Hunter Biden pleads not guilty to federal tax charges after plea deal fell apart

Hunter Biden pleaded not guilty Thursday in Los Angeles to federal charges he failed to pay income taxes, the latest development in legal entanglements that have made him the focus of a Republican attack machine aimed at his father, President Joe Biden.

The not guilty plea follows a failed effort in July to reach a deal with prosecutors on tax and gun charges. Hunter Biden has been charged in Delaware with lying about his drug addiction when he bought a gun. He pleaded not guilty to three federal weapons charges in October.

The cases are significant because they could influence this year’s presidential campaign, as President Joe Biden seeks reelection. Congressional Republicans have criticized the Justice Department's investigation and the plea agreement negotiated by special counsel David Weiss as a "sweetheart deal," which U.S. District Judge Maryellen Noreika ultimately rejected.

But Biden’s lawyer, Abbe Lowell, has argued the plea agreement should be enforced and that the charges against the younger Biden resulted from political pressure. The plea deal could have left him with no jail time.

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The court hearing came a day after Hunter Biden made a surprise appearance at a House committee vote to cite him for contempt for defying a subpoena. His surprise attendance, which Republicans slammed as a political stunt, was part of an aggressive defense that has seen Biden attacking the criminal charges against him and filing lawsuits against critics.

Here is what we know about Hunter Biden’s criminal cases:

What tax charges does Hunter Biden face?

Biden was indicted on three felony tax offenses and six misdemeanors. He engaged in a scheme in which he failed to pay at least $1.4 million in self-assessed taxes from 2016 through 2019, and also evaded tax assessment for 2018 when he filed false returns, according to the indictment.

If convicted of all charges, Hunter Biden faces up to 17 years in prison, although maximum sentences are rarely ordered.

"Between 2016 and October 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," the indictment said.

More: How Hunter Biden's drug addiction could be a bedrock of his legal defense on tax charges

The plea agreement dealing with the tax charges would have allowed Biden to plead guilty to two misdemeanors for failing to pay his taxes in 2017 and 2018, and to enter a pretrial program for the gun charge that could have been dismissed if he complied.

But in July, Noreika refused to accept the deal because of disputes between government and defense lawyers about whether it protected Biden from potential future charges. Biden has also been under investigation for possible violations of the Foreign Agents Registration Act in his overseas business deals.

What gun charges does Hunter Biden face?

The gun indictment charges Hunter Biden with knowingly deceiving a firearms dealer when buying a Colt Cobra 38SPL revolver on Oct. 12, 2018.

He is charged with falsely filling out a federal firearms form denying he was addicted to any narcotics, despite later acknowledging his addiction in a book. And he is charged with knowingly possessing the revolver despite the restrictions against people addicted to drugs owning firearms.

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Hunter Biden acknowledged elements of the tax and gun crimes as part of the plea agreement, but Lowell said he wouldn't have surrendered his Fifth Amendment right against self-incrimination ? admitting to possibly criminal acts ? without getting the deal.

Lowell has argued the prosecution is trying to renege on the deal while Biden has fulfilled his side of the agreement by not possessing a firearm, not using illicit drugs and agreeing to drug testing and treatment.

This article originally appeared on USA TODAY: Hunter Biden pleads not guilty to federal tax charges