WASHINGTON — Hunter Biden was indicted on nine tax charges in California on Thursday as a special counsel investigation into the business dealings of the president’s son intensifies against the backdrop of the looming 2024 election.
The new charges — three felonies and six misdemeanors — come in addition to federal firearms charges in Delaware alleging Hunter Biden broke a law against drug users having guns in 2018.

Julio Cortez, Associated Press
President Joe Biden's son, Hunter Biden, leaves after a court appearance July 26, 2023, in Wilmington, Del.
Hunter Biden “spent millions of dollars on an extravagant lifestyle rather than paying his tax bills,” special counsel David Weiss said in a statement. The charges are focused on at least $1.4 million in taxes he owed during between 2016 and 2019, a period where he has acknowledged struggling with addiction.
If convicted, Hunter Biden could face up to 17 years in prison. The special counsel probe remains open, Weiss said.
He had been previously expected to plead guilty to misdemeanor tax charges as part of a plea deal with prosecutors who said he failed to pay taxes on $4 million in personal income in 2017 and 2018. Defense attorneys have signaled they plan to fight any new charges.
The agreement imploded in July after a judge raised questions about it. It had also been pilloried as a “sweetheart deal” by Republicans investigating nearly every aspect of Hunter Biden’s business dealings as well as the Justice Department’s handling of the case.
Congressional Republicans have also pursued an impeachment inquiry into President Joe Biden, claiming he was engaged in an influence-peddling scheme with his son. The House is expected to vote next week on formally authorizing the inquiry.
While questions have arisen about the ethics surrounding the Biden family’s international business, no evidence has emerged so far to prove that Joe Biden, in his current or previous office, abused his role or accepted bribes.
The criminal investigation led by Delaware U.S. Attorney David Weiss has been open since 2018, and was expected to wind down with the plea deal that Hunter Biden had planned to strike with prosecutors over the summer. He would have pleaded guilty to two misdemeanor tax evasion charges and would have entered a separate agreement on the gun charge. He would have served two years of probation rather than get jail time.
The agreement also contained immunity provisions, and defense attorneys have argued that they remain in force since that part of the agreement was signed by a prosecutor before the deal was scrapped.
Prosecutors disagree, pointing out the documents weren’t signed by a judge and are invalid.
After the deal fell apart, prosecutors filed three federal gun charges alleging that Hunter Biden had lied about his drug use to buy a gun that he kept for 11 days in 2018. Federal law bans gun possession by “habitual drug users,” though the measure is seldom seen as a stand-alone charge and has been called into question by a federal appeals court.
Hunter Biden’s longstanding struggle with substance abuse had worsened during that period after the death of his brother Beau Biden in 2015, prosecutors wrote in a draft plea agreement filed in court in Delaware.
He still made “substantial income” in 2017 and 2018, including $2.6 million in business and consulting fees from a company he formed with the CEOs of a Chinese business conglomerate and the Ukrainian energy company Burisma, but did not pay his taxes, prosecutors said in that filing.
He did eventually file his taxes in 2020 and the back taxes were paid by a “third party” the following year, prosecutors said.
This is a developing story and will be updated.
