MISCARRIAGE OF JUSTICE IN THE BIDEN INVESTIGATION: IRS DIRECTORY

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1.1. Michael "Mike" Thomas Batdorf Director of Field Operations (DFO) at IRS CI's D.C. Field Office (DCFO) DOB: 02/28/1978 michael.batdorf@ci.irs.gov McLean, VA 22102 Shapley, 21: "In a briefing that I requested to make to [] Batdorf and [] Waldon on March 2nd, 2021, investigators mentioned the possibility of blowing the whistle on how DOJ was handling this case. My special agent in charge disengaged and was minimally involved moving forward." Ziegler, 31: "[N]ot only was I having issues with the prosecutors on the case, but then I had issues internally within the IRS. And I had to go around my senior leadership to my director of field operations. So that's the fourth person above me. [Batdorf] told me that I can come to him any time with issues on this case ... at any time and with any issues that I'm having."

1.1.1. Paul Timothy Butler Associate Chief Counsel at IRS HQ DOB: 08/07/1969 Maryland Bar #: 9406230037 DC Bar Admit Date: 12/09/2019 Odenton, MD 21113 Butler represented the IRS at the transcribed Congressional testimony of DFO Mike Batdorf on 09/12/2023.

1.1.1.1. Kareem Andrece Carter Special Agent in Charge (SAC) at IRS CI's DCFO DOB: 04/14/1979 kareem.carter@ci.irs.gov Bowie, MD 20721 Shapley, 169-170: Kareem Carter informed Shapley that Shapley and his IRS investigative team had been abruptly removed—per DOJ/Delaware USAO's request—from the Hunter Biden aka "Sportsman" investigation. Shapley, 172: "It was like 2 minutes later, Kareem Carter, the SAC [Special Agent in Charge], sends an email to all the managers in the D.C. field office saying that you are to follow the chain of command[.]" ... Retaliatory email from Carter on 05/19/2023: "There should be no instances where case related activity discussions leave this field office without seeking approval from your direct report (i.e. SA to SSA to ASAC to SAC)." Ziegler, 51: "It would be the special agent in charge, Kareem Carter ... I think it's important that, on that phone call [with Carter], we [Shapley et al.] asked for a reason why [we were removed] and weren't given that."

1.1.1.1.1. Justin Thomas Cole Director at IRS CI's Office of Communications DOB: 04/19/1979 justin.cole@ci.irs.gov Taxpayer-funded work phone: 202-768-2110 Alexandria, VA 22310 Cole sent an email on 09/22/2021 to Jim Lee & Jim Robnett, the then-Chief and then-Deputy Chief of CI, respectively: "I took a call from a CNN producer yesterday ... about Sportsman [Hunter Biden] (he did not use that term obviously). ... Producer is aware of a witness who was recently interviewed by our agents and FBI in Delaware. Witness told producer that he was under the impression that they were wrapping things up and just had a few basic questions to 'put a bow on the investigation.' ... Producer has an email from Hunter saying he expected all of this 'stuff' to go away when his dad becomes President."

1.2. Guy Anthony Ficco Chief at IRS CI DOB: 08/24/1974 guy.ficco@ci.irs.gov Wife: Kiersten Ann Ficco (née Stiansen) (career bureaucrat at the U.S. State Dept.) Alexandria, VA 22301 Ziegler, 48: "Special Agent in Charge Kareem Carter ... [Carter's] supervisor would be Mike Batdorf, director of field operations, for the IRS Criminal Investigation. And then above him would be Guy Ficco, deputy chief of IRS Criminal Investigation. And then above him would be our chief, Jim Lee, IRS Criminal Investigation."

1.2.1. John Donald "Don" Fort Chief at IRS CI (Retired) DOB: 02/05/1968 dfort@kflaw.com Virginia CPA #: 19021 280 Tracy Dr Moneta, VA 24121 Shapley, 87: "Don Fort was the chief through December 31st of 2020 and since then, the chief is Jim Lee." Shapley, 166: "[B]ecause of my reputation working on international cases and working with other countries, and my experience, Chief Don Fort at the time selected me."

