The Whistleblowers vs. The Big Guy

“Americans need to know the story behind two American patriots who stood up to the Big Guy. Despite fierce retaliation and public scrutiny, Gary Shapley and Joseph Ziegler told the truth and were treated like skunks at a picnic. As a longstanding champion for whistleblowers, I applaud their tenacity and integrity and thank them for their heroic work to expose wrongdoing and impose government accountability.”–Chuck Grassley, U.S. Senator for Iowa“I am proud to know Gary Shapley and Joseph Zeigler: two American heroes who witnessed injustice firsthand, and despite the risks involved, stepped forward to shine a light on one of the greatest episodes of corruption in American history. Their story, which this book recounts, is one of bravery and determination, and it sends the message to all Americans that the truth will win the day so long as there are patriots like these two individuals who are willing to fight for it. No American, regardless of how wealthy or politically connected, is above the law.”–Ways and Means Committee Chairman Jason Smith“If there is a SEAL Team Six for whistleblowers, Gary Shapley and Joseph Ziegler are among their ranks. Principled. Mission Focused. Putting America’s interests ahead of their own. I was part of the CBS team that first told their story. Shapley and Ziegler exposed a sickening double standard for the political elite…Their lawful whistleblowing activities changed the course of the Hunter Biden prosecution.”–Catherine Herridge, veteran investigative reporter“In The Whistleblowers v. the Big Guy, Gary Shapley and Joe Ziegler have written a gripping, first-hand account of integrity under fire. At great cost to themselves, these dedicated public servants exposed how a corrupt Justice Department obstructed and slow-walked the criminal investigation of first son Hunter Biden. Due to their courage alone, justice prevailed.”–Miranda Devine, New York Post columnist and bestselling author“IRS whistleblowers Gary Shapley and Joseph Ziegler bravely came forward with lawful disclosures about the Biden family’s corrupt business dealings. Democrats smeared them, attacked their credibility, and subjected them to retaliation. They were right all along.”–Ohio Congressman Jim Jordan“Joe and Gary are courageous and principled public servants who put everything on the line to expose the truth. In this riveting account, they share what it meant to blow the whistle on misconduct in the federal investigation of Hunter Biden–despite the personal cost, including retaliation and the smear campaign from the Bidens’ army of lawyers. Their story is not just about exposing wrongdoing, but about standing up for fairness, integrity, and the rule of law. Gary and Joe’s bravery reminds us what it truly means to serve the American people, and we owe them our deepest gratitude for their commitment to justice and honest government.”–James Comer, Kentucky congressman and New York Times bestselling author

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 where he continues to work today.

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 while joining 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, where Joe continues his work today.