Hunter Biden, son of President Joe Biden, boards Air Force One with the president, Saturday, Feb. 4, 2023, at Hancock Field Air National Guard Base in Syracuse, N.Y. Biden is traveling to Camp David in Maryland after visiting with family members following the passing of Michael Hunter, the brother of the president’s first wife, Neilia Hunter Biden. (AP Photo/Patrick Semansky)
Hunter Biden has been charged with — and will admit to — federal tax crimes, according to the U.S. Attorney investigating President Joe Biden’s son.
The Tuesday letter from U.S. Attorney David C. Weiss, a Donald Trump appointee, said that Hunter Biden was charged by information with misdemeanor tax crimes for “willful refusal to pay federal income tax.” Here’s what 26 U.S. Code § 7203 says [emphasis ours]:
Any person required under this title to pay any estimated tax or tax, or required by this title or by regulations made under authority thereof to make a return, keep any records, or supply any information, who willfully fails to pay such estimated tax or tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $25,000 ($100,000 in the case of a corporation), or imprisoned not more than 1 year, or both, together with the costs of prosecution. In the case of any person with respect to whom there is a failure to pay any estimated tax, this section shall not apply to such person with respect to such failure if there is no addition to tax under section 6654 or 6655 with respect to such failure. In the case of a willful violation of any provision of section 6050I, the first sentence of this section shall be applied by substituting “felony” for “misdemeanor” and “5 years” for “1 year.”
The Washington Post reported that Hunter Biden is looking at a couple of years of probation when he pleads guilty to tax charges, plus entry into a Pretrial Diversion Agreement for possession of a firearm by a person who is an unlawful user of or addicted to a controlled substance, in violation of 18 USC §§ 922(g)(3) and 924(a)(2)(2018).
What 18 USC § 922(g)(3) says [emphasis ours]:
(g) It shall be unlawful for any person—
(1) who has been convicted in any court of, a crime punishable by imprisonment for a term exceeding one year;
(2) who is a fugitive from justice;
(3) who is an unlawful user of or addicted to any controlled substance (as defined in section 102 of the Controlled Substances Act (21 U.S.C. 802));[…]
to ship or transport in interstate or foreign commerce, or possess in or affecting commerce, any firearm or ammunition; or to receive any firearm or ammunition which has been shipped or transported in interstate or foreign commerce.
What 18 USC § 924(a)(2) says:
Whoever knowingly violates subsection (a)(6), (h), (i), (j), or (o) of section 922 shall be fined as provided in this title, imprisoned not more than 10 years, or both.
Notably, Weiss’ letter mentioned the diversion agreement but not probation.
“The defendant has agreed to enter Pretrial Diversion Agreement with respect to the firearm information,” the letter said.
It’s not immediately clear when Hunter Biden will plead guilty, but the prosecution and defense attorney Christopher Clark have asked that a judge set an initial appearance/change of plea hearing.
Hunter Biden confirmed almost two and a half years ago that he was under investigation for tax crimes.
“I learned yesterday for the first time that the U.S. Attorney’s Office in Delaware advised my legal counsel, also yesterday, that they are investigating my tax affairs,” Hunter Biden said in a December 2020 statement confirming the probe. “I take this matter very seriously but I am confident that a professional and objective review of these matters will demonstrate that I handled my affairs legally and appropriately, including with the benefit of professional tax advisors.”
What was then the Biden-Harris transition team issued a statement expressing support for Hunter Biden, alluding to his addiction to drugs.
“President-elect Biden is deeply proud of his son, who has fought through difficult challenges, including the vicious personal attacks of recent months, only to emerge stronger,” the statement said.
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