An IRS agent who oversaw a criminal investigation into Hunter Biden has testified to a House committee that the Justice Department slow-walked the case and gave Biden preferential treatment because he is President Joe Biden’s son.

Gary Shapley, a longtime FBI agent, gave detailed testimony May 26 to the Republican-controlled House Ways and Means Committee. His testimony, which was made public June 22, alleges that Justice Department officials stonewalled the case by thwarting investigative steps, including search warrants.

“I am blowing the whistle because the Delaware U.S. Attorney’s Office, Department of Justice Tax (Division), and Department of Justice provided preferential treatment and unchecked conflicts of interest in an important and high-profile investigation of the President’s son, Hunter Biden,” Shapley testified, according to a transcript.

A second IRS official who worked for Shapley and initiated the investigation, but whose name was redacted, echoed Shapley’s account in testimony to lawmakers.

The testimony became public shortly after Justice Department officials offered Hunter Biden a deal to plead guilty to two misdemeanor tax charges. Prosecutors are recommending a sentence of probation, and a “diversion” program on a gun-related charge that is available to nonviolent offenders with substance abuse problems. The agreement was scheduled to go before a judge July 26.

Republicans have portrayed the plea agreement as a “sweetheart deal” that would let the...

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