Shapley.\8\ That letter outlined, in very general terms, the
nature of information Mr. Shapley wished to share with the
Committee, including information that would:
---------------------------------------------------------------------------
\8\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. The Chairman properly authorized counsel to do
so under Section 6103.
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.\9\ The letter noted that Mr.
Shapley was informed that the removal occurred at the request
of the U.S. Department of Justice (``DOJ'').\10\ Following that
removal, the Committee learned that another IRS employee had
retained counsel and had interest in providing additional
relevant information to the Committee.
---------------------------------------------------------------------------
\9\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).
\10\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.\11\
---------------------------------------------------------------------------
\11\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.\12\ 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.\13\ Rather, IRS management responded
in a manner that raised significant alarm for Mr. Ziegler of
possible retaliation.
---------------------------------------------------------------------------
\12\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).
\13\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.\14\ The minority also requested that the
Committee include and consider a June 7, 2023, letter from IRS
Commissioner Daniel Werfel to Chairman Smith.\15\ 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.
---------------------------------------------------------------------------
\14\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/.
\15\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.\16\
---------------------------------------------------------------------------
\16\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.\17\ 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.\18\
---------------------------------------------------------------------------
\17\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/.
\18\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.\19\ After the Oversight and
Accountability Committee hearing on July 19, 2023, Mr. Shapley
and Mr. Ziegler began providing additional Section 6103
materials to the Committee.
---------------------------------------------------------------------------
\19\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/.
---------------------------------------------------------------------------
On September 27, 2023, the Committee held an executive
session to consider materials protected by Section 6103,
including a Committee on Ways and Means Report, five affidavits
from Mr. Ziegler with accompanying exhibits, three supplemental
disclosures from Mr. Shapley with accompanying attachments, and
the transcript of the closed executive session. The Committee
voted to submit those materials to the U.S. House of
Representatives and thereby make public all documents.
On October 30, 2023, Mr. Ziegler provided additional
Section 6103 materials to the Committee. The production of
documents was provided by Mr. Ziegler to Committee majority and
minority staff designated under Section 6103. All materials
provided in this production were considered by the Committee on
December 5, 2023.
In addition, Mr. Shapley and Mr. Ziegler testified before
the Committee in executive session. Therefore, the Committee
also put forward Mr. Shapley and Mr. Ziegler's testimony, and
the slides Mr. Ziegler submitted to the Committee that
accompanied his testimony. The Committee also voted to release
the transcripts of both executive sessions.
II. EXPLANATION OF SUBMITTED MATERIALS
A. Background on the Submitted Materials
The Committees on Oversight and Accountability and the
Judiciary (together with the Committee on Ways and Means, the
``Committees'') have been conducting investigations into the
allegations of the whistleblowers with regard to the federal
government's handling of the Hunter Biden investigation and
President Joe Biden's potential involvement in Hunter Biden's
activities.
As part of the investigation, the Committees on Oversight
and Accountability and Judiciary issued a subpoena to Hunter
Biden for a deposition to be conducted on December 13,
2023.\20\ On December 13, Hunter Biden failed to comply with
the deposition subpoena, violating federal law.\21\ Instead, he
appeared on Capitol grounds where he read a short statement
without taking any questions.
---------------------------------------------------------------------------
\20\H. Comm. on Oversight and Accountability, Comer: We will Not
Provide Hunter Biden Special Treatment for Defying Lawful Subpoenas
Because of His Last Name (Jan. 10, 2024), https://oversight.house.gov/
release/comer-we-will-not-provide-hunter-biden-special-treatment-for-
defying-lawful-subpoenas-because-of-his-last-name/.
\21\See 2 U.S.C. Sec. 192 (``Every person who having been summoned
as a witness by the authority of either House of Congress to give
testimony . . . upon any matter under inquiry before either House . . .
or any committee of either House of Congress, willfully makes default .
. . shall be deemed guilty of a misdemeanor. . . .'').
