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Judge Decides to Close Hunter Biden Tax Case, Takes Aim at President


The judge remarked that the case would be concluded once the pardon is officially issued, and he has temporarily vacated the sentencing in the meantime.

A federal judge in California has decided to dismiss a tax case against Hunter Biden, President Joe Biden’s son, once the court receives the official pardon. However, the judge expressed skepticism regarding the president’s statement that his son had been treated unjustly.

In a five-page order issued on December 3, U.S. District Judge Mark Scarsi took issue with certain “representations” made in a statement from the White House on December 1, which announced the pardon for Hunter Biden.

Judge Scarsi also criticized Hunter Biden for notifying the legal system about the presidential pardon by simply sending a link to a press release.

“Mr. Biden did not provide a true and correct copy of the pardon with the notice; instead, he submitted a hyperlink to a White House press release that included a statement from the President regarding the pardon and the alleged text of the pardon.”

In that press release, President Biden asserted that “no reasonable person who examines the facts” surrounding Hunter Biden’s cases could conclude anything other than that his son was “singled out” due to his connection to the U.S. president.

Some statements in President Biden’s declaration “stand in contradiction to the case record,” the judge noted in his order.

Two federal judges have explicitly dismissed Biden’s claims that Hunter Biden was unfairly prosecuted due to his familial connection to the president, while the president’s Attorney General and Department of Justice staff supervised the investigation that led to the charges, the judge highlighted.

“According to the President, this extensive group of federal civil servants, including the undersigned, are unreasonable individuals,” Judge Scarsi observed regarding President Biden’s remarks.

The judge also indicated that there were questions about whether President Biden overstepped his presidential pardon authority, noting that he granted his son clemency for supposed offenses against the United States occurring between January 1, 2014, and December 1, 2024.

As the period for the pardoned conduct stretches through the date of execution, the clemency “might be interpreted as applying prospectively to actions that had not occurred at the time of its execution, thus exceeding the boundaries of the pardon power,” the judge elaborated.

“In summary, a press release does not constitute a pardon,” Scarsi remarked. “While the Constitution grants the President considerable power to confer reprieves and pardons for offenses against the United States, it does not authorize the President to alter historical facts.”

The judge stated that the case will be closed once the pardon is duly received and has vacated the sentencing in the interim.

“The Court has not yet obtained the pardon from the appropriate executive branch. The Court orders the Clerk to follow court procedures for processing a clemency grant once the pardon is officially received, which will lead to the termination of the case,” Scarsi stated. “Pending the completion of those procedures, the Court vacates the sentencing hearing.”

Biden Justifies Granting a Pardon to Hunter

Hunter Biden pleaded guilty in September to all nine federal tax charges related to his failure to pay $1.4 million in taxes over three years, from 2016 to 2019, during a period of drug addiction.

This guilty plea came after a previously arranged plea deal fell through.

In addition, Hunter Biden was found guilty by a jury in June of lying about his drug use in October 2018 on a form for purchasing a gun in Delaware, which he illegally possessed for 11 days.

He was facing up to 25 years in prison for the three counts and was expected to be sentenced in Delaware on December 4.

In his statement issued on December 1, President Biden announced he had granted his son a “full and unconditional pardon” for both cases, as well as for any offenses Hunter Biden “committed or might have committed or participated in” during the time frame from January 1, 2014, to December 1, 2024.
Hunter Biden, accompanied by his wife, Melissa Cohen Biden, arrives at federal court in Wilmington, Del., on June 11, 2024. (Matt Rourke/AP Photo)

Hunter Biden, accompanied by his wife, Melissa Cohen Biden, arrives at federal court in Wilmington, Del., on June 11, 2024. Matt Rourke/AP Photo

Earlier, President Biden had dismissed the idea of a pardon for his son.

In granting clemency, the president mentioned that in cases lacking aggravating factors, individuals are “rarely taken to trial on felony charges just for how they filled out a gun form.”

“Those who were late in paying taxes because of serious addictions, but who paid them back later with interest and penalties, are usually given non-criminal outcomes,” Biden, who is set to depart office on January 20, 2025, noted.

“From my first day in office, I pledged not to interfere with the Justice Department’s decision-making, and I have upheld that commitment even while witnessing my son being selectively and unjustly prosecuted,” Biden asserted. “It is evident that Hunter was treated differently.”

Biden concluded by expressing hope that the American public would “understand why a father and a President would make this decision.”

The judge overseeing Hunter Biden’s federal gun case in Delaware consented to dismiss the case on December 3.

Melanie Sun contributed to this report.



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