Hunter Biden is preparing to face federal court proceedings in California, where he is being charged with three felony offenses and six misdemeanors related to tax evasion. Special Counsel David Weiss alleges that Biden willfully neglected to pay his taxes from 2016 to 2019, amounting to at least $1.4 million, while indulging in a luxurious lifestyle characterized by extravagant expenditures on drugs, escorts, luxury accommodations, and high-end vehicles among other personal expenses.

The charges against Biden are not new, as this will be his second federal trial this year. Previously, he faced charges in Delaware for illegally purchasing a firearm while grappling with a crack cocaine addiction. In both trials, aspects of Biden's personal life and his own memoir are expected to emerge as key elements. Weiss claims that Biden had an income exceeding $7 million between 2016 and 2020 from various ventures, including business dealings in Eastern Europe and China, and royalties from his memoir.

According to the indictment, Biden failed to file his 2016 individual income tax return on time and did not pay the $45,661 owed when he finally submitted it in 2020. Similar allegations extend to his 2017 and 2018 returns, including misuse of company funds for personal expenses, and ambiguously categorizing personal payments as business expenses. Biden has entered a plea of not guilty, and should he be convicted, he may face up to 17 years in prison.

The charges arise from an investigation initiated in 2018 that sought to uncover potential financial misconduct following pressure from Republican circles. A previously negotiated deal to plead guilty to two misdemeanor tax charges fell apart last year when a judge found it inequitable, leading to the separate handling of the gun and tax accusations. While Biden was found guilty of the gun charges in June, he is currently appealing that conviction.

As the trial approaches, expected to commence on September 5th, elements from his prior trial concerning his personal struggles will likely resurface. The case aims to illustrate Biden's alleged recklessness, highlighting financial struggles exacerbated by his lifestyle choices and how this has impacted his obligations, including child support payments. The prosecution is anticipated to draw extensively from Biden's memoir to contextualize his actions during the tax years in question.