FILE - IRS Criminal Investigator Joseph Ziegler, right, and IRS Special Agent Gary Shapley, appear before the House Oversight and Accountability Committee during a hearing to argue that the Justice Department interfered with a yearslong investigation into Hunter Biden, at the Capitol in Washington, July 19, 2023. (AP Photo/J. Scott Applewhite, File)
FILE - Hunter Biden steps into a vehicle as he leaves federal court, Sept. 5, 2024, in Los Angeles, after pleading guilty to federal tax charges. (AP Photo/Eric Thayer, File)
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FILE - IRS Criminal Investigator Joseph Ziegler, right, and IRS Special Agent Gary Shapley, appear before the House Oversight and Accountability Committee during a hearing to argue that the Justice Department interfered with a yearslong investigation into Hunter Biden, at the Capitol in Washington, July 19, 2023. (AP Photo/J. Scott Applewhite, File)