Alexander Smirnov falsely told FBI agents in 2020 that executives associated with the Ukrainian energy company Burisma paid Hunter and Joe Biden $5 million each in 2015 or 2016, prosecutors said.
A federal grand jury in the Central District of California returned the indictment charging the president's son with three felony tax offenses and six misdemeanor tax offenses.
Republicans spent the nearly six-hour-long hearing interrogating Attorney General Merrick Garland over the agency's investigations into Hunter Biden and former President Donald Trump.
Hunter Biden claims the IRS unlawfully released his confidential tax return information. Among other things, Biden is seeking $1,000 for each unauthorized disclosure and attorneys fees.
So far there's been no evidence that President Biden benefited financially from his son's business dealings. And as prior impeachments have shown, Republicans risk a backlash from perceived overreach.
The charges come weeks after a plea deal struck between Biden and prosecutors fell apart. Attorney General Garland appointed a special counsel in the investigation into the president's son last month.
President Biden is known for his close relationship with his grandchildren. But he hadn't recognized a 4-year-old daughter of Hunter Biden from his family, until Friday.
Judge Maryellen Noreika demanded that the lawyers from both sides make clear that the deal does not convey broad immunity offered to Biden from prosecution on his business dealings.
The House speaker says Republicans may launch an impeachment inquiry into President Biden. House GOP members have been investigating allegations of financial misconduct related to his son, Hunter.
The president's son agreed to plead guilty to two misdemeanor tax offenses. He's also charged with a felony firearm offense, for which he agreed to enter a pretrial diversion agreement.