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Why this IRS whistleblower is SUING Hunter Biden’s attorney

When IRS investigator-turned-whistleblower Gary Shapley accused the IRS of covering up Hunter Biden’s tax crimes, he knew the path forward wouldn’t be easy. While he says he has “no regrets,” he joins Glenn to explain why he and his fellow whistleblower Joseph Ziegler filed a $20 million defamation lawsuit against Hunter Biden’s attorney, Abbe Lowell, for defamation. Shapley is joined by Empower Oversight President, who has worked to protect whistleblowers.

Transcript

Below is a rush transcript that may contain errors

GLENN: So for people who think maybe bad guys don't ever pay for their crimes.

Good guys never win. You remember the IRS whistle-blowers, that blew the whistle on Hunter Biden's tax crimes. These are the guys, who said, wait. There's something going on. We were told not to look into it. They slow walked it, et cetera, et cetera.

Well, they were smeared and really destroyed. And one of the guys is -- is pretty amazing.

He's -- he's known throughout the world. This is an IRS agent. Known throughout the world for his work on global tax enforcement. He was selected to create a new international organization called the Joint Chiefs of Global Tax Enforcement.

He's a supervisory special agent of the International Tax and Financial Crimes Group.

Where he leads 12 elite special agents who are subject matter experts in complex international tax and other related financial crimes.

The guy has -- I mean, he started his career as AmeriCorps volunteer. That he went to work for the Defense Department. Then Intel. Then he joined the IRS and criminal investigations. He's out to get the bad guys. He joins us now.

Welcome, Gary Shapley. How are you?

GARY: Very good. Thanks for having me, Glenn. I appreciate it.

GLENN: Oh, yeah. Thank you for your courage. For speaking out. Thank you for doing the right thing.

I also want to bring in Tristan Leavitt. Tristan is a guy who worked with Chuck Grassley, trying to help all the whistle-blowers.

He helped expose Operation Fast and Furious.

And a lot of different things. And is really strong on protecting the whistle-blowers. They are so important.

Tristan, welcome.

TRISTAN: Thank you so much, Glenn.

GLENN: So where do we start, Gary, because you are now suing Hunter Biden, and you are suing them for, what? $20 million?

GARY: To be clear, where the alleged defamation is against Abbe Lowell, the attorney for Hunter Biden.

And, yeah, the amount is 10 million for me, and also Joe Ziegler, for a total of 20 million, yes.

GLENN: So what do you claim they did?

GARY: So the complaint alleges that -- that Mr. Lowell defamed us, and it was part of an overall smear campaign, to attack both Joe Ziegler and I, for coming forward, following the law, going to Congress, and disclosing the preferential treatment that his client was receiving by the Department of Justice.

And, you know, our disclosures weren't -- weren't -- even though Hunter Biden was the topic.

Our disclosures were against the malfeasance in the Department of Justice.

FBI and IRS. So it's really interesting, that it was this third party, that came in. And became the -- you know, as we allege in our complaint, the main defamer and smearer, of both Joe Ziegler and I.

GLENN: So Tristan, that is not uncommon, though. Is it? You're a whistle-blower.

They attack whistle-blowers now like there's no tomorrow.

TRISTAN: Yeah. That's exactly right. I testified yesterday -- or, I guess two days ago, in front of the -- and there are three of our FBI clients that had been with us in the past, and one was with me again. And it's very, very common for us, to be lied about and defamed. That's part of why we want to create consequences for that.

We started. We are supporting. We are funding this lawsuit, that Gary and Joe are bringing in Abbe Lowell in our organization, of how our oversight, who I'm the president of.

And we want to, you know, hold people accountable. We want to do it in other cases.

Because we just think there's never any consequences for people just lying with impunity. They just get away with it.

And so we want to fight back, and that's not something you see happen a lot.

So that's why we want to raise money from the public. You know, we have this website, the FederalWhistleblowers.com, to build up this fund, precisely for suits like this. Where Gary and Joe, were just trying to do the right thing. And they went to Congress to do what was right. But, again, as so often happens, they were lied about. But in their case, it can have real consequences for their careers.

GLENN: I will tell you, I saw -- I saw one of the whistle-blowers, Marcus Allen, with the FBI. That guy seemed like he was dirt strong.

In -- you know, standing up for the right thing.

But he looks like he had been dragged the lie.

And just -- just punched repeatedly in the gut.

