July 19th, 2023

July 19th, 2023

Gary Shapley (L), Supervisory Special Agent at the Internal Revenue Service, and Joe Ziegler, Internal Revenue Service (IRS) Whistleblower X, are sworn in to testify before the House Committee on Oversight and Accountability during a hearing regarding the criminal investigation into the Bidens, on Capitol Hill in Washington, DC, on July 19, 2023. (Photo by Brendan SMIALOWSKI / AFP) (Photo by BRENDAN SMIALOWSKI/AFP via Getty Images)

On Wednesday’s Mark Levin Show, there have been a dozen or so whistleblowers who have come forward so far and the Democrats have trashed every single one of them. These two IRS whistleblowers are tremendous patriots.  During Joe Ziegler’s testimony, his best calculation was that the Biden’s took in about $17 million, with no business, no service – nothing. This is as corrupt as it gets. Also, Hunter Biden was buying sex across state lines, he bought flights for young prostitutes, which is considered a Mann Act violation. Not one Democrat at the whistleblower hearing was concerned about this. They weren’t concerned about Hunter’s tax violations or the obstruction in the investigation. Later, AG Merrick Garland will never touch a special counsel against President Biden because he knows that will destroy Biden and his presidency. He’s not only protecting Biden, but he’s protecting himself too. The fact is that Garland did not and would not appoint a special counsel to investigate Hunter Biden.  Instead, his mouthpieces keep talking about the US attorney appointed by Trump.  But that US attorney, David Weiss, reports to Garland, who reports to Biden.  Even now, Garland refuses to appoint a special counsel to investigate the Biden’s.  And we all know why – a two-tiered system of justice.

Mediaite
CNN and MSNBC Ignore House GOP-Led IRS Whistleblower Hearing, Fox News Airs Live

Townhall
Opening Statement From IRS ‘Whistleblower X’ Has Been Released and Hoo Boy

Washington Examiner
Hunter Biden investigation: Read the full IRS whistleblower testimony ahead of Oversight hearing

NBC News
Democrats question Hunter Biden whistleblower’s claim of nonpartisanship

Washington Times
‘No white knight’: Jack Smith’s record rife with mistrials, overturned convictions, judicial rebukes

Rumble
Dem Rep Complains About GOP Using Phrase ‘Two-Tiered Justice System’

Fox News
Gunman kills officer, injures 2 others in Fargo shooting; motive unknown

Photo by BRENDAN SMIALOWSKI/AFP

The podcast for this show can be streamed or downloaded from the Audio Rewind page.

