Prominent defense attorney Abbe Lowell, representing Hunter Biden, has resolved a $20 million defamation lawsuit brought by IRS whistleblowers Gary Shapley and Joseph Ziegler. The legal action, filed in September 2024, accused Lowell of falsely accusing them of illicitly leaking confidential tax information related to Biden’s tax investigation.
Under the settlement, both parties agreed to recognize one another’s good-faith conduct: Lowell acknowledged that the whistleblowers were legally permitted to share certain disclosures with congressional tax committees, while the agents affirmed that Lowell believed he acted properly in defending his client. Crucially, no financial payment was required from Lowell as part of the agreement.
The original case had been dismissed by a federal judge in Washington, D.C., who ruled that Lowell’s statements were protected as legal opinion rather than defamatory fact. With the settlement now finalized, the case is officially closed and neither side may pursue further litigation on this claim.