A judge on Monday refused to dismiss a tax case filed against Hunter Biden. This could lead to a court trial, as his father runs for another term in office.

U.S. district judge Mark Scarsi has denied eight motions for dismissal of the indictment accusing Joe Biden’s eldest son of planning to avoid paying $1.4m in taxes and living an extravagant life.

Hunter Biden has entered a not guilty plea to nine tax crimes, both felony and misdemeanor, filed in Los Angeles. Abbe Lowell argued that the prosecution was politically motivated among other arguments. But Scarsi found little evidence to support his claims.

He wrote that “Defendant has failed to provide a reasonable inference or clear evidence of discriminatory intent and effect.”

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Hunter Biden’s lawyers maintained that the handling was abnormal. Lowell stated that “we strongly disagree with the decision of the court and will continue to aggressively pursue Mr. Biden’s challenges.”

After a three-hour trial last week, Scarsi, a former president Donald Trump appointee, appeared skeptical about the defense. The prosecution, on the other hand, described these claims as absurd.

Scarsi dismissed all claims relating to the timing of charges, the leaks of IRS agents who appeared before Congress and the appointment the special counsel overseeing this case.

Hunter Biden was also charged in Delaware for lying on a federal application to purchase a firearm in 2018. He claimed he was not addicted to crack cocaine or illegal drugs. However, he admitted to being addicted at the time. In that case, he has pleaded guilty to being accused of illegally possessing a gun.

Defense attorneys are trying to have the Delaware gun charges dropped. Both cases are under the supervision of special counsel David Weiss.

Hunter Biden was expected to receive two years probation for pleading guilty in the summer to misdemeanor charges of tax. Hunter Biden, the son of the president, has paid back his taxes through a loan. He would also have avoided prosecution for the gun charge had he not gotten into trouble.

The deal that would have saved Hunter Biden from a criminal prosecution during his presidential campaign in 2024 unravelled after a Delaware federal judge began to doubt it.

Defense attorneys argued immunity provisions were still in force because they had been signed by the prosecutor. But Scarsi agreed with the prosecutors, who claimed that the deal never received the approval from a probation officer.

Hunter Biden’s initial proposed plea agreement with prosecutors was criticized by Republicans including Trump as a “sweetheart deal”. Former President Biden is also facing criminal charges – dozens across four cases including allegations that he tried to overturn the election results in 2020, which he lost.

Hunter Biden (53), if convicted, could face a maximum 17-year prison sentence.