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IRS Supervisory Special Agent Gary Shapley, left, and Joseph Ziegler, an IRS Agent with the criminal investigations division, are sworn in at a House Oversight and Accountability Committee hearing with IRS whistleblowers, Wednesday, July 19, 2023, in Washington. (AP Photo/Stephanie Scarbrough)

IRS Supervisory Special Agent Gary Shapley, left, and Joseph Ziegler, an IRS Agent with the criminal investigations division, are sworn in at a House Oversight and Accountability Committee hearing with IRS whistleblowers, Wednesday, July 19, 2023, in Washington. (AP Photo/Stephanie Scarbrough)

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