Jury selection is set to begin in the tax trial of Hunter Biden, who has been charged with failing to pay over $1.4 million in federal taxes while leading an extravagant lifestyle. He faces three felony tax offenses and six misdemeanor offenses, including failure to file and pay taxes, tax evasion, and filing a false return. The indictment outlines over $7 million in income from foreign business dealings and nearly $5 million in expenses on drugs, escorts, hotels, cars, and clothing, which Biden allegedly falsely claimed as business expenses. The indictment states he had the funds to pay his taxes but chose not to.

Despite a potential defense of substance abuse impacting his tax filing, prosecutors maintain that Biden was repeatedly reminded by those around him about his tax responsibilities. Biden pleaded not guilty to all charges in January, and his trial was delayed due to separate charges in Delaware related to the purchase of a firearm while battling drug addiction. An investigation led by special counsel David Weiss almost resulted in a plea deal on two misdemeanor tax charges, which fell through in July due to concerns expressed by a federal judge. The trial on tax charges has seen arguments over the admissibility of evidence on Biden’s lifestyle.

Biden’s legal team has sought to prevent any references to his extravagant lifestyle and personal spending during the trial, arguing that such details are irrelevant to proving the alleged crimes. Prosecutors, on the other hand, believe evidence of Biden’s spending choices is crucial to understanding his state of mind at the time of the offenses. The judge overseeing the case has yet to rule on the matter but has asked for a preview of the evidence issue by issue during the trial. The defense has been barred from arguing that personal tragedies, like a car accident that killed Biden’s sister and mother, caused his addiction.

Witnesses in the trial may include at least one of Biden’s past romantic partners and his brother’s widow, who testified in the gun case. If convicted on the tax charges, Biden could face up to 17 years in prison. It remains to be seen whether President Biden or the first lady will attend any part of the trial. White House press secretary Karine Jean-Pierre has stated that the Bidens are supportive of their son and proud of his resilience as he moves forward in his life. The trial is expected to shed light on Hunter Biden’s financial dealings and lifestyle choices amidst the legal challenges he faces.

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