Hunter Biden, the son of President Joe Biden, is once again at the center of legal proceedings as jury selection begins in his criminal tax trial in California. This trial, presided over by United States District Court Judge Mark Scarsi, marks the second time this year that Hunter Biden has faced federal charges stemming from a yearslong investigation by special counsel David Weiss.

The charges against Hunter Biden are severe: three felonies and six misdemeanors related to the alleged non-payment of $1.4 million in federal income taxes over a four-year period. According to Weiss, Biden orchestrated a "four-year scheme" from 2016 through 2019 to avoid paying his taxes, even as he lived an extravagant lifestyle funded by millions of dollars in income. Biden has pleaded not guilty to all charges.

Weiss's indictment paints a vivid picture of Biden's financial activities during this period, alleging that he "subverted the payroll and tax withholding process" of his own company, Owasco, PC, to withdraw millions of dollars outside the system. The special counsel claims that instead of fulfilling his tax obligations, Biden chose to spend lavishly on personal indulgences, including drugs, escorts, luxury hotels, and exotic cars. Notably, in 2018, Biden allegedly stopped paying overdue taxes from 2015, despite having access to the necessary funds.

This trial follows Hunter Biden's earlier conviction in Delaware on felony gun charges. In that case, Weiss charged him with making false statements during a firearm purchase, possession of a firearm as an unlawful user of controlled substances, and other related charges. Hunter Biden was found guilty on all counts, and he now faces the possibility of a combined prison sentence of up to 25 years, along with hefty fines and supervised release. His sentencing for the Delaware charges has not yet been scheduled.

The current tax trial, taking place in Los Angeles, is expected to delve further into Hunter Biden's tumultuous personal life, particularly his battle with addiction during the years in question. Prosecutors argue that his reckless spending and alleged attempts to disguise personal expenses as business deductions are indicative of a deliberate effort to evade taxes. The indictment details questionable expenses, including $11,500 for an escort, tens of thousands of dollars for luxury hotel stays, and nearly $20,000 in rent payments for a New York apartment.

While Hunter Biden's legal troubles have long been viewed as a potential political liability for President Joe Biden, the situation has shifted since the President announced he would not seek re-election. This change may reduce the political impact of Hunter Biden's trials, but the legal stakes remain high. President Biden has previously stated that he would not pardon his son, a stance that could be tested as the legal proceedings continue.

Jury selection for the tax trial is expected to take place over two days, with opening arguments scheduled for the following Monday. The outcome of this trial could further complicate Hunter Biden's legal situation, especially if the jury finds him guilty of the tax evasion charges.