FIRST ON FOX: Handwritten, contemporaneous notes taken by IRS whistleblower Gary Shapley and obtained by Fox News Digital memorialize state that the U.S. attorney leading the Hunter Biden investigation said he "is not the deciding person" and "requested special counsel status in D.C." but was rejected by the Justice Department and told to "follow the process." 

David Weiss, who served as the U.S. Attorney for Delaware and led the years-long federal investigation into Hunter Biden, was granted special counsel authority only last month by Attorney General Merrick Garland amid allegations that prosecutorial decisions made throughout the probe had been influenced by politics. But DOJ allegedly rejected an earlier request for the authority and faces allegations it instead interfered with the probe.

AG GARLAND APPOINTS HUNTER BIDEN INVESTIGATOR DAVID WEISS SPECIAL COUNSEL

Shapley, who led the IRS portion of the Hunter Biden investigation, testified before the House Ways and Means Committee in May, alleging that Weiss did not have charging authority and was "constantly hamstrung, limited, and marginalized" by DOJ officials as he sought to make prosecutorial decisions. Shapley also alleged Weiss requested special counsel authority in October 2022, but was denied.

Supervisory IRS Special Agent Gary Shapley (L) and IRS Criminal Investigator Joseph Ziegler are sworn-in as they testify during a House Oversight Committee hearing related to the Justice Department's investigation of Hunter Biden.  (Drew Angerer/Getty Images)

Shapley’s legal team turned over to Congress his handwritten notes—which are in part, redacted—memorializing that Oct. 7, 2022 meeting.

"Weiss stated—He is not the deciding person," Shapley’s notes read.

Another section states: "Weiss requested Special Counsel status in D.C. + Main DOJ said ‘No’ —follow the process." 

Those notes fall under a section titled "Tax Process."

"If approved—tax will grant discretion/not approve," the notes read.

US ATTORNEY LEADING HUNTER BIDEN PROBE BREAKS SILENCE ON CLAIMS INVESTIGATION WAS 'INFLUENCED BY POLITICS'

A separate section of the notes also appears to mention "Archer," likely in reference to Devon Archer, Hunter Biden’s business associate.

"1. RSB report the income—Archer pay taxes as part of [REDACTED]," the notes state. "3. 2015—Archer pays some tax— SM also pays taxes on same income."

Those notes are connected by a line with the word "confusion" next to it.

Hunter Biden

DELAWARE, UNITED STATES - JULY 26: United States President Joe Biden's son Hunter Biden, exits in J. Caleb Boggs Federal Building in Delaware, United States on July 26, 2023. (Photo by Celal Gunes/Anadolu Agency via Getty Images)

"5. May 2015—Beau dies," Shapley’s notes read, referring to the death of President Biden’s eldest son Beau Biden. " 6.—Venue—have to go to D.C. 14/15/16; 17/18/19—CA." 

Those numbers likely refer to tax years 2014, 2015, and 2016 which could be assigned to Washington D.C. jurisdiction, and 2017, 2018, 2019 could be assigned to California jurisdiction.

The notes were turned over to the House Judiciary Committee on Monday. 

Weiss wrote to Congress after Shapley's claims earlier this year and said he had been "granted ultimate authority over this matter, including responsibility for deciding where, when and whether to file charges." Weiss also said he had "never been denied the authority to bring charges in any jurisdiction." 

Weiss has been leading the Hunter Biden investigation since its onset. His appointment as special counsel has left Republicans and critics of Garland outraged and with questions as to how the same prosecutor who has been leading the investigation for more than four years – and accused of allowing politics to influence decisions – could now lead the probe with a perception of independence from the Biden Justice Department.

Special Counsel David Weiss

U.S. Attorney for the District of Delaware David C. Weiss. (Fox News screenshot)

DOJ SENDS RESPONSE TO HOUSE GOP ON HUNTER BIDEN ‘SWEETHEART’ PLEA DEAL

The committee is also investigating the collapsed "sweetheart" plea deal offered the Hunter Biden earlier this summer. 

Hunter Biden was expected to plead guilty in July to two misdemeanor tax counts of willful failure to pay federal income tax as part of a plea deal to avoid jail time on a felony gun charge.

But U.S. District Judge Maryellen Noreika of the U.S. District Court for the District of Delaware declined to accept the plea and pretrial diversion agreements with Hunter Biden during his first court appearance related to the charges. She described the DOJ's deal as unconstitutional, "not standard" and "different from what I normally see."

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Hunter Biden was forced to plead not guilty to two misdemeanor tax charges and one felony gun charge.

Last week, Weiss, as special counsel, told Noreika that his team intends to indict Hunter Biden on a federal gun charge by the end of September.