Hunter Biden has sued the IRS, arguing that they unlawfully released his private tax information. The son of the president is also alleging that the tax agency failed to safeguard his private records. The younger Mr Biden is seeking all the files linked to the disclosure of tax information, as well as $1,000 for every improper disclosure, and legal fees, in addition to other things, CNN reported. The lawsuit was filed in federal court in Washington, DC. It doesn’t name the two IRS whistleblowers as defendants, but it’s focused on information shared by the agents – Gary Shapley and Joseph Ziegler – as well as their lawyers in testimony to Congress, interviews, and public statements. “Despite clear warnings from Congress that they were prohibited from disclosing the contents of their testimony to the public in another forum, Mr. Shapley and Mr. Ziegler’s testimony only emboldened their media campaign against Mr. Biden,” the legal filing notes. “And finally, since their public testimony before the House of Representatives on July 19, 2023, the agents have become regular guests on national media outlets and have made new allegations and public statements regarding Mr. Biden’s confidential tax return information that were not previously included in their transcripts before the Committee on Ways and Means.” “The lawsuit is about the decision by IRS employees, their representatives, and others to disregard their obligations and repeatedly and intentionally publicly disclose and disseminate Mr. Biden’s protected tax return information outside the exceptions for making disclosures in the law,” Mr Biden’s legal filing states. “These agents’ putative ‘whistleblower’ status cannot and does not shield them from their wrongful conduct in making unauthorized public disclosures that are not permitted by the whistleblower process. In fact, a ‘whistleblower’ is supposed to uncover government misconduct, not the details of that employee’s opinion about the alleged wrongdoing of a private person,” the lawsuit adds. The legal filing claims that Mr Shapley and Mr Ziegler did more than verify the investigation into Mr Biden – that they shared specific claims against the 53-year-old, the amount of the deductions he had taken and how much he owed in taxes. Mr Shapley’s attorneys said in a Friday statement that Mr Biden’s lawyers have attempted to get the Department of Justice to take action against their clients for sharing information that was protected under whistleblower regulations. “Taxpayer privacy laws are written by Congress, and it gave itself authority in those laws to hear disclosures about taxpayer information,” a lawyer for Mr Shapley said in the statement on Friday. The agents shared their allegations regarding the Department of Justice’s handling of the Biden probe earlier this year. The Department of Justice said in June that they had struck a deal with Mr Biden that meant that he would plead guilty to two tax misdemeanours after he didn’t pay his taxes on time in 2017 and 2018. Mr Biden also agreed to a deal which would mean that he wouldn’t be charged with a gun possession violation, but that agreement was torn up following scrutiny by a federal judge. When the judge declined to greenlight the deal, discussions ended between the office of US Attorney David Weiss and Mr Biden’s legal team. Mr Weiss then asked for, and was granted, the status of Special Counsel. Mr Biden was indicted on three felony gun charges on Thursday and the office of Mr Weiss has stated that they could bring tax charges, with Washington, DC and California being on the list of possible jurisdictions. Read More Rambling Biden is on the ropes – will his Democratic challengers strike? Trump denies pushing for Biden impeachment inquiry in secret meetings with MAGA Republicans Trump suggests Biden impeachment is revenge for his own

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Newcastle is twinned with Gelsenkirchen and, as Borussia Dortmund need no reminders, the German city is home to their great rivals, Schalke. They are found in the second division now: as Newcastle can testify from the Mike Ashley years, a vast stadium offers no immunity against relegation. Instead, as Newcastle and Dortmund go head to head in the Champions League tonight, they find themselves twinned in a footballing respect, wrestling with the same problem: how to cope with the loss of a pivotal midfielder. For Jude Bellingham, read Sandro Tonali, one gone to Real Madrid for a nine-figure sum, the other set for 10 months on the sidelines with a gambling ban. Tonali played in a Champions League semi-final for AC Milan last season. He will not