In a report released by the House Republicans on Tuesday, they claim that the Department of Justice prevents two potential whistleblowers to testify in the Biden Impeachment Investigation.

The House Judiciary, Ways and Means, and Oversight Committees issued a 78-page document accusing the DOJ for blocking the congressional investigation of allegations that the Biden Administration gave the President’s son special consideration while investigating his failures to pay federal income taxes between 2017 and 2018.

The Justice Department is still refusing to provide relevant documents and has hindered the Committees investigation by preventing two Tax Division employees — Senior Litigation Attorney Mark Daly and trial attorney Jack Morgan — from giving testimony, despite subpoenas requiring their testimony. The Committees need these documents and testimony to complete their investigation,” reads the report obtained first by Politico.

Two IRS whistleblowers, Gary Shapley (and Joseph Ziegler) came forward earlier this year to claim that the investigation into Biden’s taxes had been slowed down and politically influenced. Shapley stated in mid-July that the then-U.S. Attorney David Weiss told investigators in a meeting that he was denied special counsel status by his superiors and that they were blocking him from bringing charges in the right jurisdictions against the younger Biden. Ziegler, a “gay Democrat”, and a fellow investigator, testified he urged Weiss to file charges against Biden for the District of Columbia, and Southern California. But Weiss refused, saying the decision wasn’t his.

Weiss has denied making such a statement. He has also insisted that the case was left to him to handle as he wished.

Hunter’s legal team filed a lawsuit against the IRS in September. They claimed that two whistleblowers had “targeted Mr. Biden and tried to embarrass him” by disclosing his confidential financial data in public testimony.

Weiss, who was appointed special counsel by the President’s office in August of that year, negotiated with Hunter’s attorneys a plea agreement which would have allowed him to avoid jail for a pair tax misdemeanors. He also entered into a deferred prosecutor agreement regarding a gun charge relating to his alleged lying on a federal background-check form about his drug usage.

A federal judge called the plea agreement unprecedented, stating that it would have given Biden’s younger brother broad immunity against future charges relating to his unregistered lobbying activities abroad.

Biden’s lawyers said that after the plea agreement, which had been criticized by Republicans as being a “sweetheart deal”, fell through, their client was prepared to face trial and fight the charges. Weiss will likely bring the tax charges to Washington, D.C., and California.

House Republicans claim in their report that “there is no doubt that without the brave IRS Whistleblowers it is very likely that the Biden justice department would not have acted against Hunter Biden’s misconduct.” When forced to act, Biden Justice Department worked with Hunter Biden’s counsel to create an unprecedented plea agreement that was so biased towards Hunter Biden that it fell apart openly in court. After a federal court rejected the Department’s effort to quietly end the five year investigation into Hunter Biden by negotiating a sweetheart deal, Attorney General Garland appointed Weiss to be a special counsel. He refused to answer any questions on the case because there was an “ongoing investigation.”

The report released Tuesday is divided into 3 major sections, focusing on the “special treatment” Hunter Biden received from DOJ officials. It also addresses the question as to whether Weiss had the “ultimate authority” to indict President Biden, and a broader effort to “cover up Hunter Biden’s misdeeds.”

The Biden Administration’s disregard for the Committees constitutionally mandated oversight responsibilities has tarnished the Justice Department’s once venerable reputation. The Committees’ investigation has not yet been completed, but this interim report summarizes the evidence found in the impeachment probe and details some of the findings.

The report is released ahead of a closed door session on Tuesday, when the Ways and Means Committee will hear from whistleblowers about information “protected by Internal Revenue Code Section 60103”, which likely refers to confidential tax return.