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EXCLUSIVE: The White House on Thursday dismissed allegations from a whistleblower who claims the Biden administration has mishandled the federal investigation into Hunter Biden, and said President Biden has upheld his commitment to ensure the investigation is "free from any political interference."

"Since he took office and consistent with his campaign promise that he would restore the independence of the Justice Department when it comes to decision-making in criminal investigations, President Biden has made clear that this matter would be handled independently by the Justice Department, under the leadership of a U.S. Attorney appointed by former President Trump, free from any political interference by the White House," White House spokesman Ian Sams told Fox News Digital on Thursday.

"He has upheld that commitment," he added.

The White House comment came after an IRS criminal supervisory agent seeking whistleblower protections said the investigation into Hunter Biden is being mishandled by the Biden administration. The whistleblower is claiming "clear" conflicts of interest, including by giving the president’s son "preferential treatment," and says politics are "improperly infecting decisions and protocols that would normally be followed by career law enforcement professionals in similar circumstances if the subject were not politically connected."

IRS WHISTLEBLOWER CLAIMS HUNTER BIDEN INVESTIGATION IS BEING MISHANDLED: READ THE LETTER

Hunter Biden gets off plane with president

President Biden and his son, Hunter Biden, step off Air Force One at Hancock Field Air National Guard Base in Syracuse, N.Y., on Feb. 4, 2023. (AP Photo/Patrick Semansky)

Hunter Biden has been under federal investigation since 2018. The federal investigation into his "tax affairs" began amid the discovery of suspicious activity reports (SARs) regarding funds from "China and other foreign nations."

In 2020, it became known that the FBI had subpoenaed the laptop purportedly belonging to Hunter Biden in the course of an existing money laundering investigation.

Hunter Biden confirmed the investigation into his "tax affairs" in December 2020, after his father was elected president. The investigation is being led by Trump-appointed Delaware U.S. Attorney David Weiss.

HUNTER BIDEN INVESTIGATION BEING MISHANDLED, ‘CLEAR CONFLICTS OF INTEREST’: IRS WHISTLEBLOWER

Since taking office, the White House has maintained that the president never spoke to his son about his business dealings, and has continued to say that the president was never involved in them. Officials also say the president has never discussed investigations into members of his family with the Justice Department.

Ahead of his presidency, Biden’s campaign proposed a plan to "prevent the president or White House from improperly interfering in federal investigations and prosecutions."

Joe and Jill Biden exit Marine One

President Biden and first lady Jill Biden arrive at Fort Lesley J. McNair in Washington from a weekend trip to Rehoboth Beach, Del., on July 10, 2022. (AP Photo/Manuel Balce Ceneta)

On the first day of his administration, President Biden issued an executive order establishing an administration-wide ethics pledge, which required officials to commit to conduct that "upholds the independence of law enforcement and precludes improper interference with investigative or prosecutorial decisions of the Department of Justice."

But the IRS whistleblower is alleging the investigation into Hunter Biden is being mishandled.

The whistleblower’s attorney, Mark D. Lytle of the Washington, D.C.-based law firm Nixon Peabody LLP, wrote to lawmakers in both the House of Representatives and the Senate to say his client has been overseeing the "ongoing and sensitive investigation of a high-profile, controversial subject since early 2020 and would like to make protected whistleblower disclosures to Congress."

SIX ADDITIONAL BIDEN FAMILY MEMBERS 'MAY HAVE BENEFITED' FROM HUNTER BUSINESS DEALINGS

Lytle informed lawmakers that his client has "already made protected disclosures internally at the IRS, through counsel to the U.S. Treasury Inspector General for Tax Administration, and to the Department of Justice, Office of Inspector General."

Lytle said the protected disclosures "contradict sworn testimony to Congress by a senior political appointee" and involve "failure to mitigate clear conflicts of interest in the ultimate disposition of the case."

Joe and Hunter Biden

Since President Biden took office, the White House has maintained that he never spoke to his son about his business dealings, and has continued to say that the president was never involved in them. (Andrew Harnik-Pool/Getty Images)

Lytle also said his client has also detailed examples of "preferential treatment and politics improperly infecting decisions and protocols that would normally be followed by career law enforcement professionals in similar circumstances if the subject were not politically connected."

BIDEN FAMILY RECEIVED MORE THAN $1M FROM HUNTER ASSOCIATE AFTER 2017 CHINA WIRE: HOUSE OVERSIGHT

"My goal is to ensure that my client can properly share his lawfully protected disclosures with congressional committees," he wrote, offering to meet in person to provide more detail on his client’s testimony.

The letter was sent to top Republicans and Democrats on the House and Senate Judiciary Committees, the Senate Finance Committee, and the House Ways and Means Committee.

Republicans on the House Oversight Committee have been investigating Hunter Biden’s business dealings, as well as business dealings and ventures involving other members of the Biden family. The committee is investigating whether those business arrangements pose a risk to U.S. national security, and whether President Biden is involved.