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Hunter Biden will plead guilty in a deal that likely avoids time behind bars in a tax and gun case
Lana Harris
Sen. Joe Biden (D-Del.) holds his daughter Ashley while taking a mock oath of office from Vice President George Bush during a ceremony on Capitol Hill, Jan. 3, 1985. Biden's sons Beau and Hunter hold the bible during the ceremony. (AP Photo/Lana Harris)
Lana Harris
Sen. Joe Biden (D-Del.) holds his daughter Ashley while taking a mock oath of office from Vice President George Bush during a ceremony on Capitol Hill, Jan. 3, 1985. Biden's sons Beau and Hunter hold the bible during the ceremony. (AP Photo/Lana Harris)
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Hunter Biden will plead guilty in a deal that likely avoids time behind bars in a tax and gun case
Adele Starr
FILE - In this March 24, 1988, file photo, Sen. Joseph Biden, D-Del., wearing a University of Delaware baseball cap, leaves Walter Reed Army Hospital accompanied by his son Hunter Biden in Washington. Biden had been in the hospital for 11 days so that surgeons could implant a small umbrella-like filter in a vein to prevent blood clots from reaching his lungs. (AP Photo/Adele Starr, File)
Adele Starr
FILE - In this March 24, 1988, file photo, Sen. Joseph Biden, D-Del., wearing a University of Delaware baseball cap, leaves Walter Reed Army Hospital accompanied by his son Hunter Biden in Washington. Biden had been in the hospital for 11 days so that surgeons could implant a small umbrella-like filter in a vein to prevent blood clots from reaching his lungs. (AP Photo/Adele Starr, File)
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Hunter Biden will plead guilty in a deal that likely avoids time behind bars in a tax and gun case
Tom Gannam
Hunter Biden, right, and his stepmother Jill Biden on stage after the vice presidential debate at Washington University in St. Louis, Thursday, Oct. 2, 2008. (AP Photo/Tom Gannam)
Tom Gannam
Hunter Biden, right, and his stepmother Jill Biden on stage after the vice presidential debate at Washington University in St. Louis, Thursday, Oct. 2, 2008. (AP Photo/Tom Gannam)
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Hunter Biden will plead guilty in a deal that likely avoids time behind bars in a tax and gun case
Charles Dharapak
Vice President-elect, Sen. Joe Biden, D-Del., left, stands with his son Hunter during a re-enactment of the Senate oath ceremony, Tuesday, Jan. 6, 2009, in the Old Senate Chamber on Capitol Hill in Washington. (AP Photo/Charles Dharapak)
Charles Dharapak
Vice President-elect, Sen. Joe Biden, D-Del., left, stands with his son Hunter during a re-enactment of the Senate oath ceremony, Tuesday, Jan. 6, 2009, in the Old Senate Chamber on Capitol Hill in Washington. (AP Photo/Charles Dharapak)
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Hunter Biden will plead guilty in a deal that likely avoids time behind bars in a tax and gun case
Gerald Herbert
Vice President Joe Biden with his son Hunter Biden, right, react to the crowd as they participate in the Inaugural Parade in Washington, Tuesday, Jan. 20, 2009. (AP Photo/Gerald Herbert)
Gerald Herbert
Vice President Joe Biden with his son Hunter Biden, right, react to the crowd as they participate in the Inaugural Parade in Washington, Tuesday, Jan. 20, 2009. (AP Photo/Gerald Herbert)
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Hunter Biden will plead guilty in a deal that likely avoids time behind bars in a tax and gun case
Nick Wass
FILE - In this Jan. 30, 2010, file photo, Vice President Joe Biden, left, with his son Hunter, right, at the Duke Georgetown NCAA college basketball game in Washington. (AP Photo/Nick Wass, File)
Nick Wass
FILE - In this Jan. 30, 2010, file photo, Vice President Joe Biden, left, with his son Hunter, right, at the Duke Georgetown NCAA college basketball game in Washington. (AP Photo/Nick Wass, File)
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Hunter Biden will plead guilty in a deal that likely avoids time behind bars in a tax and gun case
Pablo Martinez Monsivais
FILE - In this Oct. 11, 2012, file photo, Hunter Biden waits for the start of the his father's, Vice President Joe Biden's, debate at Centre College in Danville, Ky. (AP Photo/Pablo Martinez Monsivais, File)
