Hunter Biden texted his Chinese business partners demanding $10 million, warning them ‘I am sitting here waiting for the call with my father’ – as a photo of the First Son saved on his laptop shows he was at Joe Biden’s home that day.

The smoking gun 2017 WhatsApp messages were revealed by an IRS whistleblower who claims his bosses and the Department of Justice ‘obstructed’ his investigation and told his team to ignore evidence implicating the President.

One official, identified only as ‘Whistleblower X’, is a 13-year IRS employee and special agent with IRS Criminal Investigation who ran the agency’s investigation into Hunter’s tax crimes for the past five years.

The other is his boss, Supervisory Special Agent Gary Shapley, who gave searing testimony that the Department of Justice ‘provided preferential treatment, slow-walked the investigation [and] did nothing to avoid obvious conflicts of interest’.

Testimony from the two, along with the allegedly incriminating WhatsApp messages, were released Thursday by the House Ways and Means Committee, totaling 411 pages.

The president’s son was staying at the guest house of Biden’s Delaware home when he wrote to Communist Party official Henry Zhao on July 30, 2017, threatening him to follow his ‘orders’

Pictured is President Joe Biden’s home in Wilmington, Delaware 

The whistleblower account released by the Ways and Means committee includes a message by Hunter Biden seeking to threaten a Chinese business partner by invoking his father

The WhatsApp messages show that on July 30, 2017 Hunter sent his partner at Chinese oil giant CEFC a threatening message revealing Joe’s apparent involvement. 

‘I am sitting here with my father and we would like to understand why the commitment made has not been fulfilled,’ he wrote to his partner, Chinese Communist Party official Henry Zhao.

Hunter was texting Chinese Communist Party official Henry Zhao 

Hunter told his partner if he didn’t follow his orders, ‘I will make certain that between the man sitting next to me and every person he knows and my ability to forever hold a grudge that you will regret not following my direction.’

‘I am sitting here waiting for the call with my father,’ he added.

Four days later Hunter texted another CEFC business partner, Kevin Dong, asking for ’10 M per annum budget to use to further the interests of the JV [Joint Venture].’

In the text, he referred to ‘My (Biden’s) expenses’ and described a $5million loan from the Chinese as ‘BIDEN (loan 5M) capital’.

Shapley and his subordinate said Justice officials rightly questioned whether Hunter was merely lying to his business partners about his father’s involvement to bully them into a deal – but never approved their request to obtain location data from Hunter’s devices to prove he was with Joe at the time.

However, a photo from Hunter’s abandoned laptop obtained by DailyMail.com shows Hunter was at Joe Biden’s lakeside mansion near Wilmington, Delaware on July 30, 2017.

Metadata from the photo taken at 6:49pm that day, just hours after the text messages were sent, show Hunter sat in Joe’s 1967 Chevrolet Corvette Stingray with his niece and her friend outside the Barley Mill Road home in Greenville.

The bombshell texts are just one of dozens of revelations the two senior IRS staffers made in their sworn Congressional testimony.

 The IRS veterans also claimed: 

• Hunter’s alleged bogus tax deductions included a hotel room in Joe’s name, Venmo payments to Joe’s sister Valerie, pay to suspected prostitutes, hotel rooms for his drug dealers, and his daughter’s $30,000 tuition fees 
• The FBI had verified the authenticity of Hunter’s abandoned laptop by November 2019 • Investigators had cause to search Joe’s mansion guest house but were barred by prosecutors because of the ‘optics’ 
• Senior government officials ‘tipped off’ Hunter’s lawyers and the Biden transition team about impending interviews and searches, ‘ruining’ their chance to get evidence 
• IRS bosses were briefed that there ‘may be campaign finance criminal violations’ among evidence they found on the Biden family 
• Hunter was allegedly let off the hook for further millions in undeclared 2014-15 income after Biden-appointed prosecutors chose to let the statute of limitations run out 
• Hunter’s attorney, Chris Clark, threatened Justice officials that charging Hunter would be ‘career suicide’ 
• Attorney General Merrick Garland gave ‘false testimony’ to Congress that Delaware prosecutor David Weiss had the powers necessary to bring any charges against the President’s son 
• Hunter was suspected of violating human trafficking laws by flying alleged prostitutes over state lines 
• Up to 15 ‘spin-off’ IRS investigations from the Hunter probe have been halted 
• One FBI agent living in Wilmington was afraid of personal consequences for executing a search warrant on President Biden in his hometown 
• Their entire team of 13 investigators were removed from the case after the two officials blew the whistle 
• Hunter’s attorney Kevin Morris loaned him $1.4 million at 5% interest to pay off his tax debts 
• Prosecutors failed to share with tax investigators credible evidence from an FBI informant of a Ukrainian businessman’s scheme to bribe Joe and Hunter with $10 million

The bombshell texts are just one of dozens of revelations two senior IRS staffers made in their sworn Congressional testimony

The Ways and Means Committee published a damning excerpt from a December 8, 2020 FBI interview with Biden family friend and Hunter’s business partner in his Chinese deal, John ‘Rob’ Walker

The whistleblowers say that Hunter would have been charged with far more serious and extensive charges, were it not for the stymied and blocked investigation.

