Jaime T. Halscott
Jaime T. Halscott is the Managing Partner of Appeals Law Group, a Florida-based law firm concentrating in criminal appeals, civil appeals, post-conviction relief, habeas corpus petitions, and executive clemency petitions. He can he reached at 407-255-2165 or www.appealslawgroup.com
California, December 7, 2023 – A federal grand jury returned a nine-count indictment charging Robert Hunter Biden, son of President Joe Biden, with three felony tax offenses and six misdemeanor tax offenses.
Biden currently faces separate charges in Federal court in Delaware related to illegal gun possession.
According to the indictment, Hunter Biden engaged in a four-year scheme in which he chose not to pay at least $1.4 million in self-assessed federal taxes he owed for tax years 2016 through 2019 and to evade the assessment of taxes for tax year 2018 when he filed false returns. As alleged in the indictment, to further this scheme, Hunter Biden:
- subverted the payroll and tax withholding process of his own company by withdrawing millions outside of the payroll and tax withholding process;
- spent millions of dollars on an extravagant lifestyle rather than paying his tax bills;
- in 2018, stopped paying his outstanding and overdue taxes for tax year 2015;
- willfully failed to pay his 2016, 2017, 2018 and 2019 taxes on time, despite having access to funds to pay some or all of these taxes;
- willfully failed to file his 2017 and 2018 tax returns, on time; and
- when he did finally file his 2018 returns, included false business deductions in order to reduce the very substantial tax liability he faced as of February 2020.
The indictment charges Hunter Biden with the following offenses:
Count 1
26 U.S.C. § 7203
failure to pay – 2016 Form 1040 for Hunter Biden
Count 2
26 U.S.C. § 7203
failure to pay – 2017 Form 1040 for Hunter Biden
Count 3
26 U.S.C. § 7203
failure to file – 2017 Form 1040 for Hunter Biden
Count 4
26 U.S.C. § 7203
failure to pay- 2018 Form 1040 for Hunter Biden
Count 5
26 U.S.C. § 7203
failure to file – 2018 Form 1040 for Hunter Biden
Count 6
26 U.S.C. § 7201
tax evasion (felony) – 2018 Form 1040 for Hunter Biden
Count 7
26 U.S.C. § 7206
filing a false return (felony) – 2018 Form 1040 for Hunter Biden
Count 8
26 U.S.C. § 7206
filing a false return (felony) – 2018 Form 1120 for Hunter Biden’s company, Owasco, PC
Count 9
26 U.S.C. § 7203
failure to pay – 2019 Form 1040 for Hunter Biden
If convicted, he faces a maximum penalty of 17 years in prison.
Hunter Biden is expected to be arraigned and plead not guilty.
The case is pending in the United States District Court for the Central District of California under Docket # 2:23-CR-00599.
You can read the Indictment HERE:
Docket # 23-CR-00599 – United States v. Robert Hunter Biden – Indictment
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