It was -- it was amazing to watch him. These whistle-blowers are really, truly, the best of America.

TRISTAN: Yeah. I sat right next to him, as he gave that statement the other day, as I testified there also. And he is, unlike some of the other whistle-blowers that testified with us, a year and some change ago, he's not been on social media.

He's just been holding it in, so we could get his pay reinstated.

And get his security clearance back.

He's finally through all of that. This was his real -- the first time people saw it. Just everything he's been through.

GLENN: It's horrible.

So what are the odds of -- I mean, what are you fighting against?

They are going to fight you with everything they have and lots of money.

Law firms do not want this one to win.

TRISTAN: Yeah. That's absolutely right.

Yeah. The real thing that Gary and Joe. They can share this.

But they're not suing for the more than in any way, right? Yes. It's a 20 million defamation suit. The point of this is that they -- as alleged in the complaint. It's not right for someone like Abbie Lowell, who is well-known, well-identified as a really big name.

A really big litigator. He represented Jared and Ivanka Trump even. But for him to go. If he goes on TV and says, these guys broke the law by sharing their tax information with Congress. Lots of people believe it.

And even Mitch Langberg, who is a defamation attorney who is representing our -- our defamation expert on our legal team, who was one of the foremost experts in the country. You know, without having a background. He said my general impression of these guys breaking the law.

Until he studied the case. And read what we shared.

And said, wow. We haven't been treated fairly here.

We want to educate the public. To know that these guys did not only the right thing. But they did it in the right way.

GLENN: So, Gary, did you at all have conversations amongst yourself of. Should we do this?

You know what will happen to us? Did you have that conversation?

GARY: Well, overall. Right? People say, why did you come forward?

And it really wasn't a choice for me. just my conscience wouldn't allow me to sit there, knowing -- knowing what I know. And seeing what was going to happen in this case. So, I mean, of course, we talked about the -- the risks, but at the same time, unfortunately -- you know, fortunately, for the American people, unfortunately for me personally, you know, the risks were real. And many of them are coming through fruition through retaliation by my employer, IRS, and the Department of Justice against me.

So I went in with my eyes wide open. And, you know, I have no regrets. I feel like we've been vindicated by -- you went from charges that weren't even going to be charged. That even before the -- the generous plea deal fell apart, where he was going to have to plead guilty to two misdemeanors. You know, they were going to give him a deferred prosecution agreement.

And when we were coming forward, you know, DOJ and David Weiss, knew they were coming forward.

He said, no, no, no. That's not going to work out. So we will have to make him plead guilty.

Of course, the judge had the amicus brief from Congress. They included our testimony. They voted out, and made public.

And, you know, that information made it pretty clear that -- that Hunter Biden was receiving that preferential treatment.

Once again, the Department of Justice and IRS here.

That is the one that engaged in -- in the conduct, in which we blew the whistle again.

So, you know, I have no regrets. And I hope the American people have confidence in -- in the IRS. And of government employees, because of what Joe and I did.

GLENN: Here's what I would like you to do. If you are -- if you have $5. There is nothing better than -- than cleaning out this rat's nest. Of liars. And thieves.

In our Justice Department. In really, in all throughout the government.

They have to be taught a lesson.

And unless we do it from the outside, the inside is never going to punish itself.

And I would urge you to go to Empowr. E-M-P-O-W-R.us. And if you can, make a donation. This thing is going to cost a lot of money.

But we have to have the best lawyers on it. We have to have the strongest case possible.

Otherwise, this continues over and over and over again, and good people are destroyed.

So please, go to Empowr. E-M-P-O-W-R. No E there, dot.us. And give, if you can.

Thank you so much, guys.

Appreciate it.

TRISTAN: Thank you, Glenn. Appreciate it.

GLENN: You bet. Buh-bye. Let me just play this whistle-blower.

So this guy is the guy that Tristan was just talking about, that he sat next to.

I don't know if you saw this. But he's an FBI agent. Who was a whistle-blower.

Life destroyed.

Hasn't said anything publicly. Until the other day.

And listen to what he said.

It's cut three.

VOICE: I've considered the hearing today, my last act of service as a public servant for the United States of America. And I'll give you my professional opinion.

I was an Intel professional for our country, for many years.

And I would give recommendations. And also indications and warnings.

Soiled offer this to the American people, as my warning to them.

This is a warning, the American people, I say, you personally have no confidence, that the FBI will reign in its own conduct.

