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The Guardian - US
The Guardian - US
World
Andrew Gumbel in Los Angeles

Hunter Biden to undergo second federal trial in three months in tax case

Man in suit walks past bush.
Hunter Biden leaves federal court in Wilmington, Delaware, on 11 June 2024. Photograph: Matt Slocum/AP

For the second time in three months, Hunter Biden will sit in a federal courtroom as a jury of his peers is assembled to assess whether he is guilty of a slew of criminal charges.

The son of the 46th US president stands accused of failing to pay his taxes on time from 2016 to 2019, as well as two felony counts of filing a false return and an additional felony count of tax evasion.

Three months ago, the younger Biden, who is 54, was found guilty in Delaware on three felony counts relating to his purchase of a handgun in 2018 because he wrote on his gun-purchase form, falsely, that he was not a user of illicit drugs. The new trial takes place in Los Angeles, where Biden has lived for years and where, according to the prosecution, he spent lavishly 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”.

The trial begins in Los Angeles on Thursday with jury selection expected to last two days, and opening statements scheduled for Monday.

The most serious charges relate to his 2018 return on which, according to the prosecution, he sought to claim his children’s college tuition fees and more than $27,000 in online pornography as business expenses.

In pre-trial hearings, lawyers for Biden have done little to challenge the documentary evidence behind the prosecution’s case but have sought, rather, to argue that Biden’s drug use and his failure to file his taxes correctly year after year were the result of a life marked by trauma from a very young age.

Judge Mark Scarsi has indicated, however, that he will have little patience for evidence introduced to suggest a specific cause of Biden’s drug use and threatened Biden’s lead lawyer, Mark Geragos, with stiff financial penalties if he attempts to bring such evidence before the jury.

Both the tax charges and the gun charges carry maximum sentences of more than 20 years in prison, although legal experts say that, as a first-time offender, Biden is likely to be punished far less harshly even if he were to be found guilty a second time.

It has been a whirlwind of a summer for Joe Biden’s troubled son, one in which he was convicted of felonies, rushed to Washington as pressure mounted on his father not to run for re-election, raised eyebrows by dropping into White House meetings – and, according to one report, acting as his father’s “gatekeeper” – then appeared on stage at the Democratic national convention to bask in his father’s reflected glory.

Now that Joe Biden has abandoned his re-election ambitions and thrown his support behind his vice-president, Kamala Harris, the political stakes of Hunter Biden’s latest trial will be lower. Still, his legal troubles will take some of the sting out of Donald Trump’s constant complaints that he is the target of a political witch-hunt and that the president has “weaponized” the justice system against him.

After Hunter Biden’s June conviction, Joe and Jill Biden issued a statement saying they would respect the judicial process and not consider a pardon for their son. The first lady attended court in Delaware most days but it is not clear whether she will do the same in California.

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