Pablo Martinez Monsivais
FILE - In this Oct. 11, 2012, file photo, Hunter Biden waits for the start of the his father's, Vice President Joe Biden's, debate at Centre College in Danville, Ky. (AP Photo/Pablo Martinez Monsivais, File)
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Hunter Biden will plead guilty in a deal that likely avoids time behind bars in a tax and gun case
Visar Kryeziu
Family members gather for a road naming ceremony with U.S. Vice President Joe Biden, center, his son Hunter Biden, left, and his sister Valerie Biden Owens, right, joined by other family members during a ceremony to name a national road after his late son Joseph R. "Beau" Biden III, in the village of Sojevo, Kosovo, on Wednesday, Aug. 17, 2016. President Joe Biden is the guest of honor during the street dedication ceremony naming the national road Joseph R. "Beau" Biden III.AP Photo/Visar Kryeziu)
Visar Kryeziu
Family members gather for a road naming ceremony with U.S. Vice President Joe Biden, center, his son Hunter Biden, left, and his sister Valerie Biden Owens, right, joined by other family members during a ceremony to name a national road after his late son Joseph R. "Beau" Biden III, in the village of Sojevo, Kosovo, on Wednesday, Aug. 17, 2016. President Joe Biden is the guest of honor during the street dedication ceremony naming the national road Joseph R. "Beau" Biden III.AP Photo/Visar Kryeziu)
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Hunter Biden will plead guilty in a deal that likely avoids time behind bars in a tax and gun case
Andrew Harnik
President-elect Joe Biden, right, embraces his son Hunter Biden, left, Saturday, Nov. 7, 2020, in Wilmington, Del. (AP Photo/Andrew Harnik, Pool)
Andrew Harnik
President-elect Joe Biden, right, embraces his son Hunter Biden, left, Saturday, Nov. 7, 2020, in Wilmington, Del. (AP Photo/Andrew Harnik, Pool)
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Hunter Biden will plead guilty in a deal that likely avoids time behind bars in a tax and gun case
Carolyn Kaster
President Joe Biden hugs first lady Jill Biden, his son Hunter Biden and daughter Ashley Biden after being sworn-in during the 59th Presidential Inauguration at the U.S. Capitol in Washington, Wednesday, Jan. 20, 2021.(AP Photo/Carolyn Kaster)
Carolyn Kaster
President Joe Biden hugs first lady Jill Biden, his son Hunter Biden and daughter Ashley Biden after being sworn-in during the 59th Presidential Inauguration at the U.S. Capitol in Washington, Wednesday, Jan. 20, 2021.(AP Photo/Carolyn Kaster)
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Hunter Biden will plead guilty in a deal that likely avoids time behind bars in a tax and gun case
Patrick Semansky
Beau Biden, right, son of Hunter Biden, second from right, holds a branch from the official 2021 White House Christmas Tree that was given to him by first lady Jill Biden, left, at the White House, Monday, Nov. 22, 2021, in Washington. This year's tree is an 18.5-foot Fraser fir presented by Rusty and Beau Estes of Peak Farms in Jefferson, N.C. (AP Photo/Patrick Semansky)
Patrick Semansky
Beau Biden, right, son of Hunter Biden, second from right, holds a branch from the official 2021 White House Christmas Tree that was given to him by first lady Jill Biden, left, at the White House, Monday, Nov. 22, 2021, in Washington. This year's tree is an 18.5-foot Fraser fir presented by Rusty and Beau Estes of Peak Farms in Jefferson, N.C. (AP Photo/Patrick Semansky)
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Hunter Biden will plead guilty in a deal that likely avoids time behind bars in a tax and gun case
Carolyn Kaster
President Joe Biden, third from left, watches as his son Hunter Biden follows his grandson Beau Biden as the family leave St. Joseph on the Brandywine Catholic Church in Wilmington, Del., Saturday, Dec. 18, 2021. Today is the anniversary of Neilia and Naomi Biden's death. (AP Photo/Carolyn Kaster)
Carolyn Kaster
President Joe Biden, third from left, watches as his son Hunter Biden follows his grandson Beau Biden as the family leave St. Joseph on the Brandywine Catholic Church in Wilmington, Del., Saturday, Dec. 18, 2021. Today is the anniversary of Neilia and Naomi Biden's death. (AP Photo/Carolyn Kaster)