I have been persecuted along with Garrett. Steve and Kyle. And countless other whistle-blowers. It is my opinion, that the bureau used reprisal and fear to control the workforce.

It has been a seemingly effective tactic. I personally believe that there are no current effective checks and balances against them, conducting lawless action with any type of correction in a legitimate time frame.

GLENN: Wow.

VOICE: I welcome the work of the IG. But I think any type of lawless action, there is no legitimate time frame to rein them back in. Their ability to overclassify information, to allow them to stonewall forever.

To the American people, you have a duty as a citizen to vote. And I strongly urge you to do so.

It's how you participate in the American experience. I know people have doubts about election integrity. But you must vote it as your claim.

Stake your claim, and don't forfeit it willingly.

Have your voice heard. My other recommendations are in the natural order.

First vote. Is the Second Amendment. Arm yourself, and know how to defend yourself. Make three to four friends in your neighborhood. And promise to come to people's mutual aid in times of hardship. And during the great depression. People stocked up a pantry.

So I think that's a good practice, especially in our economic times, and make sure you have three to four months of food. As a person of faith, I would say, pray the rosary.

Go to the first Friday devotions. That's for everybody. All my brothers and sisters of all faiths. And I know I'm Catholic. And read the gospel of our Lord and savior Jesus Christ. And live it every day.

And that's all I have to say, thank you for the time.

GLENN: Do you hear how his voice is shaking?

STU: Yeah.

GLENN: This is -- how do people dismiss that warning? That is -- I mean, we are living in unprecedented times.

And I tweeted that out, the other day. I should retweet it now.

These guys are so brave. And you can tell they are -- they are not playing politics. Listen to that warning, and share it with your friends.

THE GLENN BECK PODCAST

Why Your Actions Matter More Than Words in the Eyes of God

Glenn Beck and Eric Metaxas expose the spiritual crisis gripping America’s churches — a moment they compare to Dietrich Bonhoeffer’s warning before World War II. As the culture descends into moral confusion, too many Christians retreat into silence, claiming faith while refusing to act. Together, they argue that true belief demands courage — that “faith without works is dead” — and warn that neutrality in the face of evil is itself a form of complicity.

Watch the FULL Interview HERE

RADIO

Is Socialism replacing the American dream?

The American Dream used to mean freedom and the chance to build your own life through hard work, faith, and independence. But today, it’s been replaced by comfort, consumption, and debt. Glenn Beck breaks down how America traded liberty for lifestyle, why socialism is gaining ground, and what it will take to reclaim the real American Dream before it disappears for good.

Transcript

Below is a rush transcript that may contain errors

GLENN: I don't know if you saw the visualizing the American dream, Stu.

You know, what the American dream actually is, is that you can forge your own way.

You can -- you know, you can have a scrap of land, and grow your own food if up.

You can, you know, go to school. Not go to school.

You can find a job. If you're qualified for it, you have an equal chance of getting it, you know, based on merit.

But the percentage of Americans who say the American dream is retirement is 86 percent. Health care, 86 percent. Owning a home, 85. Raising two kids, 78. Owning a car, 72. Vacations, 71. Pets, 66. A wedding, 55 percent. That's the American dream, I can get married.

The American dream, if that's what you think, they've now estimated, the cost per household over the cost -- over the lifetime, retirement is $1.6 million. Owning a home now, 30-year mortgage, 20 percent you want to, is $957,594. Owning a car, buying and finance to begin with new cars every ten years is now $900,000 over your lifetime. Raising two kids to 18, plus four years of public college, $876,092. Two kids. Health care, over your lifetime, spending from ages 22 to 85, $414,000. Vacations, annual vacation from '22 to '85, $180,000. One dog and one cat for 11 to 13 years is $40,000!

That's more expensive than a wedding. The engagement ring, the ceremony, and the reception is now estimated to be $38,200.

There's a reason socialism is doing well. You look at that, and you're like, wow. I mean, if that's the American dream. And for a lot of people, that is the American dream!

That's not what the American dream is supposed to be, but, you know, once -- you know, once Woodrow Wilson and FDR got a hold of us and they started advertising, it became stuff instead of freedom. It became stuff. And, you know, when there's a new report out. Let me see if I have that.

There's a new report out now that shows, first time home buyers made up just 21 percent of the home purchases. That's the lowest on record.

