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Everything we know as Hunter Biden returns to a criminal trial - this time for tax evasion

President’s son will once again be faced with a federal trial – this time for nine tax-related charges

Ariana Baio
Thursday 01 August 2024 21:24 BST
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Hunter Biden under federal investigation over taxes

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Once again, Hunter Biden is set to head to federal court. This time in California to face three felony and six misdemeanor charges accusing him of tax evasion.

Special Counsel David Weiss alleges that Biden avoided paying at least $1.4 million in taxes while maintaining an “extravagant lifestyle.”

It is the second federal trial the president’s son will face this year. This first being in Delaware for illegally purchasing and obtaining a firearm while addicted to crack cocaine. Much like his first trial, elements of Biden’s personal life and words from his own memoir are likely to play a role in his federal tax case.

Here’s what to expect as the first son nears his newest trial.

What is the case about?

Weiss claims that Biden knowingly and willingly did not file or pay his taxes for 2016 through 2019 then filed late returns, one of which contained false information.

Instead of filing and paying his taxes, Biden allegedly spent “millions of dollars on an extravagant lifestyle” including “drugs, escorts and girlfriends, luxury hotels and rental properties, exotic cars, clothing” and more.

Beginning in 2016, through 2020, Biden allegedly earned more than $7 million in gross income.

Special Counsel David Weiss, the US attorney tapped to investigate Biden’s business and financial dealings. Biden is set to face trial on nine tax-related counts next month.
Special Counsel David Weiss, the US attorney tapped to investigate Biden’s business and financial dealings. Biden is set to face trial on nine tax-related counts next month. (Delaware U.S. Attorney's Office)

That was from serving on the board of Burisma Holdings Limited, conducting business dealings with associates – one tied to a Romanian businessman and another to a Chinese energy company, a venture capital firm, his memoir and financial support from friend and entertainment lawyer Kevin Morris.

Weiss claims Biden knowingly did not file his 2016 individual income tax return on time. When he did file in 2020 he did not pay the $45,661 he owed despite having the funding to do so.

Similarly, the special counsel claims Biden did not file his 2017 individual income tax return on time. That same year, he allegedly “subverted the payroll and tax withholding process of his own company”, Owasco PC.

Biden allegedly did not file his 2018 individual income tax return nor pay the $680,901 in a timely fashion. Weiss also claims Biden filed his form in 2020 due to two separate child support proceedings he was engaged in.

Weiss has alleged Biden falsely claimed business travel for personal travel on his 2018 tax form and falsely claimed the money he paid women for romantic or sexual relationships was payment for wages and used his business line of credit to pay personal expenses.

Biden has pleaded not guilty to all the charges. If convicted, the president’s son faces a maximum of 17 years in prison.

Biden, arriving at the federal court in Wilmington, Delaware to hear the verdict in his federal gun trial on June 11. A jury of 12 convicted the president’s son on all three federal gun charges, but now he faces tax evasions allegations
Biden, arriving at the federal court in Wilmington, Delaware to hear the verdict in his federal gun trial on June 11. A jury of 12 convicted the president’s son on all three federal gun charges, but now he faces tax evasions allegations (EPA)

Why has he been charged?

The charges stem from Weiss’s investigation into Biden’s financial and business dealings. Beginning in 2018, the special counsel was tapped to probe whether or not the president’s son had committed financial improprieties, in part due to pressure from Republicans.

Initially, Biden struck a deal with prosecutors to plead guilty to two misdemeanor tax charges to avoid the gun charges. But last year at the 11th hour, a judge struck down the deal believing it to be unfair.

Weiss then split the charges up and indicted Biden on the gun charges and tax charges separately.

In June, a jury in Wilmington, Delaware, found Biden guilty on all three gun charges. Though, Biden is currently appealing the conviction.

What to expect during trial

Biden’s tax charges trial is likely to feature some elements seen in his gun charges trial – notably personal details of Biden’s life and his own words from his memoir, Beautiful Things, which is about his journey with drug and alcohol addiction.

Biden’s personal life will likely be at play during the trial. Biden’s memoir ‘Beautiful Things’ was cited multiple times in Special Counsel Weiss’s indictment
Biden’s personal life will likely be at play during the trial. Biden’s memoir ‘Beautiful Things’ was cited multiple times in Special Counsel Weiss’s indictment (AP)

Weiss’s indictment paints an ugly portrait of Biden – someone who recklessly and deliberately avoided responsibility until he was caught.

The special counsel claims Biden used millions of dollars on drugs, women, girlfriends, luxurious hotels and cars and more to satisfy himself and yet missed out on child support payments for his ex-wife and the mother of his child in Arkansas.

Unflattering details of Biden’s addiction and relationships were aired out during his gun charges trial to convince the jury. Prosecutors may use similar tactics in the tax charges case.

Weiss also cites passages from Biden’s memoir to provide context as to what Biden was doing and his mental state during the years he failed to file or pay taxes. Likely, those passages will come again during the trial.

The Los Angeles trial is expected to begin September 5th.

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