A federal judge in Washington, D.C., has dismissed a defamation lawsuit filed by two Internal Revenue Service (IRS) agents against Abbe Lowell, the attorney representing Hunter Biden. The agents, Gary Shapley and Joseph Ziegler, alleged that Lowell defamed them by accusing them of illegally disclosing confidential tax information during their investigation into Hunter Biden’s tax affairs.
U.S. District Judge Richard J. Leon ruled that Lowell’s statements were protected legal opinions and not actionable falsehoods. In his decision, Judge Leon stated that the agents “failed to state a claim for defamation,” noting that Lowell’s comments arose from “a highly charged criminal investigation” and reflected “a legal opinion advanced by defense attorneys to Government officials.” ([wjbc.com](https://www.wjbc.com/2025/10/16/judge-tosses-irs-agents-suit-against-hunter-bidens-attorney/?utm_source=openai))
The lawsuit centered on letters Lowell sent to Congress and the media, in which he suggested that Shapley and Ziegler may have violated grand jury secrecy and taxpayer confidentiality laws while discussing the Hunter Biden tax probe. The agents contended that these statements damaged their professional reputations and sought damages exceeding $10 million. ([news.bloomberglaw.com](https://news.bloomberglaw.com/daily-tax-report/hunter-bidens-lawyer-wins-defamation-case-against-irs-agents?utm_source=openai))
Judge Leon determined that the disputed remarks were not provably false statements of fact but rather constitutionally protected legal opinions. He further noted that the agents did not plausibly allege that Lowell acted with actual malice, a necessary component for a defamation claim involving public officials. ([newsmax.com](https://www.newsmax.com/us/whistle-blowers-lawsuit-denied/2025/10/16/id/1230643/?utm_source=openai))
The judge also denied the agents’ request to amend their complaint, describing it as “futile.” He concluded that even if rewritten, their claims would “not cure the fundamental flaw” that the alleged defamatory comments “are constitutionally protected legal opinion.” ([wjbc.com](https://www.wjbc.com/2025/10/16/judge-tosses-irs-agents-suit-against-hunter-bidens-attorney/?utm_source=openai))
In response to the ruling, Lowell’s attorneys welcomed the decision, stating it affirmed the lawyer’s right to defend his client. The agents, who maintain they acted properly during their investigation, have indicated they may appeal the ruling. ([reuters.com](https://www.reuters.com/legal/government/dc-lawyer-lowell-defeats-irs-agents-defamation-lawsuit-2025-10-16/?utm_source=openai))
This case is part of a broader legal battle involving Hunter Biden’s tax affairs. In September 2023, Hunter Biden filed a lawsuit against the IRS, alleging that agents Shapley and Ziegler improperly disclosed his personal tax information during congressional testimony and press interviews. ([apnews.com](https://apnews.com/article/08a6ecce30fcab3a2be5019be6464c76?utm_source=openai))
As these legal proceedings continue, the outcomes may have significant implications for the boundaries of legal advocacy and the protections afforded to whistleblowers within federal agencies.