Last week saw two IRS whistleblowers testify on Capitol Hill regarding tax evasion and other allegations of corruption involving the Biden family.

While some believe a special counsel should be appointed to investigate the matter, one prominent Republican isn't onboard. 

James Comer has "no confidence in special counsels"

Kentucky Republican Rep. James Comer serves as chairman of the House Oversight Committee, and the Washington Examiner quoted him as saying that he has "no confidence in special counsels."

"I have no confidence in Merrick Garland to appoint an independent, credible, unbiased special counsel. I think we're making a lot of progress in our investigation. So, we're gonna continue to plow forward," Comer added.

Among those who Comer's committee has heard from is IRS Special Agent Joseph Ziegler, who also spoke with Fox News after giving his testimony alongside his supervisor, Gary Shapley.

"I thought it was my duty to come forward," Ziegler said in regards to why he decided to appear alongside Shapley last week.

"I thought when we were invited to come and testify in front of the congressional committee, I didn't want to leave my supervisor, Gary, there alone. And I thought it was important that for my credibility, that people hear it straight from me," he added.

Whistleblower points to "ton of evidence" against Hunter Biden

When asked what the justification would be for prosecuting Hunter Biden on tax evasion charges, Ziegler pointed to the concept of "willfulness."

The IRS agent explained that the term refers to "whether someone intentionally with knowledge either evaded their income taxes or filed a false return."

"And that's what one thing that sets us apart from a civil case. And in this case, we provided a ton of evidence that showed willfulness," he Ziegler insisted.

However, he complained that Assistant U.S. Attorney for the District of Delaware Lesley Wolf worked to sabotage efforts at investigating the president's son as well as his father.

Ziegler says assistant U.S. attorney tipped off Biden's lawyers

In one example, Ziegler said Wolf told Hunter Biden's defense attorneys that the IRS had discussed getting a search warrant for a storage unit held in their client's name.

"When I found out that she told defense counsel that we knew about the storage unit and that the records request included that, I just knew – it was kind of like a shot to the gut in that we didn't have a seat at the table," he said.

"And that really was a defining moment for me that said things … aren't following the proper procedure," Ziegler went on to explain.