The typical age of repeat buyers hit an all-time high of '62. The median downtowns, reaching 23 percent.

The highest since 2023.

And also, where is it?

The last one is -- the median age for first time home buyers, in 1981, it was 29 years old.

I'm sorry. Yeah. Twenty-nine years old. In 2021, it was 33 years old.

What is it this year?

Median age, first time homeowner, forty.

You're 40 before you can buy any kind of home. That puts these things that people want, dream about, out of reach, until you're 40?

You know, 29 is one thing. But if you're not seeing -- you're not seeing your life really kind of settling down until you're 40, I -- I can understand why you're like, you know what, this system doesn't work.

Because you've never seen it work. It's betrayed you.

Or so you've been sold. It's betrayed you.

And everything is being pushed out of your reach. And when you're young, the one thing you're not is patient.

And at 40, I can see why people are not, you know, yeah. Well, socialism is neat because capitalism isn't working. How would you respond to that?

STU: I mean, it's more lengthy than we have time for. But I would say that the response to, you know, you thinking that you want a home is not to embrace an ideology that murders 100 million people.

That's not -- that's not a good answer to the problem that you think you have.

GLENN: But they're not learning that anywhere.

They're not -- that is our responsibility! To teach those things. Because they're not learning it anywhere.

TV

Glenn Beck Warns of 3 Economic Outcomes That Could Change EVERYTHING | Ep 467

Socialism is spreading fast among America’s youth, and the shocking election of Democratic Socialist Zohran Mamdani for mayor in New York City marks a major cultural and economic shift. Glenn exposes how runaway debt, record home prices, AI job disruption, and the collapsing stake in capitalism have led many Millennials and members of Gen Z to embrace socialism and communism. He reveals the three possible economic futures for 2026: two that are disastrous and one that could change everything if the Trump administration’s global financial overhaul succeeds. Plus, Justin Haskins, president of the Heartland Institute, joins to reveal some terrifying truths about why young Americans are embracing socialism from a poll he conducted with Rasmussen Reports.

RADIO

Glenn Beck warns: We're already in World War III

"The world doesn't understand yet. We're already in World War III," Glenn Beck warns. "That foe is not China. That foe is militant Islam." Glenn explains the battle we're currently facing and what's to come if we don't wake up soon...

Transcript

Below is a rush transcript that may contain errors

GLENN: From New Jersey, it's Brian. Hello, Brian.

CALLER: Hello!

GLENN: Hey.

CALLER: Yeah. Thanks for taking the calls today.

GLENN: Sure.

CALLER: Yeah. I'm worried that we are headed towards another French Revolution-style because we have entire generations. Or actually people just not being heard by their representatives.

GLENN: Hmm.

CALLER: And it's not just here. It's around the world.

GLENN: Uh-huh.

I -- actually, I had scheduled for this time, I'll just do it some other time. Talking about what's happening in -- in England.

I think England is headed for a Civil War. And -- and it's very close.

I mean, you can't put 4,000 people. 4,000 people, in jail, or try them for hate crimes. And speech crimes.

You can't -- you can't do it. In England!

You can't do that in one year. And expect people to just put up with it!

You can't -- you know, we're -- we're -- America doesn't understand yet.

The world doesn't understand.

We're in World War III. We're already in World War III.

I don't know when it becomes a hot war. Or even a war that we on our side recognize. But we are in World War III. And that -- that foe is not China.

That foe is militant Islam, period. And, you know, when we have a situation to where people are -- when the government is just like, no. It's not a problem.

It's not a problem. You know. You've got illegals all over.

It's not a problem.

It's not a problem.

It is a problem. Don't tell me what -- what the problems are not!

Because we're the ones living it!

You're the experts, who keep telling us, no. It's going to work out fine.

And it doesn't work out fine. And it just gets worse and worse.

Oh. We can spend this money. No. It looks like we can't spend this money. Oh, we can afford this. No. It looks like we can't afford this.

You know, if we do this with Ukraine, it will work out fine. No, it didn't, did it? These endless wars, all of this stuff, don't tell me what the problem is. Listen to the people and start talking to the people. Honestly, this is the reason why I'm doing this today. I -- I need to hear from you.

I need to know what's on your mind, so I stay focused and -- and clear on what America is saying.

Because I don't think -- look, you know, me taking phone calls is -- is not a true representation of anything, but it does give me a sense of -- of where you are, as an audience. Maybe not as America, but as an audience. And there are lots of things that concern me. But I want to hear it from you.
But I think you're right! We're headed for real, real trouble. All you need is real economic trouble.

