Hunter Biden’s attorneys are arguing for the dismissal of federal tax charges against him in California, claiming they were fueled by politics. Lead counsel Abbe Lowell described the case as an “least ordinary prosecution” due to irregularities in its initiation and investigation. However, federal prosecutors have disputed these claims, stating that politics did not play a role in the case and calling allegations of appeasing Republicans “conspiratorial.”

During a hearing before U.S. District Judge Mark Scarsi, there was a lack of evidence to support the argument that politics influenced the charges. Hunter Biden, who pleaded not guilty to nine federal tax charges in January, was not present at the hearing. The charges allege that he engaged in a scheme to avoid paying at least $1.4 million in federal taxes through tax evasion, failure to file and pay taxes, and filing a false tax return.

Biden’s attorneys also argued that the tax charges violated a diversion agreement between federal prosecutors and the president’s son from last year. A plea agreement on two misdemeanor tax charges and a diversion agreement related to a firearms charge fell apart in court in July 2023. The judge questioned whether the agreement would allow Biden to avoid potential future charges, while federal prosecutors noted that the agreement had not been approved by the U.S. Office of Probation and Pretrial Services. Judge Scarsi is set to issue a decision on April 17.

This motion to dismiss comes as Republican-led congressional committees are wrapping up an impeachment inquiry into President Biden that focused on whether he benefited from Hunter Biden’s business ventures and if senior administration officials obstructed investigations into the president’s son. In a closed-door deposition before lawmakers, Hunter Biden dismissed the inquiry as a “baseless and destructive political charade,” asserting that his father had no involvement in his business dealings. Rep. James Comer, the chair of the House Committee on Oversight and Accountability, suggested that criminal referrals may be issued at the end of the investigation.

Critics of the inquiry argue that the GOP-led congressional committees have not produced any evidence of wrongdoing by Hunter Biden. As the legal battle unfolds, it remains to be seen how the case will impact President Biden’s administration and the ongoing investigation into his son’s business dealings. Hunter Biden’s attorneys are fighting to have the charges dismissed based on claims of political motivations, while federal prosecutors are maintaining their case against him. The final decision by Judge Scarsi will dictate the next steps in this high-profile legal drama.

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