hunter biden
Hunter Biden - photo courtesy of Domenico Fornas on Shutterstock

Lawyers for President Joe Biden’s son Hunter are expected in a downtown Los Angeles courtroom Wednesday for a hearing on motions filed in his tax case.

Hunter Biden’s attorneys have filed several motions arguing for the dismissal of the case, alleging that the charges violate a diversion agreement between the defendant and prosecutors in Delaware, where he is under indictment on federal gun charges.

“This case follows a nearly six-year record of (the Justice Department) changing its charging decisions and upping the ante on Mr. Biden in direct response to political pressure and its own self-interests,” Hunter Biden’s lawyers said in legal filings.

Hunter Biden is not expected to attend the hearing.

The president’s son was charged in an indictment returned Dec. 7 in downtown Los Angeles on nine federal tax charges for allegedly refusing to pay his taxes.

Biden, 54, of Malibu, “spent millions of dollars on an extravagant lifestyle rather than paying his tax bills,” the indictment alleges.

He entered a not guilty plea in January on the tax charges and a June 20 trial date was set. In October, the president’s son pleaded not guilty in Wilmington, Delaware, to three counts related to lying on a federal form to acquire a Colt Cobra handgun in 2018 and for being an illegal drug user in possession of the gun.

Regarding the federal tax charges, the 56-page indictment says that, between 2016 and Oct. 15, 2020, “the defendant spent this money on drugs, escorts and girlfriends, luxury hotels and rental properties, exotic cars, clothing, and other items of a personal nature, in short, everything but his taxes.”

Hunter Biden faces three felony counts, including tax evasion, and six misdemeanor counts of failure to pay taxes.

The president’s son is also under indictment on federal gun charges in Delaware that allege he broke laws against drug users having guns in 2018. In July, he had agreed to plead guilty there to two misdemeanor tax counts and acknowledge a firearms violation without a conviction, receiving no jail time. But the deal collapsed when the judge questioned its terms and refused to sign off on it.

His attorney, Abbe Lowell, said in a statement when the tax charges were announced that “based on the facts and the law, if Hunter’s last name was anything other than Biden, the (previously announced firearms) charges in Delaware, and now California, would not have been brought.”

Lowell said, “Now, after five years of investigating with no new evidence — and two years after Hunter paid his taxes in full — the U.S. Attorney has piled on nine new charges when he had agreed just months ago to resolve this matter with a pair of misdemeanors.”

Described in the indictment as a Georgetown- and Yale-educated lawyer, lobbyist, consultant and businessperson, Hunter Biden served on the board of a Ukrainian industrial conglomerate and a Chinese private equity fund during the time of the tax allegations.

“He negotiated and executed contracts and agreements for business and legal services that paid millions of dollars of compensation to him and/or his domestic corporations, Owasco PC and Owasco LLC,” according to the indictment.

In addition to his business interests, the defendant was an employee of a multinational law firm, the document states.

At the time of the now-defunct plea deal in Delaware, Biden said he had forgotten to pay his taxes during a period when he was in the grip of drug addiction.

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