California Judge Mark Scarsi ruled against Hunter Biden’s attempt to dismiss the nine federal tax charges brought against him in California.

On December 7, 2023, Biden was indicted for three felonies and six misdemeanors. They were filed in addition to three federal firearms charges in Delaware, which charged that he lied about his drug use to buy a firearm, which he had for a brief period in 2018.

Federal law forbids gun possession by “habitual drug users.”

Still, a federal appeals court questioned its application as a standalone charge. 

Special Counsel David Weiss said Hunter “spent millions of dollars on an extravagant lifestyle rather than paying his tax bills.”

These charges primarily focus on almost $1.4 million in unpaid taxes that Hunter owed between 2016 and 2019, during which he publicly recognized his struggles with addiction. If convicted, Hunter could face a sentence of up to 17 years.

The documents in California highlight Hunter’s expenditures on drugs, strippers, luxury hotels and exotic cars. The prosecutor noted that everything but his taxes had been paid.

In March, his attorneys claimed that this case was politically motivated and tainted by two IRS agents who would later become whistleblowers.

Biden had filed eight separate motions to dismiss these charges, citing separate legal rationales for each, all of which had been denied.

Scarsi decided that the case had not been political, shutting down Biden’s primary argument by noting that his attorneys did not offer evidence for the claim.

“The motion is remarkable in that it fails to include a single declaration, exhibit, or request for judicial notice,” the California judge wrote. “Instead, Defendant cites portions of various Internet news sources, social media posts, and legal blogs. These citations, however, are not evidence.”

Judge Scarsi noted that the sources, primarily media reports regarding the case, “contain multiple levels of hearsay.”

He similarly rejected Biden’s claim of selective and vindictive prosecution.

“Defendant fails to present a reasonable inference, let alone clear evidence, of discriminatory effect and discriminatory purpose,” Judge Scarsi declared. “Accordingly, the selective prosecution claim fails.”

Biden’s attorneys argued that the case should be dismissed over “outrageous government conduct,” pointing out that two former IRS agents later on had served as witnesses in a House GOP investigation into Biden. 

Biden’s lawyer, Abbe Lowell, promised to continue to “vigorously” contest the charges after the judge rejected the attempt to dismiss them.

Following the judge’s decision, Lowell stated, “We strongly disagree with the court’s decision and will continue to vigorously pursue Mr. Biden’s challenges to the abnormal way the special counsel handled this investigation and charged this case.”

On February 28, Biden appeared on Capitol Hill for deposition in the House Republicans’ impeachment inquiry into his father, President Joe Biden, and to deny the assertion that the current president was involved in his business dealings.

House Oversight and Judiciary Committees members interviewed Biden during a closed-door session on Capitol Hill. He came for the deposition. 

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