Both men said their investigation was hamstrung by DoJ officials, with other serious alleged crimes including campaign finance violations and illegal foreign lobbying left uninvestigated or swept under the rug by prosecutors.

Among their most jaw-dropping revelations are evidence suggesting the President not only knew about Hunter’s shady overseas deals, but was also personally involved.

The WhatsApp texts implicating Joe were obtained from a search warrant on Hunter’s iCloud account in August 2020, three months before the Biden-Trump presidential election, the whistleblowers said.

The Ways and Means Committee also published a damning excerpt from a December 8, 2020 FBI interview with Biden family friend and Hunter’s business partner in his Chinese deal, John ‘Rob’ Walker.

Two agents approached Walker at his Little Rock, Arkansas home and asked about the now-infamous ’10 for the big guy’ 2017 email, in which Hunter’s partner James Gilliar suggested the First Son would hold 10% of the equity in their deal with CEFC on behalf of his father.

Walker at first suggested that Gilliar was speculating with ‘wishful thinking’, and that the recently-retired Vice President was not ‘part of anything we were doing’.

‘It was an email. I think that maybe James was, wishful thinking that, or maybe he was projecting that, if this was a good relationship and if this was something that was gonna happen, that, and if the VP was never gonna run, just projecting that maybe at some point he would be a piece of it,’ Walker said to the agents according to the transcript.

‘But he was more just, you know, it looks terrible but it’s not… That email looks bad and it’s probably hard to explain for James.

‘I certainly never was thinking at any time that the VP was a part of anything we were doing.’

But when asked if Joe ever met with CEFC executives, Walker shockingly admitted that he had – even while Vice President.

‘Did the VP ever show up at any CEFC meeting or anything like that, even once he was out of office?’ Special Agent Joshua Wilson asked.

‘Yes. It was out-of-office. We were in DC at the Four Seasons. We were having lunch and he stopped in, then he’d leave. That was it,’ Walker said.

‘He literally sat down. I don’t even think he drank water. I think Hunter said, I may be trying to start a company, or tried to do something with these guys and could you, and think he was like ‘if I’m around’, and he’d show up.’

Hunter’s business partner in his Chinese deal, John ‘Rob’ Walker, is pictured . Two agents approached Walker at his Little Rock, Arkansas home and asked about the now-infamous ’10 for the big guy’ 2017 email

A letter from March from James Comer ‘invites’ Walker to take part in a transcribed interview

Wilson clarified: ‘So I mean you definitely got the feeling that, that was orchestrated by Hunter to have an appearance by his Dad at that meeting just to kind of bolster your chances at making a deal work out.’

‘Sure,’ Walker replied.

‘Any times when he was in office or did you hear Hunter say that he was setting up a meeting with his dad with them while dad was still in office?’ the FBI agent asked.

‘Yeah,’ Walker said.

The agent did not ask Walker any more questions about Joe, having been told not to pursue that angle by his superiors according to the whistleblowers.

Joe Biden and his White House spokeswomen have repeatedly denied Joe Biden ever discussed Hunter’s overseas business dealings with his son – an assertion that has now been shown to likely be a lie.

But despite the bombshell discoveries FBI and IRS investigators made implicating the President in Hunter’s potential criminal activity, the whistleblowers claim Justice officials ‘obstructed’ them at every turn.

‘There were multiple times where [Delaware Assistant US Attorney] Lesley Wolf said that she didn’t want to ask questions about dad,’ Shapley told Congress, referring to the nickname investigators used for Joe Biden.

‘​​We were obstructed from approaching certain witnesses. We were obstructed from asking certain questions.

‘It could have been much bigger. There could have been income streams, more income streams, to other people associated with it, to include the President.’

In a May 3 2021 memo to his IRS bosses, he wrote: ‘This investigation has been hampered and slowed by claims of potential election meddling.

‘Through interviews and review of evidence obtained, it appears there may be campaign finance criminal violations. AUSA Wolf stated on the last prosecution team meeting that she did not want any of the agents to look into the allegation.

‘We do not agree with her obstruction on this matter.’

Both whistleblowers told the House committee that the Biden family were tipped off about investigators’ plans at least twice.

Supervisory Special Agent Gary Shapley, who gave searing testimony that the Department of Justice ‘provided preferential treatment, slow-walked the investigation [and] did nothing to avoid obvious conflicts of interest’.