Rough transcription of Hour 1

Segment 1
Hello, America. Mark Levin here. Our number 877-381-3811. 877-381-3811. I watched a lot of this hearing today. These whistleblowers were. Tremendous patriots. Democrat Party is filled with loathsome scum. And just like with the FBI whistle blowers, all they did was try to character says, I like this guy. Rowe. What’s his name? Real Konnan who goes on Fox to pretend he’s. He’s a moderate. He’s another fraud. Jamie Raskin. He is a Marxist, just like old daddy. Then you have some of these radicals going on about can’t use two tiered system of justice that’s appropriating it from the civil rights movement. Shut the hell up. We’ll say what we want to. Speech. Police. But these Democrats stand shoulder to shoulder. Their boots are clicking. They’re unbelievable. You know, we we have Republicans who peel off. I can’t put up with this. Not them. Now, most of you didn’t see this. If you typically watch CNN or MSNBC, which you don’t. I’m just saying the the general, you they didn’t even run it. They censored censored it. They never run it. Because they don’t want you to know about Joe Biden, the crook. Merrick Garland. Now, ladies and gentlemen, has to be. Has to be said to be a mob lawyer. But I’m getting ahead of myself, which I like to do from time to time. I want to read some of the opening testimony from Ziegler, Joe Ziegler, the second IRS whistleblower who was incredibly effective in some ways more than the first. And he says in part in his opening statement. And recently you heard an elected officials say that it must be more credible because I am a gay Democrat, married to a man. And by the way, that just drives the Democrats more nuts. More nuts. I’m no more credible than those fans sitting next to me due to my sexual orientation or my political beliefs. Remember a couple of those independent journalists who testified and they were trashed? Remember, they both said they were Democrats and they voted for Biden. Didn’t matter. They they tried to destroy them. Power, baby. Since I was raised and have always strived to do what is right. I’ve heard from some that I’m a traitor to the Democratic Party and that I am causing more division in our society. I implore you that if you were put in my position with the facts as I have stated them, that you would be doing the exact same thing regardless of your political party affiliation. I hope that I’m example to other LGBTQ people out there who are questioning, doing the right thing as a potential cost to themselves and others. We should always do the right thing, no matter how painful the process might be. I kind of quite this too. Coming out is honestly one of the hardest things I’ve ever had to do. I contemplated scenarios that would have been highly regrettable, but I did what was right. And I’m sitting in front of you here today. That Kelly has to explain himself. The poor guy. I would like to take a minute to thank some people for their unfettered help and support. I’m not going to read the whole thing, but. First off. God. For giving me the strength and courage to go through this process. My husband, who’s been my rock, has put up with me and my stress and has had to deal with his personal information being displayed on social media as part of this marriage. You believe it? This is how the Democrat Party. Treats minorities and care for your gay, black, whatever. This is how they treat you. Because it’s a marxist iron fisted operation. They don’t care about gays. They don’t care about blacks unless they can use them. He says. I would like to address a couple of high level arguments that have been raised against us. Gary Shapely and me, Gary Shea, please. The other IRS whistleblower also very, very impressive. The first concerns, Mr. Weiss, is authority. This is Guy David Weiss, who the Democrats in and out of the media keep saying is appointed by Trump, appointed by Trump. Trump appointed over 3000 people to the federal bureaucracy. But David Weiss appoints to excuse me, reports to Merrick Garland. And is there going to be a Republican one day who actually says that Kerry, who appointed him, he reports to Merrick Garland. And if Merrick Garland didn’t like what he was doing, he’d be gone. Merrick Garland will never touch a special counsel against Biden. He’ll do everything he can to prevent it. Because he knows that will destroy Biden and his presidency. Why do you think the Democrats kept pushing for a special counsel against Trump? Without any predicate. Mr. Weiss stated that he had been created ultimate authority over this matter, but then later stressed in the same letter that his charging authority is geographically limited and that he would need to. As President Biden appointed U.S. attorneys, Biden’s appointed U.S. attorneys to to partner with him in charging the case. A U.S. attorney is not free to go to another jurisdiction, period. Unless they get the written consent of the president, the United States, or perhaps the attorney general in his stead delegated to him. He can’t just go into another division, but they’d be all over each other. There’s 93 of them. We know that. Excuse me. We know that as recently as March 2023, even the Department of Justice Tax division attorney assigned to the case questioned Mr. Weiss’s authority and didn’t know where Mr. Weiss was going to charge the the case. Mr. Weiss stated that he was making decisions necessary to preserve the integrity of the prosecution, consistent with federal law and so forth. He never had the authority to go anywhere. Let’s see the letter. They gave a term from Biden or. Carlin. There isn’t one. Well, I never