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Why wasn't he protected as a whistleblower? Or why isn't Biden pardoning him?
A. Probably because he took the specifically to do this.
B. They don't usually pardon someone before sentencing.
There's often a limits to whistleblower protections, usually you're only protected if you report it internally, and publishing private information is often not protected at all, and whenever there's protections available for publishing it then it's usually only protected if it's limited to what's necessary to inform the public about a sufficiently severe issue (like newsworthy major fraud).
It would be a pretty bad look for Biden to pardon him IMO. I think it would be a mistake for him to do so.
What did he whistle blow on? A whistle blower is blowing the whistle on their own company they work for for malfeasance. Leaking documents that are not tied to wrong doing by the IRS is not blowing the whistle.