Cici,
The Biden impeachment inquiry is a congressional investigation into the conduct of former President Donald Trump and individuals within his administration that occurred in the final months of his presidency. At this time, there is no public information available regarding the inclusion of IRS whistleblowers and their possible testimony behind closed doors in this inquiry. The issue of IRS whistleblowers potentially testifying before Congress in an impeachment inquiry has been discussed in the past, but there has been no indication that this will occur in the current inquiry.