asked. Well, apparently. That’s the issue, isn’t it? And he goes on with respect to. See here. Hunter Biden under the Criminal Code. Two key considerations in charging. Violations under Title 26 are willfulness in a tax loss. The criminal context Willfulness is defined as involuntary intentional violation of a known legal duty. The tax loss is the monetary loss to the government. After our testimony, some of missed issues regarding whether Hunter Biden’s conduct with respect to his income tax violations was willful and whether there was sufficient monetary loss to the government, he says. In early 2020. Hunter Biden and filed. And filed and delinquent tax returns were being prepared, which includes his 2018 tax return during the 2020 time period. Now let’s see here. By returns by Hunter Biden’s own account, he was sober, newly married, and writing his memoir. Hunter Biden’s accountants requested that. That he signed a representation letter stating that all deductions for business purposes and were being reported appropriately. Statements Hunter Biden made in the in this filing raise questions. Raise questions. For instance, he claimed business deductions for payments to the Chateau Marmont, a hotel room for a supposed drug dealer. Sex club membership falsely referenced on the wire as a golf membership. Hotels. He was black that he was blacklisted from and Columbia University tuition payment for his daughter. Didn’t somebody go to prison for this? Yes, but he didn’t even do this. And that was the CFO of the Trump Organization’s case, like 78 years old. The false deductions claimed by Hunter Biden caused a false return to be prepared that underreported his income by approximately 267,000, causing a loss to the Treasury of 106,000. They spoke 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 been a tax loss to the US Treasury of about 125,000. According to my previous testimony, he says Hunter Biden did not report this income to the IRS or paid tax on this source of income. He says, I’d like to make clear that the charging document from the District of Delaware, Hunter Biden, was charged with failure to timely pay taxes 2016 and 2018, an excess of $100,000 for each of those years on Hunter Biden’s 2017 and 28 tax return. He reported taxes owed of 581,000 and 620,000. Respectfully, this tax amount for 28 would not have included the additional alleged tax due and owing from a filed false tax return. By the way, during his testimony. Ziglar, who was the point man in many of that much of this. He said the best calculation is based on what he had. He didn’t know everything and they weren’t allowed to conduct interviews. He got one interview out of 12 that they were able to conduct. But the Bidens took in about $17 million. Think about this. With no business, no service, nothing. This is as corrupt as it gets. It is. It’s corrupt. I mean, the most corrupt thing is, you know, maybe Chappaquiddick. But beyond that, this is as corrupt as it gets. And we remember how they covered for Ted Kennedy. He says somebody is very involved. It’s quite long. There was other information that came out of Marjorie Taylor GREENE. She did an excellent job. Ladies and gentlemen. Hunter Biden was buying sex across state lines. He’s paying for airline flights for young prostitutes. They come from Utah to Washington and so forth and so on. This is considered sex trafficking. It’s considered a man act violation. The president of the United States, son. And the Democrats, they were very upset about this, weren’t they, Mr. BLITZER? Not one of them was concerned about sex trafficking. Not one not one of them was concerned that Hunter Biden did pay his taxes. Not one not one was concerned about the obstruction that took place. Dog into the IRS. Not one they talked about Trump over and over again. They talked about how the Republicans are appropriating the term two tiered justice. And they better stop it because that belongs to the civil rights movement, don’t you know? So they’re trying to silence them. Jamie Raskin It’s a good little style and it’s communist. This guy Ronan has had his name wrong. Rob Cohen. What’s his name? Right. Roxana. What do you mean? Let the guy finish his grilling. The guy guy can’t finish. The sentence was obnoxious. Goes on TV or that guy is sensible. No, he’s not. He’s a jerk. There’s a lot here. A whole lot. Listen to this. Cut one. Go. I’ve recently discovered that people are saying that I must be more credible because I’m a Democrat who happens to be married to a man. I’m no more credible than this man sitting next to me due to my excuse, due to my sexual orientation or my political beliefs. The truth is, my credibility comes today from my job experience with the IRS and my. Intimate knowledge of the agency’s standard and procedures. I was raised and have always strived to do what is right. Although I do have my supporters. Others have said that I am a traitor to the Democratic Party and that I am causing more division in our society. I implore you to consider that if you were in my position with the facts as I have stated them, ask yourself if you would be doing the exact same thing. I hope that I am an example to other LGBTQ people out there who are questioning, doing the right thing at the potential cost to themselves and others. And when we come back after the break, I want you to hear more from this gentleman. And I want you to hear more from Mr. SHAPLEY. These are standup gentlemen trying to do their jobs. And they ran into the Biden mob family. They ran into Garland and a Department of Injustice. They ran into a department that would not take these cases. I’ll be right back.

