Criminal defense attorney Abbe Lowell has asked a federal judge in Washington, D.C., to dismiss a defamation lawsuit filed against him by two IRS agents that claim Lowell defamed them while defending Hunter Biden, son of Joe Biden, against tax charges.
The lawsuit, filed in September, accuses Lowell of falsely suggesting that the agents illegally disclosed grand jury material and taxpayer information during their investigation into Hunter Biden’s finances. The agents, Gary Shapley and Joseph Ziegler, allege their disclosures to congressional committees were lawful and protected under federal whistleblower laws.
Lowell, a partner at Winston & Strawn, described the agents as “disgruntled” and maintained that his statements, made in letters to Congress, were legal opinions rather than factual claims. “Plaintiffs may feel very strongly that they acted lawfully, but Lowell holds very different views — and has every right to say so,” his attorneys wrote in a filing submitted late Monday to U.S. District Judge Richard Leon.
Shapley and Ziegler defended their actions in a public statement, asserting, “We did our duty, we told the truth, and we don’t regret it. The Court and a jury should hold Lowell accountable for his false attacks on us.”
The defamation suit is part of broader legal and political scrutiny surrounding Hunter Biden. In September, Biden pleaded guilty to federal tax charges in Los Angeles federal court, admitting he failed to pay $14 million in taxes. His sentencing is scheduled for December 16.
The agents, who have denied any wrongdoing, claim their investigation into Hunter Biden faced “suppression from various political and institutional forces.” Lowell countered that the agents made “unprecedented public comments on the strength of the evidence, even while charges were pending.”
Hunter Biden has separately sued the IRS, alleging damaging leaks that violated his privacy. That case remains pending in federal court in Washington, D.C.
The lawsuit, titled Gary Shapley and Joseph Ziegler v. Abbe Lowell, is being heard in the U.S. District Court for the District of Columbia under case number 1:24-cv-02646-RJL.
