Hunter Biden, the son of President Biden, has been charged by a federal grand jury for his involvement in a scheme to evade federal taxes on millions of dollars in income from foreign businesses.

The 56-page indictment, filed in California, includes three counts each of evasion of a tax assessment, failure to file and pay taxes, and filing a false or fraudulent tax return. The indictment provides a detailed account of Biden's personal indulgence and highlights the significant political costs it may have for his father.

These charges come five months after it seemed Biden was on the verge of a plea deal that could have spared him jail time and potentially granted him broad immunity for future prosecutions related to his business dealings. However, the agreement collapsed, and in September, he was indicted in Delaware on charges stemming from his illegal purchase of a handgun in 2018.

The tax charges have always been the more serious aspect of the investigation led by special counsel David C. Weiss, who initiated the probe five years ago when he served as the Trump-appointed U.S. attorney for Delaware. Despite the change in administration, Weiss was retained when President Biden took office in 2021.

According to the indictment, Biden "engaged in a four-year scheme to not pay at least $1.4 million in self-assessed federal taxes he owed for tax years 2016 through 2019."

The document alleges that Biden spent the money on drugs, escorts, luxury hotels, rental properties, exotic cars, clothing, and other personal items, neglecting his tax obligations.

If convicted, Biden could face a maximum of 17 years in prison, as stated by Justice Department officials.

Responding to the charges, Abbe Lowell, Biden's lawyer, accused Weiss of bowing to Republican pressure and reneging on their previous agreement. Lowell claimed that if Biden's last name were anything other than Biden, the charges in Delaware and California would not have been brought.

The indictment provides a more detailed account of Biden's activities and complex business deals than what was previously known. It presents a troubling narrative of personal irresponsibility by a man who exploited his family name for personal gain while disregarding his tax obligations.

The Hunter Biden case is at the intersection of America's political and legal systems, with the possibility that President Biden's son will be defending himself in two federal criminal trials during a presidential election year.

READ MORE:

• BIDEN'S HORROR SHOWS

• HOUSE GOP CONSIDERS IMPEACHMENT INQUIRY VOTE ON PRESIDENT BIDEN

• SIX IN 10 AMERICANS BELIEVE JOE BIDEN 'PARTICIPATED' IN SON HUNTER'S OVERSEAS BUSINESS DEALS

Meanwhile, former President Trump, President Biden's likely opponent, faces the prospect of two federal criminal trials in cases involving classified documents and election interference.

The additional charges come as the Republican-led House is poised to formalize its impeachment inquiry into President Biden, largely based on allegations of his involvement in his son's lucrative consulting work for companies in Ukraine and China.

The decision to indict Hunter Biden is an extraordinary step for special counsel David C. Weiss, who was appointed by Attorney General Merrick B. Garland in August. The Justice Department has been investigating Biden since at least 2018, examining various matters such as his work for Burisma, ties to oligarchs, and business deals in China.