Segment 2
I want you to hear more, Joe Ziegler. And by the way, the fact that he mentioned that he’s a Democrat, that he’s gay, that he’s married to another man, was of absolutely no consequence to the Democrats. They don’t care. There are hate for Trump is palpable. There are hate for America is palpable. They are everything I say they are. In my new book, The Democrat Party Hates America. And more. I mean, here you’ve whistleblowers. We’ve had now about a dozen whistleblowers come forward. FBI arrests. Give or take. They’ve trashed every single one of them. They don’t care if the FBI’s out of control as long as the powers doing their bidding. Keep that in mind. We’ve talked about this. They own the FBI and they own it. The only Department of Justice. These whistle blowers to the Democrat Party. They’re useless city. It’s not useful idiots. So whoever comes forward, whether they’re Democrats or gay or straight or black, it doesn’t matter. They’re on a power grabbing mission like never before, and they see their opportunity right now coming right back.

Segment 3
Now NBC. Well they didn’t much like these hearings either Their headline and the article they wrote wasn’t about all these unbelievable revelations by these whistleblowers. All these unbelievable reservations by these whistle blowers? No. Their headline was Democrats question the objectivity of the whistle blowers. Now, I know this is frustrating. It’s frustrating for me to. You’re staring tyranny in the eyes. We do not have a free press. And there’s no reason for the government to control the press because the press voluntarily is controlled. I mean. For a headline like that but they watching what I was watching. Character assassination. Democrats basically saying this is racist. One idiot. Gets up there and says he wants a hearing on the rich not paying taxes. That it’s the poor and the middle class are getting audited all the time. Mr. Producer. And you know, that moron voted for 87,000 new IRS agents. So what are you talking about, Schmo? Two of the dunderheads did that. Some of them got on there, had this guy, Ed Cherry Connolly, who represents the bureaucrats in Fairfax County. That guy don’t only look stupid. He is stupid. And this is one of the most educated counties in America. Why did they decide to do their. So we get to pick the stupidest among us and send them to Congress. I remember when they county was mostly Republican. 30 years ago. Loudon County. And when that was heavily Republican, now Democrat. Oh, well, here’s Joe Ziegler. Also, more of his testimony today had to go. In a recent letter to Congress, Mr. Weiss stated that he had been granted ultimate authority over this matter, but then later stated in the same letter that his charging authority is geographically limited and that he would need a President Biden appointed U.S. attorney to partner with him in charge in the case. Mr. Weiss stated that he is he was making all decisions necessary to preserve the integrity of the prosecution. Consistent with federal law, the principles of federal prosecution and departmental regulations and the internal in the criminal Tax Manual, Chapter ten found on the DOJ website Tax Division Policy states that cases involving and individuals who fail to file tax returns or pay a tax but who also commit acts of evasion or obstruction, should be charged as felonies to avoid an equitable treatment. In early August of 2022, federal prosecutors from the Department of Justice Tax Division drafted a 99 page memorandum in inSo. They were recommending for approval, felony and misdemeanor charges for the 2017, 18 and 19 tax years. That did not happen here, and I am not sure why. So if you have prosecutors. They would be in the criminal division of the tax division of the Department of Justice, who prepared a 99 page memo. But other words, Bill, of particulars, why they want to proceed in a hot case like this. They ought to be careful. Right. Who stopped it. Well, only one of. Really two or three people have the power to do that. Obviously the attorney general of the United States. The deputy attorney general of the United States and the associate attorney general of the United States. Those are the top three officers. Typically, the criminal division reports directly to the deputy attorney general, and we know who that is, Lisa monaco. She’s a radical bomb throwing Stalinist. That’s what she is. Now, remember the backdrop of all this, which is the dorm report. People say, oh, can you believe it? You know, these are just disputes, a decision that has had that row. More on from the Silicon Valley. But we know they’re corrupt. The 300 page report. That not a single one of these Democrats, because they don’t care. The Daum report. Shows you chapter and verse how corrupt the FBI has been, how corrupt the