for Newcastle this year, regardless of how far they progress. Wednesday’s game could be his last. “I’m expecting him to be available,” manager Eddie Howe said. If not, his plans may require a late rethink, Tonali’s campaign already curtailed. Dortmund arrive at St James’ Park with certain advantages in a shared conundrum. They had plenty of time to prepare for Bellingham’s departure: from the moment it became clear Erling Haaland would be their big sale of 2022, it seemed obvious the midfielder would be 2023’s cash cow. They received some €103m, whereas Newcastle paid £55m, the second biggest sum in their history, for Tonali. They will derive precious little benefit from it for the rest of this campaign and if their owners’ coffers are scarcely empty, Financial Fair Play limits their room for manoeuvre. Barring significant sales or a loan with an obligation to buy, there will be no £50m midfielder arriving in January to replace him. “It is too early for meetings to decide that,” said Howe, but his options may be limited. And Newcastle, who established a reputation as astute planners, were caught by surprise by the Italian Football Federation and the police’s investigations into Tonali. Both Howe and the Tyneside crowd have struck a supportive note, and Tonali’s apparent gambling addiction means he merits sympathy, but they thought they had signed a player who, along with Bruno Guimaraes, was supposed to be a cornerstone of their midfield for years. Dortmund’s answer to their own void might be deemed typical in several respects. For one, they did not spend all the money they banked: they are no strangers to transfer-market profits and tend to end up in the black roughly every other year. Some of the Bellingham bounty went on Niclas Fullkrug, a striker designed to compensate for the loss of Haaland, albeit one who has had a slow start. Around half the Bellingham millions went on midfielders. Felix Nmecha, bought from Wolfsburg at 22, is older than the Englishman but still conforms to the Dortmund model, a rising star with potentially big resale value, though his arrival came cloaked in controversy after he shared social media posts that led to accusations of homophobia and transphobia. Marcel Sabitzer, bought from Bayern Munich at 29, forms part of a growing trend. It may be harsh to say Dortmund take Bayern’s cast-offs or that their strategy is to take players not deemed quite good enough for the champions and thus finish second in the Bundesliga. But if the traffic of players south to Bavaria is more famous, Mats Hummels, Niklas Sule and Sabitzer form an ex-Bayern contingent at the Signal Iduna Park. One criticism may be that it is an acceptance of being second best. Dortmund’s broader problem might be familiar: whoever they targeted, they were never going to get a replacement of Bellingham’s calibre, and the same could be said when players such as Haaland and Robert Lewandowski left. But now, with Dortmund goalless in the Champions League, thoughts could be cast back a year, when Bellingham scored in each of their first four group games and when he was the biggest factor in their progression to the last 16. They could do with finding such a catalyst in an altogether tougher pool. Tonali’s Champions League campaign now may be brief but memorable: granted a euphoric reception on his homecoming at San Siro as Newcastle drew 0-0 with AC Milan, he then played in one of St James’ Park’s great European nights, the 4-1 demolition of Paris Saint-Germain. Now Dortmund may be his final outing until the 2024-25 campaign. That may render it unforgettable for the Italian, whatever happens. His imminent absence will leave Howe, instead of the deluxe upgrade Tonali was supposed to represent and with the exception of Guimaraes, with a midfield who were in a team that was winless at this stage two years ago: he inherited Sean Longstaff, Joelinton and Joe Willock, and did not even pick the Geordie for his first game in charge. Each has improved exponentially in his reign but Newcastle may have to rely on hustle and bustle where they had looked for an injection of class. His Dortmund counterpart Edin Terzic has not had the luxury of spending £400m in his reign. But when they are side by side in the technical areas at St James’ Park, he may be able to empathise as each wonders what to do when he has a hole at the heart of his side. Read More Eddie Howe opens up on ‘hardest part ahead’ for Sandro Tonali Sandro Tonali is the latest victim of football’s double standards Newcastle issue update on Sandro Tonali amid investigation into illegal betting

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