Hunter Biden has been criminally charged for tax-related offences in California, as a federal investigation into his financial conduct intensifies.
The president’s son has been indicted on nine counts – three felonies and six misdemeanours – by special counsel David Weiss who is investigating his business dealings for the Department of Justice.
According to the 56-page indictment, Biden chose not to pay at least $1.4m (£1.1m) between 2016 and 2019 in self-assessed federal taxes, and evaded the assessment of taxes in 2018 when he filed false returns.
Prosecutors allege he used the money to fund an “extravagant lifestyle” including drugs, escorts, cars and clothes.
If convicted, Biden could face up to 17 years in prison – although actual sentences for federal crimes are typically less than the maximum penalties, according to the Department of Justice.
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Hunter Biden indicted on gun charges
This indictment follows gun charges filed in Delaware in mid-September, where federal prosecutors allege Biden lied about his drug use when he bought a gun that he kept for 11 days in 2018.
He had previously been expected to plead guilty to misdemeanour tax charges as part of a deal with prosecutors, but the deal fell apart in July after scrutiny from the judge.
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Republicans also heavily criticised it as a “sweetheart deal”, as they continue to claim that the judicial system gives Biden preferential treatment, and that the young Biden’s legal troubles are evidence of his father’s corruption.
Both claims are strenuously denied by the Department of Justice, and the White House.
Biden’s attorney Abbe Lowell signalled his intent to fight the new charges, saying in a statement: “Based on the facts and the law, if Hunter’s last name was anything other than Biden, the charges in Delaware, and now California, would not have been brought.
“Now, after five years of investigating with no new evidence – and two years after Hunter paid his taxes in full – the US Attorney has piled on nine new charges when he had agreed just months ago to resolve this matter with a pair of misdemeanours.
“All these issues will now be addressed in various courts, the first to occur this Monday when the prosecutors knew our motions to dismiss their first set of questionable charges would be filed.”
The White House declined to comment on the new charges.
Analysis: It’s going to be a messy election year
Every town or city I visit in America, on the trail of Donald Trump as he campaigns while also facing charges in four separate criminal cases, I hear the same refrain from his supporters: “What about Hunter Biden?”
This latest indictment on serious tax evasion charges is more ammunition for those who seek to conflate the legal travails of the two men in an attempt to take the heat off Trump.
It is also catnip for right-wing America in its cries about the Biden family and deep state corruption.
Hunter Biden continues to be a major political Achilles’ heel for his father in his role as sitting president, but perhaps more pertinently as he fights for re-election next year.
He is not just a distraction but a major stressor for 81-year-old Joe Biden as he enters perhaps the most politically exhausting year of his life, in the knowledge his son could be on trial in two separate criminal cases.
The fact that Donald Trump is also likely to be on trial in the midst of his campaign amounts to what will be an incredibly messy election year in America in 2024.
Five members of the same family, including a two-year-old girl, have been found dead at a home in the US state of Utah.
A 17-year-old boy was also found alive but with gunshot wounds.
It is not yet clear whether he is a suspect or victim in the case, according to local police.
Roxeanne Vainuku, police spokesperson for West Valley City, a suburb of Salt Lake City, said it’s thought to be an isolated incident and “we do not believe there’s a suspect on the loose”.
A nine-year-old girl and 11-year-old boy were found alongside the 2-year-old and a man, 42, and woman, 38.
It has not been revealed how the five people died and forensic teams have been at the house as part of a homicide investigation.
Police were alerted on Tuesday by a concerned relative who entered the home through the garage and found the 17-year-old boy alive.
The boy “suffered a pretty significant injury”, Ms Vainuku said, adding that “we’ve not really been able to communicate with him”.
When officers arrived they discovered the victims in the main part of the home.
The victims appeared to match what police know about who lived at the house – a family with two parents and four children ages 2 to 17, Ms Vainuku said.
Police were initially called to the home on Monday after a relative said the woman who lives there had not been in touch for a few days.
Officers did not get any response and left, as there was no sign of an emergency, before returning on Tuesday evening when the same women called them again.
West Valley City is about 10 miles (16km) southwest of Salt Lake City.
A death row inmate’s last words were “let’s get this over with” before he became the first person to be executed in the US state of Indiana in 15 years.
Joseph Corcoran, 49, died by lethal injection on Wednesday for the 1997 murders of his brother, his sister’s fiancee and two other men.
He had been on death row since 1999 and was executed despite his legal team and campaigners appealing to Indiana Governor Eric Holcomb to use his powers to grant clemency.
In a petition to the federal courts, including the US Supreme Court, the quadruple murderer’s lawyers maintained that he suffered from “severe and longstanding paranoid schizophrenia”.
They added that this was documented in self-published books from prison in which he described being subject to “ultrasonic surveillance”.
Deputy public defender Joanna Green said on Tuesday: “If the courts do not stay the execution, we are asking Gov Holcomb to grant clemency to Joe, a seriously mentally ill man.”
It came a day after a federal appeals court ruled that Corcoran was mentally fit enough to be executed.
Anti-death penalty groups had spent the past few days demonstrating outside Indiana’s state capitol building which houses the office of Mr Holcomb, the Indiana General Assembly and the Indiana Supreme Court.
They also delivered letters to Mr Holcomb’s office urging him to grant clemency.
Holcomb’s office did not immediately respond to a request from Sky News’ US partner network NBC News on Tuesday.
The governor announced in June that the state had procured pentobarbital, a sedative used in lethal injections, after “years of effort”.
He said at the time: “Accordingly, I am fulfilling my duties as governor to follow the law and move forward appropriately in this matter.”
Corcoran’s last meal
The Indiana Department of Correction began the execution process shortly after midnight local time on Wednesday and Corcoran was pronounced dead around 44 minutes later.
The department said his last words were: “Not really. Let’s get this over with.”
Corcoran requested Ben & Jerry’s ice cream as his last meal, the department added.
Ahead of the execution, anti-death penalty campaigners criticised the Indiana Department of Correction for carrying out the process without media witnesses.
Of the 27 states that still allow for capital punishment, only Indiana and Wyoming exclude media witnesses, according to the Death Penalty Information Centre.
Before the execution, David Frank, the president of the Indiana Abolition Coalition, made reference to Christmas when he said: “One week before we welcome the light of the Prince of Peace into the world… the state in secret, under cover of darkness, plans to take the life of Mr Corcoran.”
Meanwhile, Corcoran’s sister Kelly Ernst, whose fiancee Robert Scott Turner was one of his victims, said she believes the death penalty should be abolished and criticised the state’s decision to execute her brother a week before Christmas.
Ms Ernst said: “My sister and I, our birthdays are in December… I mean, it just feels like it’s going to ruin Christmas for the rest of our lives. That’s just what it feels like.”
What was Corcoran convicted of?
Corcoran was 22 when he fatally shot his brother James, 30, at the home they shared in Fort Wayne, Indiana.
He also killed Turner, 32, and friends Douglas Stillwell and Timothy Bricker, both 30.
Five years earlier, Corcoran was acquitted of the murders of his parents, Jack and Kathryn Corcoran, after jurors found not enough evidence to convict.