The Biden administration sent Democratic lawmakers fresh talking points Friday pushing back against the impeachment inquiry into President Joe Biden.

The White House is circulating a memo from spokesperson Ian Sams countering House Republican accusations of “obstruction” by the Biden administration, Punchbowl News reported. Sams claims Republican lawmakers are “trying to invent” the “obstruction” accusations and lists the materials House Republicans have access to. (RELATED: Bank Investigator Flagged Chinese Money Sent To Hunter Biden That Funded Check To Joe Biden, Comer Reveals)

READ THE MEMO:

“Faced with this level of ‘failure theater,’ these same extreme House Republicans now appear to be trying to invent claims of ‘obstruction’ and ‘stonewalling’ to rationalize their illegitimate so called ‘impeachment inquiry,'” the memo reads.

“Some House Republicans are even leaning on these false claims as a predicate to vote to formally authorize such an inquiry,” the memo continues.

“The problem: Claims of ‘obstruction’ and ‘stonewalling’ are easily refuted by the facts.”

Sams lists the financial records Republicans have looked at and the testimony from numerous government officials, including special counsel David Weiss, the prosecutor spearheading the Department of Justice (DOJ) investigation into Hunter Biden’s taxes and firearm possession. (RELATED: House Republicans Launch Website With Everything You Need To Know About The Biden Impeachment Inquiry)

Weiss, Attorney General Merrick Garland and other DOJ officials such as U.S. Attorneys Matthew Graves of D.C. and E. Martin Estrada of the Central District of California have testified before the House Judiciary Committee, according to transcripts reviewed by the Daily Caller.

IRS whistleblowers Gary Shapley and Joseph Ziegler testified before the House Ways and Means Committee in May and June with accusations that DOJ investigators gave Hunter Biden special treatment during the ongoing investigation. Both whistleblowers testified publicly in July before the impeachment inquiry began.

Additional IRS officials have also testified to the House Ways and Means Committee about the whistleblower allegations. The Ways and Means Committee released documents in late September to support the IRS whistleblower testimony. However, multiple DOJ Tax Division officials deeply involved with the Hunter Biden case have not testified before the committee. (RELATED: Witness Testimony Confirms Key Allegations Made By IRS Whistleblowers In Hunter Biden Tax Case)

The House Judiciary Committee subpoenaed Delaware Assistant U.S. Attorney Lesley Wolf, a prosecutor featured heavily in the whistleblower testimony, in late November.

The House Oversight Committee subpoenaed Hunter Biden and his uncle James Biden on Nov. 8 to appear for closed-door depositions in December. Hunter Biden’s attorney countered with an offer Tuesday for him to testify publicly and skip the private session.

Oversight Committee Chairman James Comer, Judiciary Committee Chairman Jim Jordan and Ways and Means Committee Chairman Jason Smith all rejected Hunter Biden’s offer and said he should abide by the subpoena before testifying publicly. The White House has urged Comer retract his subpoenas for Biden family members and interview requests for multiple Biden administration officials.

The Oversight Committee subpoenaed Hunter and James Biden’s personal and corporate bank records in late September after the first impeachment inquiry hearing. Before the subpoenas, the committee obtained financial records on Hunter Biden’s foreign business dealings from suspicious activity reports sent by banks to the Treasury Department, Comer said at the hearing.

🚨 BREAKING 🚨

We’ve followed the money and identified how Joe Biden received $40,000 in laundered 🇨🇳 China money.
@RepJamesComer lays out the money trail. 👇 pic.twitter.com/lH69OUOHid

— Oversight Committee (@GOPoversight) November 1, 2023

Comer released bank records Nov. 1 documenting the flow of money from Chinese business associates to Hunter Biden and James Biden’s bank accounts that resulted in a $40,000 check to Joe Biden.

The check was sent in September 2017 by Joe Biden’s sister-in-law Sara Biden and it was classified as a loan repayment. Another $200,000 check James Biden sent to his brother in March 2018 was also classified as a loan repayment. Sams has repeatedly said both checks were loan repayments.

James Biden sent Joe Biden the money the same day he received it from distressed healthcare firm Americore, Comer revealed in October. The president’s brother promised Americore his last name could “open doors” and indicated he could secure a large investment from the Middle East, bankruptcy court documents show.

The White House has not released financial documentation of the apparent loans Joe Biden sent his brother while he was out of elected office, despite a request from Comer.

“Despite receiving this significant volume of material, House Republicans have just failed to turn up any evidence of wrongdoing by President Biden – but plenty of evidence debunking their claims,” Sams memo continues.

“This impeachment stunt is illegitimate, based on nothing, and shows that extreme House Republicans are willing to stop at nothing to smear the President despite failing to have the facts on their side.”