---------------------------------------------------------------------------
Following Hunter Biden's defiance of the Congressional
subpoena, and only under threat of criminal penalty, did Hunter
Biden's attorney reach out to negotiate an appearance with
Members of Congress.\22\ Under threat of being held in contempt
of Congress for failing to appear, Hunter Biden reengaged with
the Committees and finally agreed to appear. On February 14,
2024, the House Oversight and Judiciary Committees reissued
subpoenas for Mr. Biden to appear at a deposition on February
28, 2024.\23\ Mr. Biden finally did appear to answer questions.
A transcript of his deposition was publicly released on
February 29, 2024.
---------------------------------------------------------------------------
\22\H. Comm. on Oversight and Accountability, Comer Announces
Markup of Resolution to Hold Hunter Biden in Contempt of Congress (Jan.
5, 2024), https://oversight.house.gov/release/comer-announces-markup-
of-resolution-to-hold-hunter-biden-in-contempt-of-congress/.
\23\Deposition Interview of Robert Hunter Biden. (Feb. 28, 2024),
https://oversight.house.gov/wp-content/uploads/2024/02/Hunter-Biden-
Transcript_Redacted.pdf.
---------------------------------------------------------------------------
Mr. Ziegler reviewed Mr. Biden's answers subsequent to the
release of the deposition. During his review, Mr. Ziegler found
numerous instances where Hunter Biden may have lied under oath.
Therefore, Mr. Ziegler provided the Committee with additional
materials protected under Section 6103. According to Mr.
Ziegler's affidavit, the materials provided to the Committee is
a supplement and in response to ``admissions and claims against
Gary Shapley and [Mr. Ziegler] made by [Hunter Biden] and his
counsel during [Hunter Biden's] most recent congressional
testimony on February 28, 2024.''\24\
---------------------------------------------------------------------------
\24\Joseph Ziegler, Affidavit 9 at 1.
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Additionally, Mr. Shapley provided an affidavit with a
single attachment with more evidence of the DOJ's obstruction
of the IRS investigation into Hunter Biden.
B. Description of the Submitted Materials
The documents presented during executive session for the
Committee's consideration included the following:
1. Affidavit 8 from Mr. Ziegler which includes 8
exhibits for further clarification.
2. Affidavit 9 from Mr. Ziegler which includes 3
exhibits for further clarification
3. Affidavit 10 from Mr. Ziegler which includes 16
exhibits for further clarification.
4. Affidavit from Mr. Shapley which includes 1
exhibit for further clarification.
Additionally, the transcript from the executive session is
included in the documents, as the Committee voted, by voice, to
release the transcript.
C. Description of Committee Redactions
Mr. Joseph Ziegler provided documents to the Committee with
numerous redactions. The Committee's majority and minority
staff reviewed the materials and minority staff had the
opportunity to propose additional redactions or suggest
additions to the materials for consideration. The Committee
made minimal additional redactions to the materials, including
certain phone numbers, email addresses, and account 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
36 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..................... ....... ....... ......... Mr. Doggett........ X ....... .........
Mr. Smith (NE)................... X ....... ......... Mr. Thompson....... X ....... .........
Mr. Kelly........................ X ....... ......... Mr. Larson......... X ....... .........
Mr. Schweikert................... X ....... ......... Mr. Blumenauer..... ....... ....... .........
Mr. LaHood....................... X ....... ......... Mr. Pascrell....... X ....... .........
Dr. Wenstrup..................... X ....... ......... Mr. Davis.......... X ....... .........
Mr. Arrington.................... X ....... ......... Ms. Sanchez........ X ....... .........
Dr. Ferguson..................... X ....... ......... Ms. Sewell......... X ....... .........
Mr. Estes........................ X ....... ......... Ms. DelBene........ X ....... .........
Mr. Smucker...................... X ....... ......... Ms. Chu............ X ....... .........
Mr. Hern......................... X ....... ......... Ms. Moore.......... ....... ....... .........
Ms. Miller....................... X ....... ......... Mr. Kildee......... X ....... .........
Dr. Murphy....................... ....... ....... ......... Mr. Beyer.......... X ....... .........
Mr. Kustoff...................... X ....... ......... Mr. Evans.......... ....... ....... .........
Mr. Fitzpatrick.................. X ....... ......... Mr. Schneider...... X ....... .........
Mr. Steube....................... X ....... ......... Mr. Panetta........ X ....... .........
Ms. Tenney....................... X ....... ......... Mr. Gomez.......... ....... ....... .........
