Hunter Biden Pleads Not Guilty to Tax Charges: What to Know

Hunter Biden pleaded not guilty to tax charges on Wednesday, in a reversal after a judge said she wasn’t yet prepared to accept a deal he had reached with prosecutors to plead guilty.

In a testy, three-hour hearing, a lawyer for President Biden’s son at first clashed with prosecutors over a dispute about the potential for future charges. After a break in which the two sides clarified their agreement, U.S. District Judge Maryellen Noreika said she needed more information before deciding whether to sign off on it.

Hunter Biden had expected to plead guilty to misdemeanor tax charges and had entered into an agreement to avoid a gun charge. Republicans have accused the Justice Department of giving Biden a lenient deal that others in similar circumstances wouldn’t have received. The department has denied any favoritism.

What did the judge say? 

The last-minute upheaval before Noreika, who was appointed to the bench by former President Donald Trump, marks the latest twist in a meandering and politically explosive Justice Department investigation into Hunter Biden’s finances, business dealings and well-documented drug and alcohol addiction.

“These agreements are not straightforward and they contain atypical provisions,” she said, adding: “I’m not in a position where I can decide to accept or reject a plea agreement and I need to defer it.”

The judge pressed both sides on provisions included in both prongs of the agreement, including why the tax deal was brought under a statute that removes the court’s ability to vet it, while the gun deal includes a requirement that the court decide whether Hunter Biden has breached the deal. Judge Noreika said that could inappropriately put her in the position of making a decision normally left for prosecutors.

“I have concerns about the constitutionality of this provision, so I have concerns about the constitutionality of this agreement,” she said.

The judge gave the two sides 30 days to clarify her role and provide additional information. At that point, Hunter Biden could plead guilty and formalize the agreements he had negotiated.

Why did Hunter Biden agree to the plea deal?

The outlines of a plea agreement made public weeks ago held the potential for Hunter Biden to put his legal troubles behind him, even though Republicans on Capitol Hill have escalated their hearings and accusations about his alleged misdeeds and sought to tie them to President Biden as he launches his re-election bid.

Prosecutors left open the possibility of future charges against Hunter Biden, including those pertaining to foreign lobbying laws that the Justice Department has long been examining.

What does Wednesday’s result mean for Hunter Biden?

Wednesday’s outcome means his legal woes persist and could provide new fodder for Republicans in the House and Senate as the 2024 campaign ramps up.

Should the judge overseeing the case ultimately not condone the plea agreement, Hunter Biden would face trial on the current charges against him just as Trump, the GOP 2024 presidential front-runner, faces his own federal charges over his handling of classified information after he left office. Trump also is expected to be indicted over efforts to reverse his 2020 election loss. Trump has denied any wrongdoing.

What are the details of the charges?

Prosecutors say Hunter Biden received more than $1.5 million in annual income in both 2017 and 2018 and didn’t pay taxes on it, despite owing more than $100,000 each year. The Wall Street Journal previously reported he paid around $1 million that he had owed in back taxes, while the charges say he failed to pay at least $200,000 on time. The reason for that apparent discrepancy wasn’t clear in advance of further details expected from the prosecution.

According to court documents related to the firearms charge, Hunter Biden had a Colt Cobra 38SPL revolver in October 2018, even though he was addicted to drugs and barred from owning a gun.

What does this mean for President Biden?

Speaker Kevin McCarthy (R., Calif.) has signaled the House might pursue an impeachment inquiry into President Biden, citing claims of corruption tied to Hunter Biden’s overseas business dealings.

The White House has said consistently that President Biden didn’t discuss Hunter Biden’s business dealings with his son and wasn’t involved in them.

“Hunter Biden is a private citizen, and this was a personal matter for him,” White House press secretary Karine Jean-Pierre told reporters on Wednesday afternoon. “As we have said, the president and the first lady, they love their son and will continue to support him as he rebuilds his life.”

Write to Sadie Gurman at [email protected]