In 2018 alone,the indictment read,Hunter Biden “spent more than $US1.8 million,including approximately $US772,000 in cash withdrawals,approximately $US383,000 in payments to women,approximately $US151,000 in clothing and accessories” among other expenditures.

The indictment added:“The Defendant did not use any of these funds to pay his taxes in 2018.”

Hunter Biden pleaded not guilty in October to charges that he lied about his drug use while buying a handgun,in the first criminal prosecution of a sitting US president’s child.

Weiss brought those charges against Hunter Biden after an earlier proposed plea deal unravelled under questioning from a judge. Weiss is still investigating whether the younger Biden can be charged for tax law violations.

The special counsel investigating Hunter has employed a grand jury in Los Angeles to seek documents and possible testimony from multiple witnesses as part of the federal investigation of Hunter Biden’s business dealings,CNN reported last month.

Defence lawyers have signalled they plan to fight any new charges,though they did not immediately return messages seeking comment.

The White House also declined to comment on the indictment,referring questions to the Justice Department or Hunter Biden’s personal representatives.

Congressional Republicans have also pursued an impeachment inquiry into Joe Biden,claiming he was engaged in an influence-peddling scheme with his son. The House is expected to vote next week on formally authorising the inquiry.

While questions have arisen about the ethics surrounding the Biden family’s international business,no evidence has emerged so far to prove that Joe Biden,in his current or previous office,abused his role or accepted bribes.

Reuters,AP