Hunter Biden will make his first appearance in Delaware court on Wednesday morning. He is expected to plead to misdemeanor charges of tax infringement stemming from a federal investigation that has been ongoing for years into his tax affairs.

The son of President Biden is scheduled to appear before Judge Maryellen Norreika at 10 a.m.

Hunter Biden, age 53, has pleaded guilty to two misdemeanor charges of willful failures to pay federal income taxes.

The U.S. attorney for the District of Delaware David C. Weiss announced the charges in late October. “Despite owing more than $100,000 in federal income tax each year, he failed to pay the income tax due in either year,” the office of the U.S. attorney for the District of Delaware David C. Weiss said. According to the firearm information, between October 12, 2018 and October 23, 2018, Hunter Biden had a gun in his possession despite being an illegal user of a controlled drug.

Weiss’s office stated that if Hunter Biden is convicted of each tax charge, he could face a maximum of 12 months imprisonment – or a total two years. The maximum sentence for the firearm charge is 10 years of prison. He agreed to a pre-trial diversion program.

According to the DOJ’s website, such programs “divert some offenders from traditional criminal-justice processing and into alternative systems for supervision and service”, like mental health or drug abuse treatment. The DOJ states that those who successfully complete diversion program can expect “a decline in charges, dismissal of charges or reduction of the charges or a more favourable recommendation at sentencing.”

A federal district court will decide any sentence, after considering the U.S. Weiss’s office stated that the Sentencing Guideline and other statutory considerations will be considered by a federal district court judge.

The office stated in a recent statement that “the investigation is still ongoing.”

Hunter Biden has also entered into a pre-trial diversion agreement in relation to a separate felony of possession of firearms by a person addicted or an illegal user of controlled substances.

Hunter Biden will likely avoid jail because of the plea agreement, which was met with anger from Republicans and those who oppose President Obama.

Hunter Biden made his first court appearance after two IRS whistleblowers, Gary Shapley & Joseph Ziegler, who were members of the IRS investigative team in the Hunter investigation gave their highly anticipated public testimony. The two IRS whistleblowers claimed that the investigation and prosecutorial decision were influenced politically. The Justice Department denied these allegations.

This appearance comes just a day after Judge Noreika threatened Hunter Biden’s legal team with sanctions for allegedly lying to the Clerk’s Office. His lawyer is accused of not following proper court procedures to remove information about IRS whistleblowers from the docket.

A lawyer from Hunter’s legal team has been accused of lying about her identity when she asked to remove the amicus material from the docket. She called the clerk and asked him to seal the documents instead of formally requesting it from the court.

Noreika gave Biden’s legal team until Tuesday night at 9 p.m. to explain their case.

Hunter Biden is under federal investigation. Hunter Biden has been under federal investigation since 2018.

Fox News reported for the first time in 2020 that an FBI subpoena had been issued to a laptop computer and hard drive allegedly belonging to Hunter Biden, in connection with an investigation into money laundering in late 2019.

Biden publicly admitted he was being investigated for his taxes in December 2020. This came weeks after the presidential election of 2020. Biden at the time said that he was taking the matter “very serious” and that he was “confident that an objective and professional review of these matters would demonstrate that I managed my affairs legally and properly, including with professional tax advisors.”

The firearms charge was a result of allegations that Hunter Biden had lied about a gun purchase he made in 2018.

Fox News reported for the first time in 2021, that police responded to an event in 2018 when a gun belonging to Hunter Biden had been thrown in a trash bin outside a Delaware market.

Fox News reviewed a firearm transaction report and found that Hunter Biden had purchased a weapon earlier in the month.

Hunter Biden, when asked on the firearm transaction report if he is “an illegal user or addicted to marijuana, any depressant or stimulant or narcotic drugs or any other controlled substances”, answered negatively.

Hunter Biden was dismissed from the Navy after a positive cocaine test in 2014.

The White House responded to a question about the charges by issuing a statement that said: “The First Lady and President love their son, and they support him in his efforts to rebuild his own life. No further comments will be made.