Federal prosecutors have filed tax charges against Hunter Biden, a second criminal case against the US president’s son, the BBC reports.
The nine-count indictment says he schemed to evade at least $1.4m (£1.1m) in federal taxes from 2016-19.
The three felonies and six misdemeanours include failure to file and pay taxes, false tax return and evasion of assessment.
Hunter Biden was indicted in September on federal firearm charges in Delaware.
The 53-year-old son of President Joe Biden has already pleaded not guilty in the gun case.
The White House did not comment on the new charges on Thursday night. It comes as congressional Republicans place Hunter Biden’s business dealings at the centre of an impeachment inquiry into President Biden, who is seeking re-election next year.
If convicted in the tax case, Hunter Biden could face up to 17 years in prison.