IRS whistleblowers Joseph Ziegler and Gary Shapley on Wednesday told Congress that they believe Joe Biden is the “Big Guy.” During the House Oversight Committee hearing, Rep Andy Biggs said to the whistleblowers, “In the day of action you guys were intending to interview 12 people, one of whom was Rob Walker, a business associate of Hunter Biden and in particular, you wanted to talk about “10 held by H for the big guy.” Biggs then turned to IRS whistleblower Joseph Ziegler and asked, “Who do you infer the big guy may be?” Ziegler responded by saying, “From what I understand that to be, his dad, President Biden.” WATCH: Rep.