The Whistleblowers vs. the Big Guy: Two Special Agents, the Biden Crime Family, and a Corrupt Bureaucracy

Gary Shapley grew up in Norwich, NY, and began his college career at Binghamton University before volunteering with AmeriCorps in Colorado. He later earned a B.S. in accounting and business administration from the University of Maryland and an MBA from the University of Baltimore. After interning at the Department of Defense, Gary worked in the Inspector General's Office at the NSA before joining IRS-Criminal Investigation (IRS-CI) in 2009. From 2013 to 2018, he was detailed to the DOJ Tax Division, investigating foreign financial institutions, including Credit Suisse and HSBC PBRS, as part of the Swiss Bank Program. He also worked on the Joint Terrorism Task Force (JTTF) at the FBI Washington and Baltimore Field Offices. In 2018, he was promoted to supervisory special agent in Baltimore and helped establish the Joint Chiefs of Global Tax Enforcement (J5), an international effort to combat financial crimes. He later led the International Tax and Financial Crimes (ITFC) group, overseeing elite agents specializing in complex tax fraud cases, and was recently promoted to Deputy Chief of IRS CI. He has also been detailed as a senior advisor working on IRS reform with the Secretary of the Treasury.

Joseph Ziegler grew up in Kirtland, Ohio, and graduated from Ohio University in 2007 with a B.S. in Accounting. He worked as an external auditor at Ernst & Young LLP, handling clients like the Cleveland Clinic and Lincoln Electric, while earning his MBA from John Carroll University in 2009. Joe joined IRS-CI in 2010, specializing in healthcare fraud and prescription drug diversion. In 2016, he transferred to the Atlanta Field Office, working on complex captive insurance tax shelter cases while serving as the public information officer. In November 2018, he initiated the Hunter Biden case and joined the International Tax & Financial Crimes Group (ITFC) in Washington, D.C. Often called the "Seal Team 6 of the IRS," this elite unit investigates high-level tax fraud and financial crimes worldwide. Joe was recently elevated as a senior advisor (detailee) by the Secretary of the Treasury.