Mrs. Fischbach................... X ....... .........
Mr. Moore........................ ....... ....... .........
Mrs. Steel....................... X ....... .........
Ms. Van Duyne.................... X ....... .........
Mr. Feenstra..................... X ....... .........
Ms. Malliotakis.................. X ....... .........
Mr. Carey........................ X ....... .........
----------------------------------------------------------------------------------------------------------------
Mr. Schweikert's motion to submit to the House of
Representatives documents protected under Internal Revenue Code
Section 6103 was ordered favorably reported to the House of
Representatives by a roll call vote of 23 yeas to 14 nays (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..................... ....... ....... ......... Mr. Doggett........ ....... X .........
Mr. Smith (NE)................... X ....... ......... Mr. Thompson....... ....... X .........
Mr. Kelly........................ X ....... ......... Mr. Larson......... ....... X .........
Mr. Schweikert................... X ....... ......... Mr. Blumenauer..... ....... ....... .........
Mr. LaHood....................... X ....... ......... Mr. Pascrell....... ....... X .........
Dr. Wenstrup..................... X ....... ......... Mr. Davis.......... ....... X .........
Mr. Arrington.................... X ....... ......... Ms. Sanchez........ ....... X .........
Dr. Ferguson..................... X ....... ......... Ms. Sewell......... ....... X .........
Mr. Estes........................ X ....... ......... Ms. DelBene........ ....... X .........
Mr. Smucker...................... X ....... ......... Ms. Chu............ ....... X .........
Mr. Hern......................... X ....... ......... Ms. Moore.......... ....... ....... .........
Ms. Miller....................... X ....... ......... Mr. Kildee......... ....... X .........
Dr. Murphy....................... ....... ....... ......... Mr. Beyer.......... ....... X .........
Mr. Kustoff...................... X ....... ......... Mr. Evans.......... ....... ....... .........
Mr. Fitzpatrick.................. X ....... ......... Mr. Schneider...... ....... X .........
Mr. Steube....................... X ....... ......... Mr. Panetta........ ....... X .........
Ms. Tenney....................... X ....... ......... Mr. Gomez.......... ....... ....... .........
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
``DOCUMENTS PROTECTED UNDER SECTION 6103'' RELATING TO IRS
WHISTLEBLOWERS
For over a year the Majority has been desperate to uncover
evidence of wrongdoing by President Biden or his Administration
to give credibility to their baseless impeachment inquiry. Yet,
there has been no shred of evidence of wrongdoing or political
interference by President Biden or his Administration. Nor has
there been any evidence of maladministration by the Internal
Revenue Service (IRS). This was the fourth executive session
convened by the Majority this Congress and another dead end.
The impeachment inquiry is based on recycled, debunked
conspiracy theories, and it must conclude. Thus, the Minority
voted to end this inquiry and against releasing any additional
documents.
The Committee is not a law enforcement body. The Majority
continues to be misguided about the authority of the Committee.
The United States Supreme Court in the Committee's case
regarding the IRS mandatory audit program 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 and therefore no legislative purpose justifying
this political fishing expedition. These matters are being
handled by the courts.
The additional documents failed to reveal any evidence of
wrongdoing or political interference by President Biden. Once
again, the Majority released additional documents provided by
the whistleblowers. These documents contained zero evidence of
political interference or wrongdoing by President Biden or his
Administration. Not one single document directly or indirectly
implicated President Biden of political interference.
Most of the documents submitted to the Committee were
previously summarized by one of the whistleblowers and released
to the public last year. In 2023, one whistleblower submitted a
summary (Exhibit 300) of text messages and WhatsApp messages
that he believed were relevant to the IRS investigation. In the
September 2023 executive session, the Committee released
Exhibit 300 to the public. In this executive session, the
Majority voted to release Exhibits 801 and 802, which are
merely the underlying messages already summarized in Exhibit
300.
The Central Intelligence Agency (CIA) publicly denied the
whistleblowers' allegations that the CIA blocked their ability
to interview a witness in the IRS investigation. The
whistleblowers submitted documents claiming that the CIA
blocked their ability to interview a witness in the IRS
investigation. However, the CIA responded in a letter dated
April 4, 2024, that ``[t]he allegation is false.'' The letter
also stated that ``the CIA did not prevent or seek to prevent
the IRS or DOJ from interviewing a witness.'' The Majority does
not let the facts get in the way.
