A second Internal Revenue Service (IRS) whistleblower told the House Committee on Oversight and Accountability Wednesday that lawyers with the Department of Justice (DOJ) Tax Division recommended felony and misdemeanor charges be brought against President Joe Biden’s son, Hunter, for the 2017, 2018 and 2019 tax years.

“In Early August of 2022, federal prosecutors from [DOJ] drafted a 99-page memorandum. This memorandum recommended approving felony and misdemeanor charges for the 2017, 2018 and 2019 tax years. If the Delaware U.S. Attorney David Weiss followed DOJ Policy as he stated in his most recent letter, Hunter Biden should have been charged with a tax felony, and not only the tax misdemeanor charge. We need to treat each taxpayer the same under the law,” the whistleblower said in his prepared opening statement (pdf) prior to a hearing scheduled for July 19.

Previously, IRS Supervisory Special Agent James Shapley told the House Ways and Means Committee that felony charge recommendations were ignored by DOJ officials.

Hunter Biden subsequently accepted a plea deal offered by the DOJ under which he pled guilty to two misdemeanor tax charges and to one charge of failing to be truthful on his federal gun application. The younger Biden will be on probation for five years, with no jail time to be served.

The Epoch Times has asked Biden’s attorney for comment.

The anonymous whistleblower, referred to as Whistleblower X by the committee, also said Biden’s tax return for 2018 claimed as business expenses spending he incurred while staying for six weeks in an exclusive hotel.

“During the 2020 time period, by Hunter Biden’s own account, he was sober, newly married, and writing his memoir. Hunter Biden’s accountants requested that he sign a representation letter stating that all deductions were for business purposes and were being reported appropriately. Statements Hunter Biden made in his book completely contradicted what was being deducted as business deductions on his 2018 tax return,” the prepared remarks say.

“While writing his memoir. Hunter Biden stated, ‘I holed up inside the Chateau for the first six weeks and learned how to cook crack.’ For this time period, Hunter Biden claimed business deductions for payments made to the Chateau Marmont, a hotel room for his supposed drug dealer, sex club memberships (falsely referenced on the wire as a golf membership), hotels he was blacklisted from, and a Columbia University tuition payment for his daughter,” the whistleblower said.

The witness also told committee members that Hunter Biden reported none of the income he received during his widely reported tenure as a member of the board of directors of the Ukrainian energy firm, Burisma.

“With respect to the 2014 tax year, Hunter Biden did not report any of the money he earned from Burisma for the 2014 tax year, which would have been a tax loss to the U.S. Treasury of $124,845,” the witness said.

The witness decided to become a whistleblower regarding the Biden case, he said, only after “multiple attempts at blowing the whistle internally at the IRS. In coming forward, I am risking my career, my reputation and my casework outside of this investigation.”

In what appears to be a direct contradiction of public assurances by Attorney General Merrick Garland and IRS Commissioner Daniel Werfel that there would be no retaliation against whistleblowers in the government, the whistleblower, who Republicans have referred to as Whistleblower X, said he believes he is being targeted.

“I believe that the Delaware [U.S. Attorney David Weiss] and DOJ-Tax have a clear target on me and my supervisors’ back, and I believe that they are just waiting for an opportunity to pounce on us. My own agency retaliated against me and threatened me with criminal conduct in response to an internal email I sent to IRS leadership, even after years of essentially being left on an island when it came to this investigation,” he said.

“It is not my desire to become a martyr for this case—and I fear effectively ending my career. I did not ask to be in this position, nor did I want to be,” he added.