Hunter Biden
Biden's tax affairs have been under federal criminal investigation since late 2018. On July 26, 2023, Biden pled not guilty to tax charges for filing two years of his tax returns late. This is a reversal of his last guilty plea on June 20, 2023. At that time, he had also admitted to "illegally owning a gun while a drug user", because he knowingly denied drug use when applying for a gun purchase permit. On September 14, 2023, Biden was indicted by a special council in Delaware on three federal firearms-related charges.