The Committee is unable to identify who requested these
documents from the whistleblowers despite statements in the
affidavits. The incoming affidavits from one whistleblower
states that he provided the documents to the Committee ``as
requested by staff with the relevant U.S. House Committees.''
During the markup, the Minority was told that neither Majority
Committee staff nor Chairman Smith requested such documents.
The Democratic staff also did not request these documents.
Thus, the question remains as to who requested the documents.
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.
The Biden Administration has led the U.S. economy through the
strongest and most successful post-pandemic recovery of any
peer nation around the world. The jurisdiction of this
Committee offers the Majority an enormous opportunity to
improve the lives of the American people and build on our
nation's economic successes. It is time for this Committee to
get back to work for the American people and stop its pursuit
of one private citizen.
Richard E. Neal,
Ranking Member.
----------
Let me start off by sending our well wishes to our own Dr.
Murphy, praying that his surgery is a success, and that he's
back on this dais in no time. In the meantime, we will be
keeping him in our prayers, and in our thoughts, along with his
family. He is a part of the Ways and Means family. I want to
wish Sean Clerget today a happy anniversary. It is his fifth
year, I believe. And, Sean, I want to tell you. It is likely
the last thing we are going to agree on this morning.
To the topic at hand, you know how I feel about this and
for details to emerge from the press last night demeans this
Committee. It is the most serious matter that our Committee is
entrusted with, and it is another stain on this work.
Republicans have embraced a sham impeachment inquiry. It ought
to be over, and everyone knows it, including many Members of
the Republican Conference. Conservative pundits and allies
alike have agreed that this inquiry is at a ``dead end,'' that
it is ``falling flat,'' which has unveiled ``zero evidence of
high crimes and misdemeanors.''
After months of wasting time and thousands of taxpayer
dollars, Republicans have convened yet another executive
session. There is no legislative purpose to any of this. No
dots have been connected, nothing new has been unveiled, and
the Committee still hasn't been transformed into a law
enforcement entity. You haven't succeeded in even embarrassing
the President. And, by the way, nobody at home is talking about
impeaching Joe Biden. This endeavor has showed just how far the
Majority will go in pursuit of political gain by weaponizing
the power of this Committee. As Jerry Seinfeld would have said,
it is all about nothing.
We are in the fourth executive session, and we anticipate
it will be the final. The Majority has already lost the plot
line, and the Committee's involvement should come to an end.
The incoming affidavits from the whistleblowers state that the
documents that were provided to the Committee ``as requested by
staff [of the] relevant U.S. Committees.'' Let me point out,
for the record, my staff certainly did not request these
documents. For the life of me, we cannot understand the purpose
that the Majority was imagining and why we would come again to
this moment.
Their obsession with one private citizen who has never held
public office is wrong. And it is not within the longstanding
tradition and norms of this, the most prestigious, Committee in
Congress. The Committee has wasted countless hours on a fishing
expedition, going absolutely nowhere fast.
The Majority has reached a dead end. It is time to
recognize that. Our colleagues on the other side of the aisle,
I hope, recognize this morning's effort make no sense and we
should get back to the work that we were elected to do.
Richard E. Neal.
V. ATTACHMENTS
A. Committee on Ways and Means Executive Session Markup Transcript, May
22, 2024
B. Joseph Ziegler's Affidavit 8
C. Exhibit 801, Chat 30: WhatsApp Message Chat between Hunter Biden and
James Biden.
D. Exhibit 801, Chat 41: WhatsApp Message Chat between Hunter Biden,
Mervyn Yan, Kevin Dong, Jackie, and James Biden.
E. Exhibit 801, Chat 59: WhatsApp Message Chat between Hunter Biden and
Kevin Dong.
F. Exhibit 801, Chat 60: WhatsApp Message Chat between Hunter Biden and
Kevin Dong.
G. Exhibit 801, Chat 61: WhatsApp Message Chat between Hunter Biden and
Vuk Jeremic.
