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Biden has pleaded not guilty. He was charged in December as part
of a wide-ranging probe of his finances and business dealings,
becoming the first child of a sitting president to face criminal
charges.
The trial in Los Angeles federal court follows the younger
Biden’s June trial conviction in Delaware for illegally buying a
gun while using drugs, which he is appealing.
That conviction means he could face a stiffer sentence if
convicted in the tax case because he would be a repeat offender.
The tax evasion trial before Judge Mark Scarsi will begin with
jury selection on Thursday and is expected to last two to three
weeks.
Biden is charged with three felony and six misdemeanor counts
for allegedly failing to pay $1.4 million in taxes from 2016 to
2019 while spending huge sums "on drugs, escorts and
girlfriends, luxury hotels and rental properties, exotic cars,
clothing, and other items of a personal nature,” according to an
indictment.
The trial could shed light on Biden’s work with a Ukrainian
natural gas company and his other business dealings while his
father was vice president, which the president's Republican foes
have claimed were corrupt.
The indictment says Hunter Biden "earned handsomely" while
serving on the boards of Burisma, a Ukrainian industrial
conglomerate, and a Chinese private equity fund.
The younger Biden has denied any improper business dealings, and
Republican-led investigations in Congress have not directly
implicated his father in any wrongdoing.
Biden is set to be sentenced in the gun case on Nov. 13.
President Biden has said he will not pardon his son.
(Reporting by Jack Queen in New York; Editing by David Gregorio)
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