Mr. Biden took the unusual step of entering a so-called Alford plea, acknowledging there was enough evidence to convict him even as he expressed innocence toward the same charges.

Hunter Biden Enters Surprise Plea in Tax Case

Mr. Biden took the unusual step of entering a so-called Alford plea, acknowledging there was enough evidence to convict him even as he expressed innocence toward the same charges.

Lawyers representing Mr. Biden, the president’s youngest son, believe that David C. Weiss, the special counsel in the case, had refused to engage in serious plea negotiations after being sharply criticized for signing a generous agreement with Mr. Biden on gun and tax charges that would have resulted in no prison time. That agreement imploded during a chaotic hearing at the federal courthouse in Wilmington in July 2023, and Mr. Weiss subsequently indicted Mr. Biden on charges of lying on a firearms application in Delaware and on a range of tax violations in California, where he now lives. Hunter Biden’s trial on tax charges in Los Angeles turned into a political afterthought the moment President Biden withdrew from the 2024 race in July. But the personal stakes for his son, who is staring down the possibility of prison time, have never been higher. He is charged with evading a tax assessment, failing to file and pay taxes, and filing a false or fraudulent tax return. It is possible that the two top Weiss deputies handling the case, Leo J. Wise and Derek Hines, are tightening the legal screws as a prelude to driving a far tougher plea bargain than the earlier agreement that ultimately fell apart. But the government’s tone in filings that read as a moral judgment on Mr. Biden’s actions during a time when he was addicted to drugs and alcohol suggests otherwise to the defense.