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A bank account linked to President Biden's son Hunter Biden received more than $5 million in August 2017, shortly after his threatening messages — in which he said he was "sitting here" with his father — to a Chinese associate revealed this week by an IRS whistleblower, according to documents released by congressional investigators.  

On Aug. 4, 2017, Chinese firm CEFC Infrastructure Investment wired $100,000 to Hunter Biden’s law firm Owasco, according to a 2020 report published by the Senate Homeland Security and Governmental Affairs Committee. Then, days later on Aug. 8, 2017, CEFC Infrastructure Investment sent $5 million to Hudson West III, a firm Hunter Biden opened with Chinese associates.

The two transactions totaling $5.1 million came within 10 days of messages uncovered Thursday by the House Ways and Means Committee. In the messages — shared to the panel via IRS whistleblower Gary Shapley Jr., who oversaw the agency's probe into Hunter Biden — Hunter Biden blasted business partner Henry Zhao for not fulfilling his "commitment" and said his father was with him.

"I am sitting here with my father and we would like to understand why the commitment made has not been fulfilled. Tell the director that I would like to resolve this now before it gets out of hand, and now means tonight," Hunter Biden wrote in a WhatsApp message to Zhao, the CEO of Beijing-based asset management firm Harvest Fund Management, on July 30, 2017, according to documents released by House Republicans.  

HUNTER BIDEN'S ATTORNEY SLAMS IRS WHISTLEBLOWER'S 'ILLEGAL' RELEASE OF WHATSAPP MESSAGE TO CHINESE BUSINESSMAN

President Biden and son Hunter Biden are seen at the White House

"I am sitting here with my father and we would like to understand why the commitment made has not been fulfilled," Hunter Biden wrote to a Chinese business associate days before receiving $5.1 million from a Chinese firm. (Drew Angerer/Getty Images)

"And, Z, if I get a call or text from anyone involved in this other than you, Zhang, or the chairman, I will make certain that between the man sitting next to me and every person he knows and my ability to forever hold a grudge that you will regret not following my direction," Hunter Biden added in his messages to Zhao. "I am sitting here waiting for the call with my father."

In addition, the 2020 Senate report revealed that, beginning on Aug. 14, 2017, Hunter Biden initiated a string of 20 wire transactions from Owasco to Lion Hall Group, a consulting firm linked to President Biden's brother James Biden and his wife Sara. The transactions continued through Aug. 3, 2018, and totaled $1.4 million.

FBI BIDEN BRIBERY DOC NEVER MADE IT TO IRS INVESTIGATORS, WHISTLEBLOWER CLAIMS: 'INFLUENCED BY POLITICS'

The federal probe into Hunter Biden's "tax affairs" began in 2018, amid the discovery of suspicious activity reports regarding funds from "China and other foreign nations."

The investigation — codenamed "Sportsman" — was opened as an "offshoot" of an IRS investigation into a "foreign-based amateur online pornography platform," Shapley testified to the House committee.

Hunter Biden in Ireland

Hunter Biden appears at Carlingford Castle in Louth, Ireland, on April 12, 2023. (Brian Lawless/PA Images via Getty Images)

Shapley claimed in his testimony that decisions in the case seemed to be "influenced by politics."

"Whatever the motivations, at every stage decisions were made that had the effect of benefiting the subject of the investigation," Shapley said.

"These decisions included slow-walking investigative steps, not allowing enforcement actions to be executed, limiting investigators’ line of questioning for witnesses, misleading investigators on charging authority, delaying any and all actions months before elections to ensure the investigation did not go overt well before policy memorandum mandated the pause. These are just only a few examples," he added.

On Friday, the White House refused to answer reporters' questions about Shapley's allegations and repeatedly directed further concerns to the White House Counsel's Office.

"As it relates to anything related to Hunter Biden, I am just not going to respond to it from here," White House spokesperson Karine Jean-Pierre said.

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Christopher Clark, an attorney for Hunter Biden, attacked the whistleblower allegations in a statement released Friday evening. 

"Biased and politically-motivated, selective leaks have plagued this matter for years. They are not only irresponsible, they are illegal. A close examination of the document released publicly yesterday by a very biased individual raises serious questions over whether it is what he claims it to be. It is dangerously misleading to make any conclusions or inferences based on this document," Clark said. "The DOJ investigation covered a period which was a time of turmoil and addiction for my client." 

Clark also said that "[a]ny verifiable words or actions of my client in the midst of a horrible addiction are solely his own and have no connection to anyone in his family."

"An extensive, five-year long investigation conducted by the United States Department of Justice (DOJ) concluded this week, which resulted in my client taking responsibility for two instances of misdemeanor failure to file tax payments, as well as a firearm charge, which will be subject to a pretrial diversion agreement. As his attorney through this entire matter, I can say that any suggestion the investigation was not thorough, or cut corners, or cut my client any slack, is preposterous and deeply irresponsible," he added.

Clark didn't immediately return Fox News Digital's request for comment on the millions of dollars Hunter Biden received in August 2017. 

Fox News Digital's Jessica Chasmar, Cameron Cawthorne, Brooke Singman and Adam Sabes contributed to this report.