1.2.1.1. Robert Ellis Gearhart, Jr. Special Agent (SA) at IRS CI DOB: 04/04/1965 robert.gearhart@ci.irs.gov Marietta, GA 30062 Gearhart was present with his colleague, Joe Ziegler, when Ziegler made an "inventory" of Hunter Biden's "Apple Icloud [sic] Backups" on 07/11/2020.

1.2.1.1.1. Scott Douglas Goodlin Director of International Affairs at IRS CI DOB: 03/10/1968 Pittsburgh, PA 15239 Goodlin was the middle man who delivered the news to whistleblower Gary Shapley that Shapley had been passed over for a promotion. Oleg Pobereyko received the promotion instead of Shapley due to retaliation by IRS leadership.

1.3. Kelly Rae Jackson SAC at IRS CI's DCFO (Retired) DOB: 03/08/1964 236 N Brookhollow Way Clayton, NC 27520 Shapley, Statement on 12/05/2023: "IRS leadership abandoned me and my team to deal with this controversial case as best we could. As early as October 2020, I attempted to tell then-Special Agent in Charge Kelly Jackson that the Chief of IRS-CI should be made aware of certain issues leading up to the day of action planned for after the election. Her response was, 'He doesn't need to know any of the details.' When I attempted to inform her of the issues, she interrupted me and said, 'I don't want to know anything that I don't need to know.' She further directed me to take over direct communications with USA Weiss. When SAC Jackson retired and SAC Darrell Waldon took over in early 2021, that dynamic did not change. I remained the IRS-CI leader charged with communicating with USA Weiss directly."

1.3.1. Matthew "Matt" John Kutz Supervisory Special Agent (SSA) at IRS CI's DCFO DOB: 12/27/1974 matthew.kutz@ci.irs.gov Maryland CPA #: 0025373 Glenwood, MD 21738 Ziegler, 20-21: "[M]y IRS supervisor, Matt Kutz, created memos which he put in the investigative files regarding the investigation potentially violating the subject's Sixth Amendment rights. He also referred to Donald Trump's tweets at the time. I recall that at one point I had to go around my supervisor and ask his boss, ASAC George Murphy, to tell him to stop sending me and the Hunter Biden prosecution team these emails and that I was searching media articles on a weekly basis and was aware of everything being written in the media regarding the case."

1.3.1.1. Jonathan Dominic Larsen DFO at IRS CI DOB: 03/06/1974 jonathan.larsen@ci.irs.gov Pittstown, NJ 08867 Larsen was briefed about a witness in the investigation having leaked to the media; Larsen was alluded to in an email on 09/22/2021 from Justin Cole to the Chief and Deputy Chief of IRS CI: "I took a call from a CNN producer yesterday who gives me a heads up on things he is working on and allows me the opportunity to comment. Yesterday he called me about Sportsman [Hunter Biden] (he did not use that term obviously). ... I reached out to Jonathan Larsen yesterday afternoon to let him know as well."

1.3.1.1.1. James "Jim" Charles Lee Chief at IRS CI (Retired) DOB: 11/04/1971 james.lee@chainanalysis.com 25002 Greengage Pl Aldie, VA 20105 Shapley, 87: "Don Fort was the chief through December 31st of 2020 and since then, the chief is Jim Lee."

1.4. Veena Kumari Luthra Supervisory Trial Attorney at IRS Criminal Tax (CT) DOB: 01/08/1968 Virginia Bar #: 35605 Richmond, VA 23227 Shapley, 23: "It [the Special Agent Report] then went to CT senior leadership Rick Lunger and Elizabeth Hadden, and direction was given to the line attorney, Ms. Steinbrunner, to change it to a nonconcur for all charges. I informed SAC Waldon, and he telephoned Ms. Steinbrunner's supervisor, Veena Luthra. Ms. Luthra stated it had always been a nonconcur. I then communicated with SAC Waldon that CT was misrepresenting the facts ... I have no idea why Ms. Luthra would provide false information about this topic."

