LOS ANGELES (NewsNation) — Jury selection for Hunter Biden’s federal tax trial is set to begin Thursday, just months after he was convicted of gun charges in a separate case.
The trial, taking place in a Los Angeles federal court, accuses President Joe Biden’s son of a four-year scheme to avoid paying at least $1.4 million in taxes while pulling in millions from foreign business entities.
Hunter Biden has pleaded not guilty to the charges related to his taxes from 2016-2019, with his attorneys arguing he didn’t act “willfully” or with intent to break the law, citing his struggles with alcohol and drug addiction.
It’s unclear whether first lady Jill Biden and other family members will attend this trial as they did his gun trial in Delaware.
Opening statements are expected to begin Monday.
What questions will jurors be asked?
U.S. District Judge Mark Scarsi, appointed by former President Donald Trump, has set two days for jury selection. On Thursday, 120 candidates will be summoned to seat 16 — 12 jurors and four alternates.
Scarsi will question jurors about their political views and knowledge of the case to assess their impartiality.
Potential jurors will also be asked about their personal or family histories with substance abuse, experiences with the Internal Revenue Service, the U.S. tax system and any past tax issues.
Despite the president dropping his reelection bid, jurors will also be asked if they believe criminal charges can be filed for political reasons.
Judge limits evidence jurors may potentially hear
Scarsi has limited what evidence jurors will be allowed to hear about the traumatic events that Hunter Biden’s family, friends and attorneys say led to his drug addiction.
The judge barred attorneys from connecting his substance abuse struggles to the 2015 death of his brother Beau Biden from cancer, or the car accident that killed his mother and sister when he was a toddler. He also rejected a proposed defense expert lined up to testify about addiction.
The indictment alleges Hunter Biden lived lavishly while flouting the tax law, spending his cash on things like strippers and luxury hotels — “in short, everything but his taxes.”
Hunter Biden’s attorneys had asked Scarsi to also limit prosecutors from highlighting details of his expenses that they say amount to a “character assassination,” including payments made to strippers or pornographic websites. The judge has said in court papers that he will maintain “strict control” over the presentation of potentially salacious evidence.
Prosecutors have argued it’s all fair game since much of it is in Hunter Biden’s memoir, “Beautiful Things.” They point out that partying in hotels with strippers and paying them is fine in America, but listing that as a business deduction is not.
Prosecution may reveal more dealings
Prosecutors may reveal more about Hunter Biden’s overseas dealings, a focus of Republican investigations into the Biden family that often tried, without evidence, to tie President Biden to an alleged influence peddling scheme.
The special counsel’s team has said it wants to inform jurors about Hunter Biden’s work for a Romanian businessman, who allegedly sought to “influence U.S. government policy” while Joe Biden was vice president.
The defense has accused prosecutors of revealing details of Hunter Biden’s work for the Romanian businessman to generate media coverage and taint the jury pool.
What is Hunter Biden charged with?
Hunter Biden faces nine federal counts for failing to pay $1.4 million in taxes between 2016 and 2019, though the money has since been paid.
He’s also facing potential prison time after a Delaware jury convicted him in June of lying on a 2018 federal form to buy a gun, which he possessed for 11 days.
A plea deal and diversion agreement that would have prevented both trials collapsed in July 2023 under a judge’s questioning. Shortly after, a special counsel indicted Hunter Biden, splitting the deal into the Delaware gun charges and the California tax case.
Sentencing in the Delaware conviction is set for Nov. 13. Biden could face up to 25 years in prison, but as a first-time offender, he’s likely to receive less time or avoid prison entirely.
The Associated Press contributed to this report.
