Within minutes of Trump's inauguration in January, Flynn informed his former associate that the plan to work with Russian Federation to build nuclear reactors in the Middle East was "good to go", because Flynn was ensuring the sanctions would be "ripped up" as one of Trump's first orders of business.
Mr. Flynn had worked on a business venture to partner with Russian Federation to build nuclear power plants in the Middle East until June 2016, but remained close with the people involved afterward.
The whistleblower told congressional investigators that Copson boasted that Flynn was "making sure that sanctions would be "ripped up" as one of his first orders of business and that this would allow money to start flowing into the project", an apparent reference to financial sanctions imposed on Russian Federation by the Obama administration, Cummings's letter states.
The Trump administration did not roll back the sanctions.
Copson then flashed his phone at the whistleblower and said, "I just got this text message" from Flynn, who said the nuclear project was "good to go".
The whistleblower told congressional investigators he was with Alex Copson, a former business associate of Flynn's, watching the Trump inauguration ceremony at an event in Washington, according to the letter.
Cummings said the individual contacted his office and authorized him to make his account, but not his name, public.
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Cummings said that the whistleblower's allegations raise concerns that Flynn improperly aided the nuclear project after joining the White House as one of Trump's top security officials.
According to the whistleblower, Copson said, "Mike has been putting everything in place for us". "I am going to celebrate today", and added, according to the whistleblower: "This is going to make a lot of very wealthy people".
But reports over the last few months have suggested that Flynn continued to promote the project after the election, and even after he had been sworn in as national security adviser. The whistleblower isn't named, but Cummings promised in the letter to share the person's identity with Gowdy if it remains confidential and Gowdy agrees to speak with the whistleblower.
Gowdy has not responded to requests from ABC News for comment.
On December 1, U.S. District Court Judge Rudolph Contreras announced that Flynn had reached a plea deal with special counsel Robert Mueller to cooperate in the investigation into Russian interference in the 2016 election. He also lied when he said he did not recall a follow-up conversation with the ambassador, who said that "Russia had chosen to moderate its response to those sanctions as a result of Flynn's request".
Flynn was involved in the Middle Eastern nuclear project from spring 2015 to the end of 2016, according to recent financial disclosure filings, a period that overlapped with his role as a prominent adviser to Trump's campaign and transition. Cummings said his office could not verify the whistleblower's story, and whether Copson was telling the whistleblower the truth, without subpoenaed documents.