1.4.1. George Bernard Murphy ASAC at IRS CI's DCFO (Retired) DOB: 07/27/1964 42671 Leaflet Ln Chantilly, VA 20152 Shapley, 118: "I get a phone call from my Assistant Special Agent in Charge, George Murphy, who tells me that FBI headquarters notified Secret Service headquarters and the transition team that the day of action was occurring the next day." Ziegler, 20-21: "Around the same time in 2019, I had emails being sent to me ... from my IRS supervisor. So this was Matt Kutz still. From what I was told by various people in my agency, my IRS supervisor, Matt Kutz, created memos which he put in the investigative files regarding the investigation potentially violating the subject's Sixth Amendment rights. He also referred to Donald Trump's tweets at the time. I recall that at one point I had to go around my supervisor and ask his boss, ASAC George Murphy, to tell him to stop sending me and the Hunter Biden prosecution team these emails[.]"

1.4.1.1. Douglas "Doug" William O'Donnell (Retired) Acting Commissioner at IRS DOB: 09/09/1963 3800 Fairfax Dr Arlington, VA 22203 Email from O'Donnell to IRS employees on 05/25/2023: "We take any issue involving whistleblowers seriously." In this email to IRS employees, O'Donnell did not include the federal statutes [5 USC § 2302(b)(13)(A) et al.] which authorize whistleblowers to disclose information to congressional committees. His email, therefore, was, in effect a lie by omission to strong-arm whistleblowers.

1.4.1.1.1. Christine Ann Puglisi SA at IRS CI DOB: 05/09/1984 christine.puglisi@ci.irs.gov Alexandria, VA 22315 Shapley, 88: "[T]here was a common theme that [Joe Ziegler] and the co-case agent Christine Puglisi would -- after all these pros [prosecution] team calls we would have a follow-up call. ... And it was basically talking about the strategy and it often became like, wow, they are not letting us do this. Can you believe they said that? Like that type of thing ... in order to protect the record of the investigation basically it was me that could only document that[.]"

1.5. Adam Mork Soline SA at IRS CI DOB: 06/24/1977 adam.soline@ci.irs.gov Illinois CPA #: 065.031174 Naperville, IL 60540 Shapley, 122: "[R]ight up to the time when [] Special Agent Adam Soline, who is an IRS agent, one of my agents, was going up to this door [to the home of Rob Walker], they were deliberating. They were basically debating about Lesley Wolf's directives. And they were like, how can we not ask? Like, that was wrong. We got to ask. We got to ask. And so they basically decided that they would ask the question without saying the words 'big guy,' and that then they would somehow be doing what they were asked to do."

1.5.1. Rachel Elizabeth Solomon SA at IRS CI DOB: 08/09/1979 rachel.solomon@ci.irs.gov Maryland Bar #: 0712120294 Virginia CPA #: 33023 Middletown, MD 21769 Solomon was selected to be one of the case agents working with David Weiss's team after the IRS whistleblowers came forward.

1.5.1.1. Christina "Christy" Beth Steinbrunner Line Attorney at IRS CT DOB: 07/05/1971 Kentucky Bar Admit Date: 10/18/1996 Fort Mitchell, KY 41017 Shapley, 23: "The CT Counsel Line Attorney Christine Steinbrunner worked with the case agent [Ziegler] to get questions answered and to understand the case and the evidence. She indicated to the case agent [Ziegler] that she was going to concur with all the recommended charges in the SAR [Special Agent Report]." Ziegler, 33: "All along they were telling me that that -- CT counsel attorney was telling me -- her name was Christy Steinbrunner -- we're good to go on these, I'm going to give you [a] green [light]. So green being that you're good to go on those years." Ziegler, 86: "She [Steinbrunner] is essentially a line attorney with the national office, and she deals directly with our international tax group."

