Judge Agrees to End Hunter Biden Tax Case

The judge said the case would be terminated when the pardon is received and vacated sentencing in the meantime.
Judge Agrees to End Hunter Biden Tax Case
President Joe Biden and son Hunter Biden leave a bookstore while shopping in Nantucket, Massachusetts, on Nov. 29, 2024. Mandel Ngan/AFP via Getty Images
Katabella Roberts
Updated:
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A federal judge in California agreed to end a tax case against President Joe Biden’s son, Hunter Biden, once the court receives the formal pardon but questioned the president’s claim that his son was unfairly treated.

In a five-page order published on Dec. 3, U.S. District Judge Mark Scarsi criticized some of the “representations” contained within a statement published by the White House on Dec. 1 announcing the pardon against Hunter Biden.

Scarsi also criticized Hunter Biden for alerting the justice system to the president’s pardon by sending a link to a press release.

“Rather than providing a true and correct copy of the pardon with the notice, Mr. Biden provided a hyperlink to a White House press release presenting a statement by the President regarding the pardon and the purported text of the pardon.”

In that press release, President Biden asserted that “no reasonable person who looks at the facts” of Hunter Biden’s cases could reach any other conclusion other than his son was “singled out” because of his relation to the U.S. leader.

Some of the representations within President Biden’s statement “stand in tension with the case record,” the judge wrote in his order.

Two federal judges expressly rejected Biden’s arguments that the government unfairly prosecuted Hunter Biden because of his familial relation to the president, while the president’s attorney general and Department of Justice personnel oversaw the investigation leading to the charges, the judge noted.

“In the President’s estimation, this legion of federal civil servants, the undersigned included, are unreasonable people,” Scarsi wrote of President Biden’s statement.

The judge also said there were questions regarding whether or not President Biden exceeded his presidential pardon power, noting he granted his son clemency for his alleged offenses against the United States during the period from Jan. 1, 2014, through Dec. 1, 2024.

Because the period of pardoned conduct extends through the date of execution, the clemency “may be read to apply prospectively to conduct that had not yet occurred at the time of its execution, exceeding the scope of the pardon power,” the judge wrote.

“In short, a press release is not a pardon,” Scarsi continued. “The Constitution provides the President with broad authority to grant reprieves and pardons for offenses against the United States, but nowhere does the Constitution give the President the authority to rewrite history.”

The judge said the case would be terminated when the pardon is received and vacated sentencing in the meantime.

“The Court has yet to receive the pardon from the appropriate executive agency. The Court directs the Clerk to comply with court procedures for effecting a grant of clemency once the pardon is formally received, which will result in the termination of the case,” Scarsi said. “Pending the execution of those procedures, the Court vacates the sentencing hearing.”

Biden Defends Pardoning Hunter

Hunter Biden pleaded guilty in September to all nine federal tax charges stemming from his failure to pay $1.4 million in taxes for three years between 2016 and 2019 during a time when he was addicted to drugs.

His guilty plea came after a previously negotiated plea deal fell apart.

Separately, President Biden’s son was convicted by a jury in June of lying about his drug use in October 2018 on a form to buy a gun in Delaware. He illegally possessed the gun for 11 days.

He was facing up to 25 years in prison for the three counts and was scheduled to be sentenced in Delaware on Dec. 4.

In his statement on Dec. 1, President Biden announced he has granted his son a “full and unconditional pardon” in both cases, as well as any offenses that Hunter Biden “committed or may have committed or taken part in” during the period from Jan. 1, 2014, through Dec. 1, 2024.
Hunter Biden, accompanied by his wife, Melissa Cohen Biden, arrives at federal court in Wilmington, Del., on June 11, 2024. (Matt Rourke/AP Photo)
Hunter Biden, accompanied by his wife, Melissa Cohen Biden, arrives at federal court in Wilmington, Del., on June 11, 2024. Matt Rourke/AP Photo

President Biden previously ruled out a pardon for his son.

In granting clemency, the president stated that in cases where there are no aggravating factors, people are “almost never brought to trial on felony charges solely for how they filled out a gun form.”

“Those who were late paying their taxes because of serious addictions, but paid them back subsequently with interest and penalties, are typically given non-criminal resolutions,” Biden, who is set to leave office on Jan. 20, 2025, wrote.

“From the day I took office, I said I would not interfere with the Justice Department’s decision-making, and I kept my word even as I have watched my son being selectively, and unfairly, prosecuted,” Biden continued. “It is clear that Hunter was treated differently.”

Biden concluded that he hopes Americans will “understand why a father and a President would come to this decision.”

The judge overseeing Hunter Biden’s federal gun case in Delaware agreed to end the case on Dec. 3
Melanie Sun contributed to this report.