Hunter Biden has agreed to plead guilty to criminal tax violations and reached a deal with prosecutors over a separate firearm offence, just days after his father Joe Biden held the first rally of his 2024 presidential campaign.

According to a court document filed on Tuesday in Delaware federal court, Hunter Biden was charged with two counts of wilful failure to pay federal income tax. 

He has also agreed to enter a “pretrial diversion agreement” in relation to a separate charge accusing him of possessing a firearm as an unlawful or addicted user of a “controlled substance”. Such agreements typically redirect defendants to community services with the aim of preventing future misconduct. The firearm offence relates to the possession of a Colt Cobra revolver in October 2018.

Hunter Biden’s troubled personal life and business dealings had become a frequent target of criticism by Joe Biden’s political opponents. Former US president Donald Trump repeatedly raised questions about Hunter Biden’s foreign business activities during Joe Biden’s 2020 campaign for the White House.

Trump, who is the frontrunner in a crowded field of Republicans vying to challenge Biden for the presidency in 2024, said on social media on Tuesday that the US Department of Justice had “cleared up hundreds of years of criminal liability by giving Hunter Biden a mere ‘traffic ticket’. Our system is BROKEN!”

Trump was recently hit with a federal criminal indictment in relation to alleged mishandling of classified documents. He has pleaded not guilty.

The former president’s allies on Tuesday leapt to his defence, accusing the DoJ of coming down hard on Trump while giving Hunter Biden lenient treatment.

“This is the epitome of the politicisation and weaponisation of Joe Biden’s Department of Justice as they give a slap on the wrist to President Biden’s son,” Republican congresswoman Elise Stefanik said on Tuesday. “It’s never been more clear that we have a two-tiered system of justice.”

Chris Clark, the lawyer representing Hunter Biden, in a statement said he believed the agreements “resolved” a five-year probe targeting his client. “I know Hunter believes it is important to take responsibility for these mistakes he made during a period of turmoil and addiction in his life,” he added. “He looks forward to continuing his recovery and moving forward.”

Hunter Biden has previously said he showed “poor judgment” in his business dealings in Ukraine and China, which exposed his father to further political criticism. But he has denied any wrongdoing. He has also spoken publicly about struggling with alcohol and drug addiction.

Ian Sams, White House spokesperson, said in a statement: “The President and First Lady love their son and support him as he continues to rebuild his life. We will have no further comment.”

Chris Coons, a Democratic senator from Delaware and close ally of Joe Biden, released a statement on Tuesday saying he was “encouraged that Hunter is taking responsibility for his actions, paying the taxes that he owes, and preparing to move on with his life”.

The case against Hunter Biden has been overseen by David Weiss, the US attorney in Delaware who was nominated by Trump in 2018. The White House has long maintained Joe Biden has never discussed the investigation into Hunter Biden with the DoJ.

US attorney-general Merrick Garland, who was nominated by Joe Biden in 2021, stressed during a congressional hearing last year that Weiss was “in charge” of Hunter Biden’s investigation. “There will not be interference of any political or improper kind,” he added.

Hunter Biden said he first learned that the US attorney’s office in Delaware was probing his tax affairs in December 2020, a month after Joe Biden was elected president. In a statement released at the time, he said he was “confident” that a review would prove he had handled matters “legally and appropriately, including with the benefit of professional tax advisers”.

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