IRS whistleblower Joseph Ziegler's opening statement on Department of Justice Corruption and the Biden Family's Crimes:
"In early August 2022 federal prosecutors from the Department of Justice Tax Division drafted a 99 page memorandum. In so they reccommended for approval of felony and misdemeanor charges for the 2017, 2018, and 2019 tax years.
That did not happen here. And I'm not sure why.
As the special agent on this case, I thought the felony charges were well supported when considering the elements of phony tax case...
Statements Hunter Biden made in his book completely contradicted what he was deducting as business deductions on his 2018 return. While writing his memoir, Hunter stated, I holed up inside the Chateau for the first six weeks and learned how to cook crack.
Hunter Biden allegedly falsely claimed business deductions for payments made to the Chateau Marmont, a hotel room for his supposed drug dealer, sex club memberships, falsely referenced as a golf membership, hotels he was blacklisted from, and a Columbia university tuition payment for his adult daughter.
All of these items were used to support the willfulness element for felony tax evasion. These false deductions claimed by Hunter Biden caused a false return to be prepared that underreported his total income by approximately $267,000 and a loss to the US Treasury of $106,000.
Secondly, with respect to the 2014 tax year, Hunter Biden did not report any of the money he earned from Burisma for the 2014 tax year, which would have which would have been a tax loss to the Government of $124,000. According to my previous testimony, Hunter Biden did not report this income to the IRS or pay tax on the source of income...
As I read the public public documents as the Department of Justice action against Hunter Biden, there's nothing that indicates Hunter Biden will be required to amend his false tax return for 2018. A false tax return that includes improper deductions for prostitutes, sex clubs, and his adult children's tuition.
In the fall of 2021, I met with prosecutors assigned to the case and we all agreed and decided which charges we are going to recommend to in the prosecution report which included felony counts related to 2014 and 2018.
In later meetings, the assigned prosecutors, all four attorneys agreed to recommend felony and misdemeanor charges for the 2017, 2018, and 2019 tax years...
Despite these facts, the plea deal that has been that has been discussed occurred. To this day, I do not have a reason why that occurred...
As I had previously testified, and is contained in my written testimony I've outlined for you some instances in which assigned prosecutors did not appear to follow the normal investigative process, slow walked the investigation, and put in place unnecessary approvals and roadblocks from effectively and efficiently investigating the case.
A number of times we were not able to follow the facts...
It appeared to me based on what I experienced that the US Attorney in Delaware in our investigation was constantly hamstrung, limited and marginalized by DOJ officials, as well as other US attorneys. I still think that a special counsel is necessary for this investigation."