1.5.1.1.1. Robert "Rob" Joseph Valdini SA at IRS CI DOB: 12/30/1982 robert.valdini@ci.irs.gov Massachusetts Bar #: 673296 Baltimore, MD 21215 Valdini was selected to be one of the case agents working with David Weiss's team after the IRS whistleblowers came forward.

1.6. Lola Bridgette Watson (née Nicholas) ASAC at IRS CI's DCFO DOB: 11/24/1981 lola.watson@ci.irs.gov Washington, DC 20002 Shapley, 171: "ASAC Lola Watson sent him [Ziegler] an email basically threatening him [Ziegler] that he could have violated 6(e) with the communication with someone who's not on the 6(e) [grand jury materials] list." Ziegler, 46, email from Watson to Ziegler: "You have been told several times that you need to follow your chain of command. IRS Criminal Investigation maintains a chain of command for numerous reasons to include trying to stop unauthorized disclosures."

1.6.1. Michael "Mike" Joseph Welch Revenue Agent DOB: 12/07/1960 Riverside, IL 60546 Welch was slated to be the prosecution's expert witness in U.S. v Hunter Biden in September 2024 in Los Angeles. Hunter, of course, plead guilty to the nine counts (3 felonies & 6 misdemeanors) on the first day of the trial, just before jury selection was slated to commence.

1.6.1.1. Daniel "Danny" Ivan Werfel Commissioner (Resigned) DOB: 04/24/1971 North Carolina Bar #: 24598 DC Bar Admit Date: 01/08/1999 10545 Todds Corner Rd Easton, MD 21601 Ziegler, 8, from a committee investigative counsel: "At a hearing before the Ways and Means Committee on April 27th, 2023, Chairman Smith asked IRS Commissioner Werfel to commit that there will be no retaliation against whistleblowers. The IRS Commissioner replied, quote: 'I can say without any hesitation there will be no retaliation for anyone making an allegation,' end quote. We understand your removal from the case team came subsequent to that testimony from the Commissioner."

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1.8. Gary Allen Shapley, Jr. SSA at IRS CI's DCFO (Promoted on 03/18/2025) DOB: 12/27/1977 Woodbine, MD 21797 Shapley, 12: "Some of the decisions seem to be influenced by politics. But whatever the motivations, at every stage decisions were made that had the effect of benefiting the subject of the investigation. These decisions included slow-walking investigative steps, not allowing enforcement actions to be executed, limiting investigators' line of questioning for witnesses, misleading investigators on charging authority, delaying any and all actions months before elections to ensure the investigation did not go overt well before policy memorandum mandated the pause. These are just only a few examples. The investigation into Hunter Biden, code name Sportsman, was first opened in November 2018 as an offshoot of an investigation the IRS was conducting into a foreign-based amateur online pornography platform. Special Agent [Ziegler] developed the investigative lead and was assigned to be the original case agent. In October 2019, the FBI became aware that a repair shop had a laptop allegedly belonging to Hunter Biden and that the laptop might contain evidence of a crime. The FBI verified its authenticity in November of 2019 by matching the device number against Hunter Biden's Apple iCloud ID."

1.8.1. Joseph "Joe" Anthony Ziegler SA at IRS CI's DCFO (Promoted on 03/18/2025) DOB: 02/13/1985 Atlanta, GA 30309 Ziegler, 9: "I'm coming here to you today after someone from your committee reached out to my counsel to come in and testify. ... it was my duty as a government employee to abide by your request[.]" Ziegler, 12: "[In] November of 2018 ... I transitioned to the International Tax and Financial Crimes group out of Washington, D.C., where we specialized in international tax crime ... We sit all over the U.S. ... I had initiated the criminal tax investigation into Robert Hunter Biden."

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