(TStarnes) – The IRS agent, known as “Whistleblower X,” alleging political influence in the Hunter Biden tax investigation, revealed his identity Wednesday as Joseph Ziegler, an IRS agent with 13 years of experience in the criminal investigative division.

Ziegler, who identified himself as a “gay Democrat married to a man,” called for a special counsel in the Hunter Biden probe and any related cases.

“I am risking my career, my reputation, and my casework … No one should be above the law, regardless of your political affiliation,” Ziegler testified before the House Oversight & Accountability Committee.

His supervisor Gary Shapley, also a whistleblower in the case, testified alongside Ziegler.

“The Justice Department allowed the president’s political appointees to weigh in on whether to charge the president’s son,” Shapley testified to lawmakers.

Ziegler, the lead IRS agent in the Hunter Biden investigation said he was blocked from pursuing leads during the five-year investigation into the president’s son in which he handled “95%” of the tax evidence in the Hunter Biden probe.

“Our investigation was constantly hamstrung, limited, and marginalized by DOJ officials,” he testified.

Ziegler pointed to Hunter Biden’s 2018 tax return, as evidence of “a false tax return that includes improper deductions for prostitutes, sex clubs, and his adult children’s tuition.”

He also testified that when there is a felony and a misdemeanor, the felony has to be charged.

The two whistleblowers were cut from the investigation in May.