Hunter Biden Lawyer Wins Defamation Case Against IRS Agents (2)

A federal judge threw out a defamation lawsuit filed by two IRS agents against Hunter Biden’s attorney, finding that the lawyer’s statements were constitutionally protected opinions.

Agents Gary Shapley and Joseph Ziegler, who disclosed Biden’s tax information, claimed attorney Abbe Lowell made defamatory statements in a 2023 letter sent to a congressional committee that accused them of violating grand jury secrecy rules. Judge Richard J. Leon dismissed the defamation case date docketed Thursday, adding that Shapley and Ziegler also didn’t plausibly allege that Lowell acted with actual malice.

The statements were expressions of legal opinion based on application of criminal procedure rules as well as the privacy protections in the Tax Code, the judge said. So the statements are “not readily verifiable as true or false,” Leon said.

Shapley—who was named acting IRS commissioner for a few hours earlier this year before he was replaced—along with Ziegler disclosed Biden’s tax information and revealed details of their investigation to Congress and claimed the US Department of Justice and the IRS may be giving Biden preferential treatment. Biden sued, and a court earlier this year found the IRS liable for involuntary disclosure of his tax information. Shapley and Ziegler sought to intervene but were rebuffed.

During these legal proceedings, they have sought to be deemed protected whistleblowers and denied that the disclosures broke the law. Ziegler and Shapley continued to work for the IRS after the suits were commenced.

In a statement after the ruling, the two said they disagreed with the decision and would “consider whether to appeal.”

“We legally blew the whistle when Hunter Biden almost escaped prosecution for his crimes because he was the President’s son,” the statement said. “We had to file a lawsuit against Biden’s attorney, Abbe Lowell, because he falsely accused us of committing serious felonies in retaliation.”

In a statement, Lowell’s legal counsel said it was “completely appropriate” for Lowell to call out “lawbreaking that was harmful to his client.”

“We are pleased that the court agreed that the First Amendment protects Mr. Lowell’s advocacy,” the statement says.

Their complaint sought more than $10 million in damages over reputation injury and mental anguish, among other claims.

Brownstein Hyatt Farber Schreck LLP represents Shapley and Ziegler. Steptoe LLP represents Lowell.

The case is Shapley v. Lowell, D.D.C., No. 1:24-cv-02646, docketed 10/16/25.