Hunter Biden's lawyer, Abbe Lowell, has settled a $20 million defamation lawsuit brought by IRS whistleblowers Gary Shapley and Joseph Ziegler. The whistleblowers had accused Lowell of acting with malice and damaging their reputations by alleging they illegally leaked Hunter Biden's private tax information.
The lawsuit was filed in September 2024, and the case had been dismissed by a federal judge in Washington, D.C., although the whistleblowers were considering an appeal. Under the terms of the settlement, all parties have agreed to cease further litigation.
Lowell acknowledged that Shapley and Ziegler were authorized to make disclosures of confidential tax information regarding the Hunter Biden investigation to congressional tax committees. He also acknowledged their belief that they acted in good faith and followed the law, limiting their remarks to already lawfully disclosed information.
The whistleblowers, in turn, agreed that Lowell believed he made good faith legal arguments and acted appropriately to defend his client. Crucially, Lowell is not required to pay any money to Shapley and Ziegler as part of the agreement.
Empower Oversight, the advocacy group representing the whistleblowers, stated that the lawsuit was not about money but about restoring their clients' professional reputations and protecting other whistleblowers. Lowell's attorney expressed satisfaction with the outcome, emphasizing that the whistleblowers sued for $20 million and received nothing, and that the judge had previously agreed Lowell had the right to comment on the agents' conduct without committing defamation.
