A Senate report from September 2020 titled "Hunter Biden, Burisma, and Corruption: The Impact on U.S. Government Policy and Related Concerns" reports over $5 million was sent to two Hunter Biden related firms by the Chinese firm CEFC in early August 2017, which turns out to be just days after Hunter Biden sent a threatening WhatsApp text message on July 30, 2017 to Chinese business associate Henry Zhao that claimed Hunter's father Joe Biden was "sitting here" with him.

The WhatsApp message was revealed Thursday as part of a package of IRS whistleblower statements and evidence released by the House Ways and Means Committee.

"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. 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 directions. I am sitting here waiting for the call with my father."