Hunter Biden indicted on two federal charges related to alleged false statements when purchasing a revolver in 2018.
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Charges include knowingly deceiving a firearms dealer and falsely filling out a federal firearms form denying narcotics addiction.
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Hunter Biden, who has acknowledged past drug addiction, faces a maximum sentence of 25 years in prison if convicted.
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The charges have revived concerns about a plea agreement that fell apart, which had potential no-jail-time consequences.
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Attorney General Merrick Garland appointed David Weiss, the U.S. attorney for Delaware, as a special counsel to continue the investigation.
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U.S. District Judge Maryellen Noreika refused to accept the initial plea agreement due to disputes over its terms.
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Gun Control Act prohibits drug users from possessing firearms, and Biden allegedly made false statements on the federal form.
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Three House Republican chairmen requested documents related to the plea deal, leading to accusations of partisan interference.
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Hunter Biden reported substantial income in 2017 and 2018 but failed to pay taxes during that period.
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An accountant prepared Biden's taxes, but corporate and personal taxes remained unpaid, with a "third party" later covering the back taxes.
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