IRS whistleblower notes memorialize DOJ's alleged rejection of special prosecutor in Hunter Biden case

FIRST ON FOX: Handwritten, contemporaneous notes taken by IRS whistleblower Gary Shapley and obtained by Fox News Digital memorialize state that the U.S. attorney leading the Hunter Biden investigation said he "is not the deciding person" and "requested special counsel status in D.C." but was rejected by the Justice Department and told to "follow the process." 

David Weiss, who served as the U.S. Attorney for Delaware and led the years-long federal investigation into Hunter Biden, was granted special counsel authority only last month by Attorney General Merrick Garland amid allegations that prosecutorial decisions made throughout the probe had been influenced by politics. But DOJ allegedly rejected an earlier request for the authority and faces allegations it instead interfered with the probe.

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Shapley, who led the IRS portion of the Hunter Biden investigation, testified before the House Ways and Means Committee in May, alleging that Weiss did not have charging authority and was "constantly hamstrung, limited, and marginalized" by DOJ officials as he sought to make prosecutorial decisions. Shapley also alleged Weiss requested special counsel authority in October 2022, but was denied.

Shapley’s legal team turned over to Congress his handwritten notes—which are in part, redacted—memorializing that Oct. 7, 2022 meeting.

"Weiss stated—He is not the deciding person," Shapley’s notes read.

Another section states: "Weiss requested Special Counsel status in D.C. + Main DOJ said ‘No’ —follow the process." 

Those notes fall under a section titled "Tax Process."

"If approved—tax will grant discretion/not approve," the notes read.

US ATTORNEY LEADING HUNTER BIDEN PROBE BREAKS SILENCE ON CLAIMS INVESTIGATION WAS 'INFLUENCED BY POLITICS'

A separate section of the notes also appears to mention "Archer," likely in reference to Devon Archer, Hunter Biden’s business associate.

"1. RSB report the income—Archer pay taxes as part of [REDACTED]," the notes state. "3. 2015—Archer pays some tax— SM also pays taxes on same income."

Those notes are connected by a line with the word "confusion" next to it.

"5. May 2015—Beau dies," Shapley’s notes read, referring to the death of President Biden’s eldest son Beau Biden. " 6.—Venue—have to go to D.C. 14/15/16; 17/18/19—CA." 

Those numbers likely refer to tax years 2014, 2015, and 2016 which could be assigned to Washington D.C. jurisdiction, and 2017, 2018, 2019 could be assigned to California jurisdiction.

The notes were turned over to the House Judiciary Committee on Monday. 

This is a developing story. Please check back for updates.  

Brooke Singman is a Fox News Digital politics reporter. You can reach her at This email address is being protected from spambots. You need JavaScript enabled to view it. or @BrookeSingman on Twitter.