Inside the IRS laptop debacle. Whistleblower's memo reveals the FBI knew the contents of Hunter Biden's abandoned laptop but sat on the information for years so it did not embarrass father Joe in run-up to 2020 election

• A memo from IRS whistleblower Gary Shapley shows that the FBI first knew of the contents of Hunter Biden's laptop in October 2019
• That was more than a year before the presidential election when Joe Biden beat incumbent Donald Trump
• Shapley's memo directly contradicts a letter signed by 51 top intelligence officials that claimed articles about the laptop were 'Russian disinformation'

The FBI first learned of Hunter Biden’s abandoned laptop, full of incriminating data, in October 2019, an IRS memo shows.

The memo, written by senior IRS Criminal Investigation official Gary Shapley in 2020, reveals how senior law enforcement officers sat on the treasure trove of evidence from the First Son’s computer and waited months before handing over mere excerpts to investigators working the case.

It also directly contradicts an open letter from 51 top former intelligence officials published weeks ahead of the 2020 presidential election which dismissed the laptop as having ‘all the classic earmarks of a Russian information operation’.

Shapley and his subordinate, who both recently became whistleblowers to Congress, believe that almost three years later they still haven’t received all the data on the hard drive – which could incriminate not only Hunter but his father too.

Joe Biden's chances of being elected to the White House could have been impacted if information on his son Hunter's laptop had been publicly authenticated before the 2020 election

Biden was giving a deposition in Delaware Thursday as part of a lawsuit filed against him by laptop repair shop owner John Mac Isaac

Whistleblower Gary Shapley claims that he still hasn’t received all the data on the hard drive – which could incriminate not only Hunter but his father too

Shapley told lawmakers that his document, dated October 22, 2020, memorialized a meeting that day with his IRS Criminal Investigation team, FBI cyber forensics experts, and a team of prosecutors leading the criminal probe into Hunter Biden.

Over three pages it lays out a timeline of when the FBI first got hold of Hunter’s laptop he abandoned at a Delaware computer repair shop, how investigators proved it belonged to the First Son and had not been doctored, and how IRS special agents were left waiting for months to get their hands on emails that could aid their investigation.

‘I prepared this document. It was to memorialize a meeting that we had with the prosecution team, plus the FBI CART team, which were the computer analysis team,’ Shapley told staffers for the House Ways and Means Committee in sworn testimony published alongside the memo last week.

‘They determined, because it was abandoned property, that it could be turned over via a document request.’

Hunter brought three damaged Mac computers to John Paul Mac Isaac’s store in Wilmington, Delaware, in April 2019, signed documents for their repair, and never returned.

Mac Isaac became worried when he found disturbing content on the devices, and got his father Steve to approach the FBI field office in Albuquerque, New Mexico, six months later on October 9, according to his book, American Injustice: My Battle to Expose the Truth.

With a slightly differing date, Shapley wrote in his memo that on October 16, a ‘Richard Steven McKissack’ reported to the Albuquerque office that ‘his son is in possession of a sportsman [Hunter Biden’s codename used by investigators] computer that had not been retrieved and was not paid for…said it contains evidence of white collar crime’.

On November 6, 2019 FBI Special Agent Joshua Wilson got the device number of the MacBook Pro and determined it was Hunter’s by matching it to his Apple ID and...

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