Huge Development Means IRS Whistleblower Can Soon Explode Biden Family Scandals

The House Ways and Means Committee granted two attorneys representing the Internal Revenue Service whistleblower authority to inspect Hunter Biden’s tax returns and related information. This development promises to accelerate the unraveling of the Justice Department’s Biden family protection racket.

Understanding why requires a fuller understanding of IRS privacy law, so here’s your “lawsplainer.”

Section 6103 of the Internal Revenue Code provides that federal tax returns and “return information” “shall be confidential” and makes it illegal for an IRS “officer or employee” to disclose such tax information. In fact, many view Sections 6103’s confidentiality mandate as even precluding a government employee from revealing the existence of an investigation into a taxpayer. However, because in December of 2020, Hunter Biden publicly acknowledged the existence of an investigation into his tax matters after federal prosecutors subpoenaed his business records, the public has long known of the investigation into the president’s son.

Several exceptions to the confidentiality provisions of Section 6103 exist, though. Relevant here is the statutory exception authorizing whistleblowers to disclose confidential information to the House Committee on Ways and Means or the Senate Committee on Finance. That exception guarantees whistleblower protection to government agents who reveal confidential information concerning tax issues to either of those committees.

But because the Section 6103 exception does not also allow a whistleblower the right to disclose the information to his attorney, the whistleblower would be forced to face the committees without the benefit of legal counsel. Further, because Section 6103 defines “return information” broadly to include the nature and sources of income, data collected by the IRS, and “any background file document” or “written determination” prepared by the IRS, the whistleblower also could not legally discuss with his attorney many aspects of an investigation to prepare to testify before

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