In a landmark move, Hunter Biden, son of President Joe Biden, has concurred to plead guilty to two instances of intentionally neglecting to pay income tax, according to Tuesday's court documents. The case is being directed by David Weiss, the U.S. Attorney for Delaware, President Biden's home state, who was designated by former Republican President Donald Trump.

In addition to the tax evasion charges, Biden has entered into a pretrial diversion agreement concerning a firearm violation, as per the terms of the deal.

At 53, Hunter Biden has been a prominent target for Trump and his Republican supporters, who consistently allege malfeasance tied to Ukraine and China, amongst other issues. Hunter Biden, with a varied career encompassing lobbying, law, investment banking, and artistry, has openly discussed his battles with substance abuse.

In December 2020, Biden revealed that his tax matters were under scrutiny by Weiss's office, although he vehemently denied any misconduct.

His memoir released in 2021 narrated his struggles with substance abuse, highlighting his battle with crack cocaine and alcohol addiction. Hunter was dismissed from the U.S. Navy reserve in 2014, following a positive cocaine test, sources reported at the time.

The initial focus of Weiss's investigation revolved around potential breaches of tax and money laundering laws linked to foreign business engagements, chiefly in China, according to sources. As per U.S. media, the probe started as early as 2018.

In 2022, a high-ranking Republican representative, James Comer, alleged the U.S. Treasury Department of concealing financial "suspicious activity reports" to protect Hunter Biden's business transactions.

Joe Biden's surviving children are Hunter Biden and his daughter, Ashley Biden. His son Beau Biden died from cancer in 2015, and his daughter Naomi Biden passed away in infancy in a car accident, also claiming the life of Biden's first wife.

Hunter Biden's indictment sets a historical precedent as the first instance of a sitting president's child facing charges, says Aaron Crawford, a specialist in presidential history at the University of Tennessee.

Crawford noted that the families of various presidents have been embroiled in controversies, such as George H.W. Bush's son Neil, who managed a failed savings and loan institution, and Richard Nixon's brother Don, who was saved from business flops by affluent entrepreneur Howard Hughes.