Department of Justice has been, how there’s two tiers of justice. These people are not you know, I don’t even use that phrase two tiers of justice. Remember, I condemned it. Now I’m going to use it all the time because I’m not going to. People tell me what I can and cannot say. To try and silence me. If that is for Bolton, then in my book, let’s say it and say it often. But the whole enterprise is corrupt. Cut three Go! The decision to bring felony counts against Hunter Biden was agreed to by both prosecutors and investigators 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 18. In March of 2022, the prosecutors requested discovery from the investigative team and presented the case to the D.C. U.S. Attorney’s Office. In later meetings in early August of 2022, the same prosecutors. All four attorneys agreed to recommend felony and misdemeanor charges for the 20 1718 and 19 tax year. Insofar as the Department of Justice Tax Division attorney sent an email about the process of bringing charges to include felony and misdemeanor tax charges in two separate districts, Delaware and Los Angeles. Less than a month later, Gary SHAPLEY and I met with Mr. Weiss. He stated that he agreed with us regarding the 2014 and 2015 tax year misdemeanor and felony charges, but that this could somehow affect the later year misdemeanor and felony charges that he conveyed were stronger despite these facts. The plea deal that is being that is being discussed occurred to this day. I do not have a reason why that occurred. From my perspective, this might not have been problematic had the investigation been handled in the ordinary course. Mm hmm. But for a Trump man, they’d be throwing a book at him. They’d be throwing the whole library of Congress into. Cat three Go. I will also note that while the impression has been conveyed by the US attorney in Delaware that he has similar powers to that of a special counsel, in this case, free rein to do as needed, that was not the case. It appeared to me, based on what I experienced, that the U.S. attorney in Delaware in our investigation was constantly hamstrung, limited and marginalized by DOJ officials, as well as other U.S. attorneys. And that big story. The same Department of Justice. That is bringing. Fake. They like the word fake. Fake charges against Donald Trump. And perhaps another set of fake charges against Donald Trump is obstructing when it comes to this, that this same same thing that took place before. That took place before in the dorm report protecting Hillary Clinton and going after Trump. Go ahead. Special counsel is necessary for this investigation. Stop. Something Moi has been saying from day one. Why do you need a special counsel? Several reasons. The special counsel does not need the approval of a president. The attorney general, other U.S. attorneys to go into these different districts. So there’s no question about that. That’s number one. Number two. Special counsel are appointed when there is an appearance of or a fact of a conflict of interest. And the individual you appoint under the rules has to be somebody outside the Department of Justice. I am convinced now that Merrick Garland is not only protecting Biden, but is protecting himself. Because of his special counsel, is really a bulldog or a Doberman. You get the point. And really bites the ankle. This thing. He will not only be getting a beginning. A Biden. He’ll be getting. Merrick Garland has communications, his obstructions. And all the rest of it. He’ll be able to look into the inner sanctum of the Department of Injustice. I’m convinced 100% they garland. Perhaps through intermediaries. But Garland has been in touch with the White House. Now, why do I say that without any evidence? Because I read about Franklin Roosevelt and how he handled federal prosecutions, IRS investigations, FBI investigations. The communication was constant. It was through the back door. Because I read how John Kennedy did the same thing. And worked with, among others, Ben Bradlee, his best buddy. Because I read how Lyndon Johnson did that, plus the CIA. That these things don’t just happen. Remember the Tea Party was under attack. Did that just happen? They blame it on two. Two low level morons in Cincinnati. Two low level morons in Cincinnati did not. That kind of power. Obama pleaded stupidity. Stupidity. Yeah, it all benefited him. It destroyed a number of Tea Party organizations and and harmed the movement. Now, one more. It’s all said and done when all the damage was over. They paid them three and a half million dollars. That is the government, the groups. Too late. Too late. But this is what they do. FDR. Unleashed. IRS investigations against his political opponents. You’ll see this in the book, too, against media that was hostile to him. He went after the former Treasury