When Gary Shapley, a longtime I.R.S. investigator wanted to come forward with information that the federal government had mishandled the tax investigation into Hunter Biden, the President’s son, the details he had to share were so sensitive he couldn’t even provide them to his own lawyer without potentially committing a felony. So, through his attorney, he approached Empower Oversight, a group with deep experience in Capitol Hill investigations who coached him on a strategy for how to get the information to Congress lawfully. Months later, Gary Shapley and a fellow I.R.S. investigator, Joseph Ziegler, were testifying in an open session before the House Oversight and Accountability Committee, detailing their claims that the president’s son had received special treatment. Newt’s guests are Tristan Leavitt and Jason Foster, leaders of Empower Oversight.