Hunter Biden's attorneys made an appearance in Los Angeles federal court on Wednesday, seeking to have his tax crimes case dismissed. Special Counsel David Weiss was present in the public benches, observing the proceedings.

The attorneys representing the First Son were making their case before LA federal judge Mark Scarsi, seeking the dismissal of the nine-count tax crimes case brought against him by Special Counsel David Weiss.

Hunter Biden Faces Dual Trials Amid Tax Evasion

Prosecutors allege that he did limited work and failed to pay taxes on $7 million of income from 2016 to 2019, resulting in the charges against him. In 2021, Biden successfully resolved his tax debt by paying the outstanding amount along with the associated penalties and interest.

Biden's 2018 taxes are the subject of an indictment for tax evasion and twice submitting false tax returns. According to the prosecution, Biden misclassified $1,500 for an exotic dancer, $30,000 for his daughter's education, and $11,500 for an escort as company costs in that specific year. Biden was charged by Delaware's Weiss with lying on federal firearms documentation. In both cases, Biden has refuted any responsibility.

The two indictments preceded the collapse of a plea agreement that would have saved Biden from a possible felony conviction and jail term, as well as the humiliating exposure around a trial that occurred during his father's reelection campaign. Now he will face two trials this year, with the case in L.A. being more grave and intricate compared to the one in Delaware.

Biden talks on the months that passed before and after a failed attempt at a plea agreement to remove the tax charges last summer. Regarding the plea deal, Weiss and his team came under fire from Trump and others.

Chair of the House Judiciary Committee Rep. Jim Jordan (R-Ohio) referred to it as a "sweetheart plea deal." By then, Biden's protracted criminal investigation appeared to have political effect, as indicated by several public appearances made by IRS agents Gary Shapley and Joseph Ziegler.

According to the prosecution, Biden's remarks ignore the fact that Trump is no longer president and that his father is the head of the Justice Department.

Allegedly, Hunter Biden fabricates a conspiracy theory alleging that the prosecution has "upped the ante" in order to appease lawmakers who have not participated in the trial and are not even employees of the Executive Branch, according to Low Angeles Times.

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Hunter Biden Lawyers Claim Charges Are 'Politically Motivated'

Biden wants to dismiss tax charges based on the months before and after the plea bargain collapsed last summer. Biden's lawyers believe political pressure and self-interest have caused the Justice Department to change its charging determinations and increase the ante on Biden.

They contend that the prosecution could have pursued these charges years ago and consistently promised to wait, only to withdraw the arrangement, deny it was struck, and pile on felony indictments.

Additionally, they want the case dismissed owing to "outrageous government conduct," contending that Biden's constitutional right to due process has been violated by IRS agents Shapley and Ziegler, who purported to be whistleblowers.

In July of last year, Biden agreed to a diversionary agreement that precluded prosecutors from filing charges against him for tax offenses in return for him avoiding drug and weapon offenses. Biden's legal team contends that the diversion arrangement is legitimate and compliant. According to federal prosecutors, the diversion plan is just a "draft."

Biden is trying to have the case rejected on the grounds that Weiss was not selected by law or has proper funding from Congress.

The remaining motions to dismiss focus on alleged technical flaws in the case, including the statute of limitations barring one count, the fact that three counts contain two offenses each, and the fact that four of the charges shouldn't have been filed in California because Biden didn't officially move there until the summer of 2019.

The last petition from Biden calls accusing him for failing to pay taxes in 2019 "selective and vindictive" prosecution. Biden's timely filing of his tax return that year and his payment of his taxes, together with fines and interest, was noticed by the defense attorneys. When a taxpayer pays off all their debt, Biden's attorneys say criminal tax charges are not pursued, NBC News reported.

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