secretary of. Calvin Coolidge. Melon was clean as can be. One of the punishing. It’s all in the record. But no, no, no. The most corrupt administration in American history. Here they draw the line. I don’t believe it. For 2 seconds. Merrick Garland is not going to appoint a special counsel. Because if he was, he would have done it by now. Also noticed another thing they keep saying that this guy Weiss, the US attorney from when we ten was appointed by Trump. Right. And yet when they have a federal judge who issues an order they don’t like in the media and elsewhere, they say, oh, it’s a Trump appointee. So what is it? The Trump name is Golden Platinum when it comes to an investigator. Because the investigator hasn’t done what the Democrats fear the most. Or it’s. It’s a name in the dirt to the Democrats when they can use to attack a judge. Folks. These people are nuts. But they’re powerful. They’re very powerful. Gary SHAPLEY. The senior criminal IRS investigator had five go. In this country believe in the rule of law, and that applies to everyone. There should not be a two track justice system depending on who you are and who you’re connected to. To track comes close to the line. Mr.. But is there. To track almost to tear close enough. He’s a white supremacist. Go ahead. Based on my experience, I’m here to tell you that the Delaware U.S. Attorney’s Office and Department of Justice handling the Hunter Biden tax investigation was very different from any other case in my 14 years at the IRS. At every stage, decisions were made that benefited the subject of this investigation. For example, prosecutors concealed contents of Hunter Biden’s second. Hold on. Hold on. Pull it back. About 10 seconds, Rich. We can’t do that. We have our eastern. East German equipment that we bought on the cheap. Now, here’s the thing. This is what they did. With Hillary. They could have brought a case in the Espionage Act and their theory of the case. But they said no good prosecutor would. And she’s not even. Protected by the Presidential Records Act. And yet Trump all the indictments relate to the Espionage Act and obstruction of. Go ahead. Skaters DOJ slow walk steps to include interview serving document requests and executed a search warrants warrants that were ready as early as April of 2020, but were delayed until after the November November 2020 election and never pursued investigation of that listener. They didn’t do that because the search warrants are public once they’re filed and executed. They didn’t want that coming up before the election. We’ve had endless election interference by this administration, by DOJ, FBI in 2016. 2020 2022. The worst of it is now they’re brazen about it. And by the way, Mr. Wordsmith, whether he goes to Subway to get a. I don’t know what what he was eating. I hope you choke on a jack. What do you think of that? That’s right. Just go ahead. Follow up on WhatsApp messages from Hunter Biden’s Apple iCloud backup, where he suggested he was sitting next to his father. Assistant United States attorney Leslie Wolf cited the optics of executing a search warrant at President Biden’s residence as a deciding factor for not allowing it, even though she agreed that probable cause existed. Prosecutors instructed blocking search warrants left and right. They’re blocking search warrants. Left and right. Nobody cared about the optics at Mar a Lago, did they? It’s the same crowd. Same crowd. They didn’t care about optics at Mar a Lago. And by the way, Chris Christie, you slob. All happening under your buddy, Christopher Wray. Hold on to that point on the audio. I’ll be right back.

Segment 4
Gary Shapley, Whistleblower IRS cut six Go. The Justice Department allowed the president’s political appointees to weigh in on whether to charge the president’s son. After United States Attorney for D.C., Matthew Graves, appointed by President Biden, refused to bring charges in March 2022. I was, you know, stop right there. This is the guy that unleashed holy hell on everybody that was at the Capitol. On January 6th. I don’t mean in the capital, I don’t mean violent anybody who was at the Capitol on the ground. You see what I’m talking about? And he was appointed to replace the former U.S. attorney there who would not agree to those terms with the Department of Justice. Go ahead. Senior FBI and IRA senior leaders on October 7th, 2022, that he was not the deciding person and whether child charges were filed. That was my red line. I had already seen a pattern of preferential treatment and obstruction. Now, United States Weiss was admitting that what the American people believed baseline attorney general’s sworn sworn statement was false and no longer believable. All right, we got more. We’ve got other things, too. But I don’t want us to ignore this. I’ll be right back.