Hunter Biden tax trial: less politically fraught, but set to be just as lurid

Hunter Biden may not be the political football he was when his father, Joe Biden , was still running for re-election as president, but he will be under a bright spotlight as he faces multiple counts of tax fraud and tax evasion in Los Angeles this week and, if found guilty, risks as long as 22 years behind bars.

The case is likely to delve into all the lurid details of the younger Biden’s life – the millions he earned from lucrative foreign consultancies, his string of broken relationships and high-living Hollywood lifestyle, his crack cocaine addiction and the tens of thousands he spent on online pornography – that, not so long ago, had partisan Republicans chomping at the opportunity to inflict political damage on the incumbent in the Oval Office.

Now, though, the political optics may be quite different since this trial, coming on top of an earlier one in June in which Hunter Biden was found guilty on a federal gun charge , will probably undermine the argument pushed by the former president Donald Trump and others that the Biden administration has politicized and “weaponized” the justice department to go after its enemies.

Related: Rightwing media decried Trump’s trial. What about Hunter Biden’s?

It is even possible that the Hunter Biden trial will coincide with Trump’s sentencing in the first of his criminal trials in New York state, in which the former president was found guilty in May of 34 counts of falsifying records to cover up a sexual encounter he had with the adult film star Stormy Daniels. That sentencing has been set for 18 September, and if that date holds – the overlap with the Hunter Biden trial will only blunt Trump’s habitual rhetoric about being the victim of a rigged system , with Joe Biden as its mastermind.

“So much for weaponization,” the former federal prosecutor Michael Zeldin told CNN after Hunter Biden’s last trial. “This is a testament to the fact that the justice department … is trying its very best to steer straight down the middle.”

In Los Angeles, Hunter Biden will face nine charges stemming from his failure to file four years’ worth of taxes on time, including two felony counts of filing a false return and an additional felony count of tax evasion.

The narrative presented by federal prosecutors in their indictment would make uneasy reading for any defendant, much less the son of a sitting president. Biden, the prosecutors allege, failed to file his taxes on time from 2016 to 2019, despite earning millions of dollars from his consultancy work with the Ukrainian industrial conglomerate Burisma and a Chinese private equity firm.

When he did eventually file his 2018 return, the indictment further alleges, he mischaracterized personal expenditures as business deductions, including college tuition fees for his children and more than $27,000 that he spent on online pornography.

Biden cannot legitimately plead financial hardship, prosecutors say, because he was earning more than enough to meet his tax obligations and because a well-connected Hollywood entertainment lawyer named Kevin Morris, referred to in the indictment as “personal friend”, spotted him $1.2m, which he spent on a lavish rental property near Venice Beach, a Porsche and other items.

“Between 2016 and October 15, 2020,” the indictment goes on, “the Defendant spent [his] 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.”

In pre-trial hearings, Biden’s defense team has not challenged the facts of what paperwork he filed and what payments he made when. Rather, they appear poised to make an argument about diminished responsibility, pointing to his drug addiction during the years under scrutiny and seeking to explain it as a result of trauma going all the way back to Hunter Biden’s childhood, when his mother and sister were killed in a car crash.

“They [the prosecution] are creating a portrait for the jury of someone who was plopped down in West Hollywood and decided to just party and do cocaine as if he didn’t have a care in the world,” Biden’s lead counsel, the celebrity lawyer Mark Geragos, complained in court last month. Out of context, Geragos argued, such a depiction was “a form of character assassination” and a deliberate attempt by the prosecution to make his client “look bad”.

The judge, Mark Scarsi, gave such arguments short shrift, denying Geragos’s request to introduce evidence about his client’s childhood and warning him that violating this ruling could lead to “six-figure sanctions”. “I don’t know if there’s any good evidence as to what causes addiction,” Scarsi said. “Why is the cause of Mr Biden’s addiction relevant?”

The prosecution made a similar point. “No matter how many drugs you take,” the assistant US attorney Leo Wise said, “you don’t suddenly forget that when you make $11m, you have to pay taxes.”

Unlike the gun trial in Delaware in June, this case will probably revive controversy over Hunter Biden’s business connections – since they account for his high salary – and the question, which Republicans have been pushing hard for years, of whether he owed these connections to his family’s name and influence.

In a report concluding an abortive attempt to bring impeachment charges against Joe Biden, Republican House representatives claimed once again last week that Hunter Biden had taken advantage of his father’s position as vice-president under Barack Obama to obtain “favorable outcomes in foreign business dealings and legal proceedings”.

The allegation about foreign business dealings may still sting, even if it no longer has the same potency now that Biden has stepped aside as the Democratic nominee in favor of Kamala Harris. The allegation about legal proceedings, meanwhile, might be short-lived if the jury returns the second guilty verdict against Hunter Biden in four months.

Jury selection begins on Thursday, with opening arguments expected on Monday 9 September. Lawyers for both sides have said the trial is likely to last about two weeks.