Hunter Biden pleads guilty in federal tax case

US President Joe Biden's son was charged with three felony and six misdemeanour tax offences, according to the indictment

Hunter Biden arrives at federal court in Los Angeles, California, on September 5. EPA

Hunter Biden, US President Joe Biden's son, pleaded guilty in his federal tax case on Thursday, right as his trial was about to begin.

Hunter Biden previously entered pleas of not guilty to all nine counts against him, and the reversal was made shortly before jury selection for the trial.

Defence lawyer Abbe Lowell told the judge in Los Angeles about Biden’s plans to change his previous pleas, months after he was convicted of gun charges in another case, but did not provide further details.

The US Department of Justice filed criminal charges against Biden in December, accusing him of failing to pay $1.4 million in taxes while spending millions on a lavish lifestyle, which included hotels and exotic dancers.

He was charged with three felony and six misdemeanour tax offences, according to the indictment, filed in federal court in California.

His lawyers had indicated they would argue that he did not act “wilfully” or with the intention to break the law, in part because of his well-documented struggles with alcohol and drug addiction.

Judge Mark Scarsi told Biden he faces up to 17 years in prison and up to $450,000 in penalties, and set sentencing for December 16.

Defendants who plead guilty in criminal cases typically work out an agreement with prosecutors beforehand, hoping to receive a lower sentence in exchange for avoiding trial, although that did not appear to be the case here.

Earlier in the day, Biden had offered to plead guilty to the charges but avoid admitting wrongdoing, an unusual legal manoeuvre called an "Alford plea". Prosecutors opposed that move.

After a break, Mr Lowell told the judge that Biden would plead guilty, despite having no prior agreement with prosecutors that would ease his sentence.

In a statement after the hearing, Biden said he pleaded guilty to spare his family from having to sit through a trial that would have aired messy details from a period of his life where he was suffering from drug addiction.

"For all I have put them through over the years, I can spare them this," he said. He added that he paid back his taxes.

Mr Lowell told reporters afterwards that Biden might appeal his sentence. He was found guilty in June of lying about his drug use to buy a gun illegally.

He is the first child of a sitting president to be convicted of a crime. Asked if the President would pardon his son in the tax case, White House press secretary Karine Jean-Pierre said: "It's no, it's still no."