Hunter Biden's lawyer, Abbe Lowell, made headlines this week after he settled a lawsuit with two IRS whistleblowers who were key players in exposing Hunter Biden's tax issues.

According to the New York Post, a $20 million defamation lawsuit against Lowell, brought by IRS whistleblowers Gary Shapley and Joseph Ziegler, had its case closed by a judge this week.

Lowell was accused of acting with "clear malice" in the lawsuit brought by the whistleblowers, claiming he harmed their reputations "when he alleged to the media that they had illegally leaked Hunter’s private tax information."

A Washington D.C. federal judge had dismissed the case last month, though it was noted that Shapley and Ziegler had considered an appeal.

What's going on?

Both sides had to make some concessions to settle the lawsuit, as the Post noted:

As part of the settlement, all parties agreed to no longer pursue further litigation and Lowell acknowledged that Shapely and Ziegler were authorized “to make disclosures of otherwise confidential tax information about the investigation of Hunter Biden to the tax committees in Congress.”

Lowell also acknowledged that the two IRS whistleblowers "believed they acted in good faith to follow the law and to limit their remarks to information that had already been lawfully disclosed by others, and if so, were not disclosing confidential information."

Shapley and Ziegler said that they now believe Lowell "believed that he made good faith legal arguments based on the case law and acted at all times appropriately to vigorously defend his client."

As part of the settled lawsuit, Lowell will not have to pay the two whistleblowers, the report noted.

The Post added:

Empower Oversight, the whistleblower protection advocacy group representing the IRS employees, said the lawsuit against Lowelll “was never about the money.”

“This settlement unequivocally establishes the fact that our clients followed the law and that their whistleblower disclosures were legally protected,” Empower Oversight President Tristan Leavitt said in a statement.

Leavitt added, "This case was never about the money for Gary and Joe," Leavitt added, "but about restoring their professional reputation and ensuring that other whistleblowers can come forward the way they did — without fear."

Lowell's attorney speaks

Charles Michael, Lowell’s attorney, was predictably happy with the outcome, especially givent that his client is off the hook for a large settlement bill.

“The facts and outcome speak for themselves,” Michael said in a statement. “Mr. Shapley and Mr. Ziegler sued for $20 million and got nothing.”

"The judge agreed that Mr. Lowell had every right to call out the agents’ conduct, that Mr. Lowell did not commit defamation, and that the case should be thrown out with prejudice,” Michael added.

"Mr. Lowell is pleased that that the agents have put an end to their pursuit of a case that never should have been brought."