The court papers indicate the younger Biden has tentatively agreed to plead guilty to two misdemeanor tax charges of failure to pay in 2017 and 2018. The combined tax liability is roughly $1.2 million over those years, according to people familiar with the matter who spoke on condition of anonymity to describe details of the agreement that are not yet public. Prosecutors plan to recommend a sentence of probation for those counts, these people said. Biden’s representatives have said he previously paid back the IRS what he owed.

 

Chris Clark, an attorney for Hunter Biden told NBC News: “With the announcement of two agreements between my client, Hunter Biden, and the Unites States Attorney’s Office for the District of Delaware, it is my understanding that the five-year investigation into Hunter is resolved.”