Newly uncovered documents presented by the House Ways and Means Committee on Wednesday suggest that Hunter Biden may have provided false information to Congress on multiple occasions during his sworn testimony. IRS whistleblowers Gary Shapley and Joseph Ziegler submitted more than 100 pages of evidence to the committee, indicating that Biden may have been untruthful at least three times during his testimony on Feb. 28. Specifically, the evidence suggests that Biden may have lied about his interactions with a Chinese business partner, his involvement in Rosemont Seneca Bohai and its associated bank account, and his efforts to secure a U.S. visa for the CEO of Burisma, a Ukrainian energy company.

“Hunter Biden has shown once again he believes there are two systems of justice in this country – one for his family, and one for everyone else,” Chairman Jason Smith said in a statement. “Not only did Hunter Biden refuse to comply with his initial subpoena until threatened with criminal contempt, but he then came before Congress and lied. The Ways and Means Committee’s investigation, and the documents released today, are not part of a personal vendetta against Hunter Biden, but are meant to ensure the equal application of the law.”

Hunter Biden allegedly sent a WhatsApp message to Raymond Zhao of CEFC, a Chinese firm, in July 2017, expressing his desire to understand why a commitment had not been fulfilled. This information was provided by a whistleblower during testimony. Subsequently, a CEFC affiliate reportedly transferred $5 million to Hudson West III, a company formed as part of a joint venture between Hunter Biden and CEFC’s Gongwen Dong, as indicated by a bank record memorandum released by the House Oversight Committee. President Joe Biden has consistently denied any involvement in his son’s business dealings.

During his testimony in late February, Hunter Biden claimed that he had sent the message to a different individual named “Zhao” who was not associated with CEFC. However, phone records released by the House Ways and Means Committee suggest that Hunter Biden was indeed communicating with Raymond Zhao, according to the committee.

Devon Archer, a business associate of Hunter Biden, previously confirmed to the House Oversight Committee that he and Hunter Biden were equal owners of Rosemont Seneca Bohai. Additionally, evidence provided by IRS whistleblowers indicates that Hunter Biden was the beneficial owner of Rosemont Seneca Bohai’s affiliated bank account.

Although Hunter Biden stated that neither the company nor the bank account were under his control or affiliated with him, evidence presented by Ziegler suggests otherwise. The committee also released a document where Hunter Biden signed as the acting Secretary of Rosemont Seneca Bohai, contradicting his previous testimony where he claimed to be unaware of the existence of a corporate secretary for the company.

In his testimony, Hunter Biden explicitly stated that he had no intention of involving himself in any visa-related matters for Burisma. He emphasized that he had never taken the initiative to contact anyone regarding visas. However, the committee’s recently disclosed evidence reveals communications between Archer and Ukrainian associates, indicating that Hunter Biden was willing to assist Burisma’s CEO, Nikolay Zlochevsky, in obtaining a U.S. visa.

Smith announced that the new evidence implies “the only witnesses who can be trusted to tell the truth in this investigation are the IRS whistleblowers.”

“Lying during sworn testimony is a felony offense that the Department of Justice has prosecuted numerous individuals for in recent years, and the American people expect the same accountability for the son of the President of the United States,” Smith said. “Hunter Biden’s lies under oath, and obstruction of a congressional investigation into his family’s potential corruption, calls into question other pieces of his testimony.”