IRS whistleblowers jab at Hunter Biden pardon in lawsuit filing against his lawyer Abbe Lowell

Two IRS whistleblowers who raised concerns about the investigation into Hunter Biden lampooned his presidential pardon while hitting back at an attorney who they say defamed them.

"Plaintiffs seek no pardon because they committed no crimes. They merely seek to restore their reputations," wrote lawyers for IRS agents Gary Shapley and Joseph Ziegler.

The duo sued Biden attorney Abbe Lowell in September, claiming he committed defamation by accusing them of revealing confidential information related to an investigation into the president's son.

Lowell responded last month, calling Shapley and Ziegler "disgruntled" in a motion to dismiss the suit. He accused them of commenting on the strength of the case before charges had been filed. 

Lowell also argued their lawsuit focuses on statements that were legal opinions.

He did not reply to an email requesting comment.

Lowell's clients over the years have included high-powered people from both major political parties, including Republicans Ivanka Trump and Jared Kushner, and former Democrat Sens. Bob Menendez and John Edwards.

Hunter Biden was convicted in June of three felony charges related to a gun purchase in 2018 amid his battle against his own drug addiction, which he lied about on paperwork to obtain the gun. He entered a guilty plea to nine tax evasion charges in a separate case in September. 

President Biden pardoned Hunter Biden on Dec. 2. He had been scheduled to be sentenced for the gun charges on Dec. 12, and for the tax evasion on Dec. 16.

Shapley and Ziegler's lawyers sought to differentiate their clients from Hunter Biden, calling the former IRS investigators "long-time public servants [who] seek no favors." 

"They need no pardon because they never violated the law," their lawyers wrote,