which is a portion of the special agent report. this document is located following page 41 of the transcript, this one. what is this document, and what recommendations are made in this document? this is the prosecution recommendation report that the irs agents produce out the end of an investigation when they are going to recommend prosecution to the department of justice. this was authored by special agent ziegler. several thousand pages. the facts and the elements in this particular report, the elements of each violation show which piece of evidence meets bad elements, so in this report, it recommended felony charges for 2014, 2018, 2019. misdemeanor charges for 2015, 2016, 2019. further shows that special agent
interagency effort involving the irs, fbi, and doj tax division in d.c. mr. ziegler, is it fair to say about this sort of interagency team is only assembled for serious and complex investigations? i can only speak to what happened in this particular investigation. the reason why other agencies might join an investigation, that just depends on the crimes were investigating. also at the irs, we are the only agency in the federal government that is allowed to investigate tax crimes, south that s why you have to have the irs on that case. yeah, and you have lots of other agencies as well. it sounds like his taxes were subject to a great deal of scrutiny and a rigorous review by a large group of
so often tells us the american people are not paying enough, he may want to turn to his son and say why don t you pay your ta taxes? he ought to cut the check. thank you, mr. chairman. we recognize ms. norton. mysterious shapley and mr. ziegler, thank you for being here today. we are obviously going to talk a lot in this hearing about the investigation into hunter bi biden s taxes. so i think it s important that we set the scene and make it clear what type of investigation we are talking about. mr. ziegler, what year did you open the hunter biden investigation? that was 2018. november 2018. the department of justice
announced a plea agreement with hunter biden last month. so i estimate that you spend four or five years on this investigation, mr. ziegler? that would be correct. mr. ziegler, in your testimony before the ways and means committee, you said that when you re time working on the investigation ended, it was and i am quoting, 99.9% done. and that you had here i am quoting again, worked to complete 95% of the investigation. given this testimony, is it fair to say, mr. ziegler, that in the years that you ve spent on the investigation, you saw it nearly to completion.
the entire day mr. shapley and ziegler laid out all the disturbing facts. as the special agent on this case, i thought the felony charges were well-supported in early august of 2022, federal prosecutors from the department of justice tax division drafted a 99-page memorandum. they were recommending for approval felony and misdemeanor charges. that did not happen here and i am not sure why. laura: well, we all know why, to protect the president. it s as clear as day that someone higher up in the doj stepped in for the biden assist and that the u.s. attorney in delaware did not have the final say in this matter. now, the few times that the democrats tried to lay a glove on the whistleblowers ended in epic fail when one goofy congressman tried to dismiss the question of political timing but couldn t even get his exhibits right. you said at page 23 and i remember there were always times