New documents provided to Congress on Monday revealed the existence of a second whistleblower from the Internal Revenue Service (IRS) who is involved in the criminal investigation of Hunter Biden. This came after the entire investigatory team that was looking into tax fraud and other related crimes involving Biden’s son was removed.

The IRS whistleblower alleges that he has been raising internal concerns since the summer of 2020 about potential misconduct related to the investigation into Hunter Biden’s financial dealings. Additionally, the whistleblower claims he was passed over for a prestigious task force in favor of a less-experienced colleague in January in an apparent act of retaliation. In October 2022, an assistant US attorney and an attorney for the DOJ’s tax division demanded from the IRS “all his emails related to the case” and “made a similar request of the FBI.” The FBI reportedly refused to comply with this request and was “shocked” by it.

The documents sent to Congress include writings from this whistleblower which detail their struggles with sleeping due to their internal qualms about the situation. Despite IRS commissioner Charles Werfel’s statement last month at a House hearing that “there will be no retaliation for anyone making an allegation or a call to a whistleblower hotline”, two other whistleblowers have indicated that they believe there is clear evidence of retaliatory action against them.

Hunter Biden’s legal team met with Justice Department leaders one week after the first whistleblower contacted Congress, leading some to assume that a charging decision was imminent. It is not yet known if Hunter Biden was offered any kind of plea deal in this case which is overseen by Delaware US Attorney David Weiss, who has not yet made any charging decisions despite reports from the FBI concluding most of their work in relation to this case last year.

The charges being looked into are potentially money laundering, violations of foreign agent registration laws, and lying on gun purchase forms. Joe Biden as vice president had involvement with many international business relationships through his son; meeting with clients and associates from China, Mexico, Kazakhstan, Russia and Ukraine. The House Oversight Committee also noted nine other family members who allegedly obtained income from foreign sources during this time period.