H. Exhibit 801, Chat 62: WhatsApp Message Chat between Hunter Biden and
Raymond Zhao.
I. Exhibit 801, Chat 67: WhatsApp Message Chat between Hunter Biden and
Rob Walker.
J. Exhibit 801, Chat 70: WhatsApp Message Chat between Hunter Biden,
James Gilliar, Rob Walker, and James Biden.
K. Exhibit 802, Chat 3: WeChat Message Chat between Hunter Biden, Liu
Yadong, and Kelly.
L. Exhibit 802, Chat 7: WeChat Message Chat between Hunter Biden and
Devon Archer.
M. Exhibit 802, Chat 17: WeChat Message Chat between Hunter Biden,
James Biden, and Joe Biden.
N. Joseph Ziegler's Affidavit 9
O. Exhibit 901: May 14-15, 2014, Email from Hunter Biden to Vadim
Pozharskyi, cc'ing Sebastian Momtazi and Devon Archer, re:
Hunter Biden's Monthly Burisma Fee Expenses.
P. Exhibit 902: April 29, 2014, Email from Katie Dodge to Ralph
Krakhmal, re: Signed Rosemont Seneca Bohai LLC Corporate
Resolution.
Q. Exhibit 903: IRS CI Memorandum of Interview for Kathleen Buhle.
R. Exhibit 904: July 15-26, 2014, Emails Between Hunter Biden and James
Ursomarso, re: Porsche Transaction with Novatus and Rosemont
Seneca Bohai.
S. Exhibit 905: September 3-6, 2016, Emails Between Joan Mayer and
Lourdes Dominguez, cc'ing Eric Schwerin, Subject: Owasco, PC.
T. Exhibit 906: October 6, 2015, Emails Between Eric Schwerin and Devon
Archer, cc'ing Hunter Biden, re: CEFC China Energy
Introductions.
U. Exhibit 907: October 6, 2015, Email from Hunter Biden to Eric
Schwerin, Forwarding Email from glo hawk to Hunter Biden,
Subject: China.
V. Exhibit 908: December 10, 2015, Email from Eric Schwerin to Joan
Mayer, re: Email from Joan Mayer to Chairman Ye.
W. Exhibit 909: April 13, 2014, Email from Hunter Biden to Devon
Archer, re: Upcoming Travels.
X. Exhibit 910: April 17, 2014, Email from Devon Archer to Hunter
Biden, Forwarding Email from Vadim Pozharskyi to Devon Archer,
Subject: Follow Up Ideas.
Y. Exhibit 911: April 15, 2014, Emails Between Joan Peugh and Jamie
Lyons, re: Visit to White House.
Z. Exhibit 912: April 16, 2014, Event Email From Joan Peugh to Eric
Schwerin and Hunter Biden, White House Calendar Notification,
Subject: RHB: Meet Devon and Luke at WH.
AA. Exhibit 913: May 12, 2014, Email From Vadim Pozharskyi to Hunter
Biden, cc'ing Devon Archer, Subject: Urgent Issue, Attachments:
Criminal Code art 191, Inquiry to Geological Survey of Ukr,
Kroll report Zlochevskyi, Inquiry to State Geological Survey
English, Inquiry to Ministry of Ecology English, Inquiry to
Ministry of Ecology and Natural Resource.
BB. Exhibit 914: February 5, 2015, Email from Vadim Pozharskyi to
Hunter Biden, Robert Biden, and Devon Archer, cc'ing Alex
Kotlarsky, Subject: Mexico Trip, Nikolay.
CC. Exhibit 915: February 3, 2015, Email from Eric Schwerin to Hunter
Biden, Subject: Talked to Sandweg.
DD. Exhibit 916: May 6, 2016, Emails Between James Gilliar and Eric
Schwerin, cc'ing Rob Walker, Subject: Emails for Scheduling
Request.
EE. Joseph Ziegler's Affidavit 10
FF. Gary Shapley's Supplemental Affidavit
GG. Shapley Exhibit: Emails between Gary Shapley, Lesley Wolf, Jack
Morgan, Matthew McKenzie and Mark Daly, re: Gary Shapley's
request for a classified briefing on the information that the
CIA had provided to Lesley Wolf and Jack Morgan.
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