The testimony revealed that U.S. Attorney David Weiss – the Trump-era holdover who prosecuted the case against Hunter Biden – allegedly asked for special counsel status and was denied by the Department of Justice

Agents planned to approach a select group of about 10 witnesses, including Hunter, on December 8, 2020 in their first major overt move in the probe, and to only tell the First Son’s Secret Service detail about the impending interview at 8am that day.

But instead FBI headquarters informed the Secret Service and the Biden presidential transition team the day before, allowing them to get the jump on investigators.

‘This essentially tipped off a group of people very close to President Biden and Hunter Biden and gave this group an opportunity to obstruct the approach on the witnesses,’ Shapley said.

Agents had also discovered a storage unit in northern Virginia kept by Hunter, and Delaware prosecutor Weiss agreed on a conference call that same day that if it wasn’t accessed for 30 days they could execute a search warrant on it, the whistleblowers said.

‘No sooner had we gotten off the call then we heard AUSA Wolf had simply reached out to Hunter Biden’s defense counsel and told him about the storage unit, once again ruining our chance to get to evidence before being destroyed, manipulated, or concealed,’ Shapley said.

Whistleblower X told the committee that after they blew the whistle on the alleged Justice and IRS handling of the investigation, their entire 13-person team was taken off the case, and up to 15 ‘spin-off’ cases arising from the Hunter probe were ‘completely stopped’.

Among Hunter’s alleged tax crimes are fraudulent deductions of personal expenses from his business revenue.

Whistleblower X said Hunter sent money to ‘no-show employees’ including an $18,000 wire to a woman ‘who he called his West Coast assistant, but she was essentially a prostitute’.

The wire earmarked $8,000 in supposed wages and $10,000 for a ‘golf club membership’.

‘We know that that $10,000 went to pay for a sex club,’ the IRS agent said. ‘We’ve talked to the person that owned that sex club, and they confirmed that he was there… That was deducted on the tax return.’

The sex club described by the IRS agent appears to be Snctm, a high-end orgy organization with annual fees of up to $75,000.

Founder Damon Lawner identified Hunter as a former member in an Instagram post on Tuesday.

According to the LA Times, the Snctm party house was a 6,500sq ft, seven-bedroom property with a built-in sex swing and a stripper pole, where the dress code for monthly gatherings included masquerade masks, black tie or lingerie.

James Comer, Republican chair of the House Oversight Committee, is set to take testimony from Hunter’s longtime close friend and business partner Devon Archer, who served alongside the First Son on the board of allegedly corrupt Ukrainian gas company Burisma

Attendees have reportedly included Gwyneth Paltrow, Steven Tyler and Bill Maher.

Whistleblower X told the Committee Hunter also ‘deducted expenses for hotel rooms for what we believed to be one of his drug dealers,’ and even ‘deducted a hotel room for his dad, Joe Biden. There is an invoice in the dad’s name… It was for two nights.’

The IRS veteran said Hunter’s incentive for making false deductions was twofold: to reduce his tax bill, and his alimony and child support payments which are ‘based on how much income he earns’.

Both whistleblowers were appalled and enraged when they discovered the First Son had been effectively let off the hook for some of his most serious alleged tax evasion.

Because the 2014-15 taxes were meant to be paid in DC, charges over those had to be brought in that district. But the Biden-appointed US attorney for DC, Matthew Graves, refused to prosecute, the whistleblowers said.

Hunter’s attorney’s had been repeatedly waiving the six-year statute of limitations on his undeclared 2014 and 2015 income, including $400,000 from allegedly corrupt Ukrainian gas firm Burisma.

But the statute expired after Justice officials inexplicably stopped asking them for waivers, the IRS agents said, letting Hunter get away with alleged crimes that extended beyond just tax violations.

‘The years in question included foreign income from Burisma and a scheme to evade his income taxes through a partnership with a convicted felon,’ Shapley told Congress, referring to Hunter’s former business partner Devon Archer.

‘There were also potential FARA [Foreign Agents Registration Act] issues relating to 2014 and 2015. The purposeful exclusion of the 2014 and 2015 years sanitized the most substantive criminal conduct and concealed material facts.’

They said Delaware prosecutor Weiss was also unable to file charges over the 2014 and 2015 allegations because he was denied Special Counsel powers by the DoJ that would have allowed him to take up a case in any district, instead of just Delaware.

‘Weiss said his request for that authority was denied and that he was told to follow DOJ’s process,’ Shapley said.

The Supervisory Special Agent accused Attorney General Garland of making false statements to Congress in March 2023 when he told Senator Chuck Grassley that Weiss ‘has full authority to… bring cases in other districts’.

‘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,’ Whistleblower X said.