Everything we know as Hunter Biden returns to a criminal trial - this time for tax evasion

Once again, Hunter Biden is set to head to federal court. This time in California to face three felony and six misdemeanor charges accusing him of tax evasion.

Special Counsel David Weiss alleges that Biden avoided paying at least $1.4 million in taxes while maintaining an “extravagant lifestyle.”

It is the second federal trial the president’s son will face this year. This first being in Delaware for illegally purchasing and obtaining a firearm while addicted to crack cocaine. Much like his first trial, elements of Biden’s personal life and words from his own memoir are likely to play a role in his federal tax case.

Here’s what to expect as the first son nears his newest trial.

Weiss claims that Biden knowingly and willingly did not file or pay his taxes for 2016 through 2019 then filed late returns, one of which contained false information.

Instead of filing and paying his taxes, Biden allegedly spent “millions of dollars on an extravagant lifestyle” including “drugs, escorts and girlfriends, luxury hotels and rental properties, exotic cars, clothing” and more.

Beginning in 2016, through 2020, Biden allegedly earned more than $7 million in gross income.

That was from serving on the board of Burisma Holdings Limited, conducting business dealings with associates – one tied to a Romanian businessman and another to a Chinese energy company, a venture capital firm, his memoir and financial support from friend and entertainment lawyer Kevin Morris.

Weiss claims Biden knowingly did not file his 2016 individual income tax return on time. When he did file in 2020 he did not pay the $45,661 he owed despite having the funding to do so.

Similarly, the special counsel claims Biden did not file his 2017 individual income tax return