WASHIGTON-Hunter Biden, the son of President Joe Biden, will plead guilty to two tax misdemeanors and struck a deal with federal prosecutors to resolve a felony gun charge, the Justice Department said Tuesday in court filings.
As part of the plea agreement, the Justice Department has agreed to recommend a sentence of probation for the two counts of failing to pay taxes in a timely matter for the years 2017 and 2018, according to sources. Hunter Biden owed at least $100,000 in federal taxes for 2017, and at least $100,000 in 2018, but did not pay what was due to the Internal Revenue Service by the deadlines.
A judge will have the final say on any sentence.
The plea deal will have immediate reverberations in the 2024 presidential race. It has already jumpstarted political criticism from Republicans of the Biden administration and the Justice Department in the wake of the 37-count federal criminal indictment filed against Donald Trump for his alleged mishandling of classified documents. Trump pleaded not guilty last week.
The charges were detailed in a criminal filing in US District Court in Delaware, where the US Attorney David Weiss, a Trump appointee, has been conducting the investigation that at one time explored allegations of money laundering, foreign lobbying and other potential charges. The investigation is ongoing, the Justice Department said Tuesday. But Hunter Biden’s attorney, Christopher Clark, said in a statement that the deal with federal prosecutors will “resolve” the Justice Department’s long-running criminal probe into the president’s son.
“Hunter will take responsibility for two instances of misdemeanor failure to file tax payments when due pursuant to a plea agreement,” Clark said. 
“A firearm charge, which will be subject to a pretrial diversion agreement and will not be the subject of the plea agreement, will also be filed by the Government. I know Hunter believes it is important to take responsibility for these mistakes he made during a period of turmoil and addiction in his life. He looks forward to continuing his recovery and moving forward.”
In a brief statement, the White House said the Bidens “love their son.”
“The President and First Lady love their son and support him as he continues to rebuild his life. We will have no further comment,” said White House spokesman Ian Sams.
Trump criticized the Hunter Biden plea deal on Truth Social.