Power...
Obstruction...
Family...
In a riveting new documentary film and book, IRS special agents turned whistleblowers Gary Shapley and Joe Ziegler take audiences inside one of the most controversial federal investigations in recent history—exposing political interference, bureaucratic obstruction, and a justice system unwilling to hold the powerful, in this case, the president's own family, accountable.
Through the pages of The Whistleblowers vs. The Big Guy and the forthcoming documentary adaptation, Shielded by Power, Shapley and Ziegler chronicle the personal cost of coming forward. They describe facing professional retaliation, isolation, and relentless public scrutiny while attempting to navigate official whistleblower channels.
With previously unreleased details and firsthand accounts, the book and film aim to present a behind-the-scenes look at the clash between institutional power and individual conscience—and the risks taken by those who challenge it.
The Whistleblowers
Gary Shapley
Gary Shapley grew up in Norwich, NY, and began his college career at Binghamton University before volunteering with AmeriCorps in Colorado. He later earned a B.S. in accounting and business administration from the University of Maryland and an MBA from the University of Baltimore. After interning at the Department of Defense, Gary worked in the Inspector General’s Office at the NSA before joining IRS-Criminal Investigation (IRS-CI) in 2009. From 2013 to 2018, he was detailed to the DOJ Tax Division, investigating foreign financial institutions, including Credit Suisse and HSBC PBRS, as part of the Swiss Bank Program. He also worked on the Joint Terrorism Task Force (JTTF) at the FBI Washington and Baltimore Field Offices. In 2018, he was promoted to supervisory special agent in Baltimore and helped establish the Joint Chiefs of Global Tax Enforcement (J5), an international effort to combat financial crimes. He later led the International Tax and Financial Crimes (ITFC) group, overseeing elite agents specializing in complex tax fraud cases, and was recently promoted to Deputy Chief of IRS CI. He has also been detailed as a senior advisor working on IRS reform with the Secretary of the Treasury.
Joseph Ziegler
Joseph Ziegler grew up in Kirtland, Ohio, and graduated from Ohio University in 2007 with a B.S. in Accounting. He worked as an external auditor at Ernst & Young LLP, handling clients like the Cleveland Clinic and Lincoln Electric, while earning his MBA from John Carroll University in 2009. Joe joined IRS-CI in 2010, specializing in healthcare fraud and prescription drug diversion. In 2016, he transferred to the Atlanta Field Office, working on complex captive insurance tax shelter cases while serving as the public information officer. In November 2018, he initiated the Hunter Biden case and joined the International Tax & Financial Crimes Group (ITFC) in Washington, D.C. Often called the “Seal Team 6 of the IRS,” this elite unit investigates high-level tax fraud and financial crimes worldwide. Joe was recently elevated as a senior advisor (detailee) by the Secretary of the Treasury.