Two IRS whistleblowers told the House Ways and Means Committee that they pressed for felony charges against Hunter Biden after he ducked $2.2 million in tax payments and charged that evidence implicating the first son was buried by the Justice Department, the panel’s chairman said Thursday.

Rep. Jason Smith (R-Mo.) also told reporters that Delaware US Attorney David Weiss sought to bring charges against the 53-year-old in both the District of Columbia and Southern California last year and was denied both times — contradicting sworn testimony by Attorney General Merrick Garland.

Weiss also made a separate attempt to be appointed a special counsel in the case in the spring of 2022, but that was also turned down, the lawmaker alleged.

The shocking allegations came two days after Weiss revealed that Hunter Biden had accepted a deal in which he agreed to plead guilty to two misdemeanor counts of willful failure to pay taxes on at least $3 million in income earned across 2017 and 2018.

The first son also agreed to enter a pretrial diversion program to avoid a felony charge of owning a firearm while addicted to drugs.

Smith, 43, said IRS investigators were tipped off to evidence located “in the guest house of former Vice President Biden,” and even displayed a blown-up text message revealing Hunter had demanded money from a Chinese entity while claiming his father was present in the same room.

“IRS investigators were told by [assistant] US attorney Lesley Wolf that because the evidence would be found in the guest house of former Vice President Biden ‘there is no way’ a search warrant for evidence would ever get approved.”

Hunter’s lawyers were then given a heads-up that investigators had probable cause to search the first son’s Northern Virginia storage unit, providing an opportunity to remove evidence, the whistleblowers said.

“Attorney General Merrick Garland told Congress Weiss had all the authority necessary,” Smith pointed out. “Well, which is it?”

This past March, Sen. Chuck Grassley (R-Iowa) had pressed Garland on whether Weiss was truly able to bring charges without the approval of other Justice Department officials, specifically if the alleged crime occurred outside Delaware.

“Without special counsel authority, he could need permission of another US attorney in certain circumstances to bring charges outside the district of Delaware,” Grassley noted at the time. “I would like clarification from you with respect to these concerns.”

Garland replied that Weiss would be able to charge Hunter Biden even for crimes that occurred outside Delaware.

“The US attorney in Delaware has been advised that he has full authority to make those kind of referrals that you’re talking about or to bring cases in other jurisdictions if he feels it’s necessary. And I will assure that if he does, he will be able to do that,” the AG said.

Grassley pressed: “Does the Delaware US attorney lack independent charging authority over certain criminal allegations against the president’s son outside of the district of Delaware?”

“If it’s in another district, he would have to bring the case in another district, but as I said, I’ve promised to ensure he’s able to carry out his investigation and that he be able to run it and if he needs to bring it in another jurisdiction, he will have full authority to do that,” Garland said.

Chris Clark, an attorney for Hunter Biden, did not immediately respond to a request for comment. Neither did the IRS.

“The federal government is not treating taxpayers equally,” Smith told reporters Thursday. “The IRS recommended charges against Hunter Biden that included attempt to evade or defeat tax, a felony, fraud or false statements, a felony, and willful failure to file returns, supply information or pay tax. These tax crimes cover an estimated $2.2 million in unreported tax.”

The Hunter probe, launched in November 2018, began as an “offshoot of a separate corporate investigation,” Smith noted, and uncovered funds from “Ukraine, Romania and China totaling $17.3 million from 2014 to 2019,” with the scandal-hit first son having “personally received $8.3 million.”

“What plea deal did Mr. Biden just receive?” Smith asked. “A slap on the wrist for charges that have put other Americans behind bars.”

This is a developing story