New York

US President Joe Biden's son Hunter Biden, whose history of drug abuse has remained a political hot-topic among American conservatives, is set to face a tax offence trial amid the consequential presidential elections in which his father is seeking a second consecutive term. 

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The development comes after a federal judge on Monday (April 1) rejected Hunter Biden's bid to dismiss multiple counts of tax-related offences in an 82-page ruling. 

On Monday, Trump-appointed judge Mark C. Scarsi rejected all of Biden's attempts to have the case dismissed.

Hunter Biden tax offence row: What is the case?

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Hunter Biden was indicted on nine tax-related offences in December 2023. These offences include accusations that he failed to pay more than $7mn in taxes between 2016 and 2019 and filed false returns.

The prosecutors in the past have accused Hunter Biden of misclassifying a number of personal expenses as business-related. This also includes $30,000 for his daughter's tuition and $11,500 allegedly given to an escort. 

Also read | US: House committees recommend holding Hunter Biden in contempt of Congress

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While Biden paid off his debts with penalties and interest in 2021, a deal to resolve these tax-related crimes and a firearms offence in Delaware did not go through.

Hunter Biden's legal team claims that intense political pressure from former US president Donald Trump and Republicans led to the collapse of the deal.

Judge Scarsi on Monday (April 1) noted that Hunter Biden "filed his motion without any evidence."

Also watch | US: Hunter Biden special counsel denies political meddling in testimony to Congress

"The motion [to dismiss the cases] is remarkable in that it fails to include a single declaration, exhibit, or request for judicial notice,” the judge wrote. “Instead, Defendant cites portions of various Internet news sources, social media posts, and legal blogs. These citations, however, are not evidence."

Prosecutors last week also said Biden's argument that the case is a political tool operated by the Republicans was a "conspiracy theory" that ignores the point that Trump is no longer president, and Biden’s father oversees the Justice Department that is now prosecuting him.

Biden is tentatively scheduled to stand trial on June 20.