Hunter Biden changed his plea in the federal tax case against him in Los Angeles on Thursday just as jury selection was about to begin. Sentencing has been set for Dec. 16.
Biden was indicted on three felony and six misdemeanor charges accusing him of failing to pay taxes during a time period in which he has said he was going through a drug addiction and working to get sober.
Prosecutors are accusing the president’s son of failing to pay $1.4 million in federal taxes he owed for tax years 2016 through 2019, during which they say he was living an “extravagant lifestyle.”
He originally pleaded not guilty to all the charges, but his defense attorney said on Thursday that he would plead guilty in the case. Biden was convicted on gun charges in a separate case earlier this year; sentencing in that case has been set for Nov. 13.
Here’s how the legal cases against Hunter Biden developed:
2018: Federal investigation begins
The U.S. attorney in Delaware began an investigation into Biden for alleged tax violations, starting the years-long legal saga.
Dec. 9, 2020: Biden acknowledges investigation
About a month after his father won 2020 election, Hunter Biden issued a statement about the investigation.
“I learned yesterday for the first time that the U.S. attorney’s office in Delaware advised my legal counsel, also yesterday, that they are investigating my tax affairs,” he wrote. “I take this matter very seriously, but I am confident that a professional and objective review of these matters will demonstrate that I handled my affairs legally and appropriately, including with the benefit of professional tax advisers.”
February 2021: Joe Biden administration retains counsel
The Biden administration decided it would retain David Weiss, who was appointed by former President Donald Trump, to oversee the inquiry into the president’s son.
April 2023: IRS alleges interference
A criminal investigations supervisor at the Internal Revenue Service said there was improper interference of the agency’s investigation of Hunter Biden. It was the subject of a House hearing with a pair of IRS whistleblowers and sparked GOP concerns about the validity of the federal prosecution.
June 20, 2023: Plea deal reached
Prosecutors and Hunter Biden reached a plea agreement. In exchange for pleading guilty to misdemeanor tax charges and serving two years of probation, he was expected to avoid time behind bars. A weapons charge would also have been dropped if he stayed out of trouble.
July19, 2023: IRS whistleblowers testify
Two IRS agents involved in the Hunter Biden investigation testified before the House Oversight Committee, where they accused the agency and justice system of giving the president’s son special treatment and minimizing the charges against him.
July 26, 2023: Plea deal collapses
Hunter Biden’s plea deal with prosecutors stunningly collapsed upon facing scrutiny from a judge at a hearing scheduled to finalize the agreement.
There was a dispute between Hunter Biden’s attorneys and prosecutors over whether the deal gave him immunity from future charges, and the judge overseeing the case raised questions with the language of the deal.
Attorneys were never able to come together on another agreement, and Hunter Biden pleaded not guilty to the tax charges.
Aug. 11, 2023: Weiss named special counsel
Weiss’ special counsel status gave him broader authority to conduct a more sweeping investigation and the ability to bring charges in any jurisdiction.
“The appointment of Mr. Weiss reinforces for the American people the department’s commitment to both independence and accountability in particularly sensitive matters,” Attorney General Merrick Garland said in making the surprise announcement.
September 2023: Hunter Biden indicted on gun charges
Weiss charged Hunter Biden with weapons violations in a three-count indictment over allegations he lied on a weapons form about his drug addiction and possessed a firearm illegally.
Hunter Biden would later plead not guilty to the charges in the same courthouse where the plea deal fell apart.
Dec. 7, 2023: Weiss files tax charges
Weiss filed nine tax-related charges against Hunter Biden in California for allegedly failing to pay $1.4 million in taxes from 2016 to 2020.
“Between 2016 and Oct. 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,” Weiss wrote in a filing.
Hunter Biden pleaded not guilty to all charges.
Feb. 20, 2024: Defense team seeks to toss case
Hunter Biden’s defense team filed a motion seeking to have the tax charges dropped, accusing prosecutors of selectively targeting him, arguing a statute of limitations had been reached and duplicative charges were filed.
In a later filing, Weiss argued that the defense team’s request was filled with “shapeshifting claims” that amounted to a “conspiracy theory.”
April 1, 2024: Judge rejects defense dismissal effort
A judge rules in favor of prosecutors, leaving the tax case against Hunter Biden intact.
“Defendant fails to present a reasonable inference, let alone clear evidence, of discriminatory effect and discriminatory purpose,” the judge wrote.
June 3, 2024: Gun trial begins
A jury was seated in the federal firearms case against Hunter Biden, setting the trial to begin the next day with opening statements.
June 11, 2024: Hunter Biden convicted
Hunter Biden was convicted of three felony counts related to lying about his drug use while making a gun purchase in 2018. A sentencing hearing is scheduled for Nov. 13, though he is not expected to serve jail time in the case given that it’s his first offense and the fact that he did not use the gun.
July 18, 2024: Defense team seeks to dismiss cases.
Hunter Biden’s legal team sought to have the tax and gun cases against him thrown out using a ruling from a judge overseeing Trump’s classified documents case as justification.
The judge in Trump’s case ruled that the special counsel overseeing it was not lawfully appointed, tossing the entire case.
Hunter Biden’s attorneys argued that Weiss was appointed under similar precedent and that both cases against him should be tossed as a result.
“The Attorney General relied upon the exact same authority to appoint the Special Counsel in both the Trump and Biden matters, and both appointments are invalid for the same reason,” they said in a filing.
Aug. 20, 2024: Judge rejects dismissal request
A federal judge denied the bid to dismiss the tax charges against him, noting that he had already rejected a previous dismissal attempt and there is “no valid basis for reconsideration” of that decision.
The judge said Weiss had not been named a special counsel yet when he charged Hunter Biden and accused his attorneys of making false statements to the court.
Sept. 5, 2024: Hunter Biden’s surprise plea
Hunter Biden’s lawyer surprised prosecutors by pleading guilty as jury selection was set to get started in his tax case. Prosecutors objected to the move.
“Hunter Biden is not innocent. Hunter Biden is guilty,” prosecutor Leo Wise said, adding that he “is not entitled to plead guilty on special terms that apply only to him.”
The Associated Press contributed to this article.