Hunter Biden Paid Tax Bill, but Broad Federal Investigation Continues

In the year after he disclosed a federal investigation into his “tax affairs” in late 2020, President Biden’s son, Hunter Biden, paid off a significant tax liability, even as a grand jury continued to gather evidence in a wide-ranging examination of his international business dealings, according to people familiar with the case.

Mr. Biden’s failure to pay all his taxes has been a focus of the ongoing Justice Department investigation. While wiping out his liability does not preclude criminal charges against him, the payment could make it harder for prosecutors to win a conviction or a long sentence for tax-related offenses, according to tax law experts, since juries and judges tend to be more sympathetic to defendants who have paid their bills.

But Mr. Biden’s taxes are just one element of the broader investigation stemming from work he did around the world. Hunter Biden is a Yale-educated lawyer; his professional life has intersected with his father’s public service, including working as a registered lobbyist for domestic interests and, while his father was vice president, pursuing deals and clients in Asia and Europe.