You start getting real, true economic trouble. 1930s kind of depression stuff. And we're in Civil War.

Dan, Oregon. Welcome!

CALLER: Hello, Glenn. How are you?

GLENN: I'm great!

CALLER: Yeah. Good. It's been a long time.

I guess it's been over ten years, since I've had a chance to talk with you. I was one of your first insiders. I was listening to you, since you were in Florida.

GLENN: Wow. Wow.

CALLER: So it's been a long -- yeah. It has been. And I can't say I've enjoyed all of it.
(laughter)

GLENN: Neither have I!

STU: I can't say that either, I'll be honest with you.

CALLER: You know, you were talking on yesterday's show, reminiscing with Stu about how you guys started. And I remember those old shows. And, you know, at the end of the -- the fusion of entertainment and enlightenment.

STU: Hmm.

GLENN: Right.

CALLER: And there was a lot more entertainment. I remember I laughed a lot.

GLENN: Oh, yeah. I know. I know. Those days are long dead.
(laughter)

STU: There's nothing to laugh about now.

CALLER: Yeah. I -- I'm 78. I still work 40 hours a week. I love my job.

GLENN: Good for you.

CALLER: Been married for 55 years. I have seven kids.

GLENN: Good for you.

CALLER: I've got a daughter -- I've got a daughter who is in her 40s. And she has severe TDS. She -- we don't -- I mean, we're not cutting each other off. She hasn't done that at all. We're still very close as a family. But she was down visiting the other day, and got into a conversation with my wife. And I wasn't in the room. But Kathy said it was just like listening to one of those young people out on the street that was being interviewed by the news media. And she was -- and she was in tears about it. My wife and my daughter both.

And, I mean, I love her, and I continue to support her. She's a single woman, not by choice. She just never found the right guy.

GLENN: Yeah.

CALLER: And I really think that's part of the problem. Because she started reading -- back when Trump was first running, she started reading all of this stuff about him being misogynistic and all of this stuff.

GLENN: Yeah. Yeah.

CALLER: And it's just gotten worse. I -- I'm at a loss. I really am. Because I -- like, I see the country doing better. I keep waiting for the other shoe to drop. But I still feel like that at least right now, we're doing better as a whole. But what do we do about -- what do we do about our kids about -- she went to Portland State University for the last two --

GLENN: Oh, jeez, for the love of --

CALLER: Well, yeah. For the last two years, she went to -- she went to a little college in Idaho called Ricks for the first two years, and Utah State.

GLENN: Oh, yeah.

CALLER: And then she served a mission for our church in Brazil and came home, but then she went to Portland State University. And it just seems to have gone downhill from there.

GLENN: Yeah. Yeah. So, Dan, I think you are suffering from the same thing that almost all parents are suffering from. If you're not suffering from this, then, I mean, God bless you. You know, get on your knees and thank God. Because you are a lucky, lucky family. Everybody has in their family. I have it in my family.

And you have to ask yourself, what is your goal?

My -- what is your goal with your daughter? Your real goal?

CALLER: My real goal is for us to be united eternally. That's my goal. That's my goal as a father and has been to teach her --

GLENN: And how -- and how is that going to happen with politics?

CALLER: We just stay together as a family regardless of what politics does.

GLENN: That's exactly right. Exactly right.

I think we're in a place now where as parents, you can ask your kids, but it has to be honest. It cannot be trying to win. It has to be honest. How did you get there?

I mean, I remember. You know, we've talked about this before. And you didn't believe that before. What has changed?

Can you help me with that?

I would like to see what you're reading, or what that was.

And just ask questions. But they have to be honest. They can't be, you know, because I'm setting you up. Because I want to change your mind.

But keep a dialogue open with them. And just love them!

Just love them!

Because if you do anything else, you're going to drive them away. And then they're really lost. So just love them.

CALLER: Oh, I know that. Glenn, when she was young -- when she was young, I considered her one of the elect. And the Scripture says, that in the last days, even the elect are going to be deceived. And that's what I'm seeing. But everything you've said, I -- I am doing. I'm doing it that way. Because I know --

GLENN: Okay. Good. Then you didn't need to -- I appreciate it. I'm so glad you called me. But you didn't need to -- my advice, you already have it down. You're a very wise man.