Here’s what’s in Hunter Biden’s new California indictment

President Biden's embattled son Hunter Biden is facing a new set of tax-related charges in California.

Hunter Biden is facing nine charges alleging a "four-year scheme" when he did not pay his federal income taxes from January 2017 to October 2020 while also filing false tax reports.

The charges break down to three felonies and six misdemeanors centered around $1.4 million in owed taxes that were since paid.

HUNTER BIDEN FACES NEW INDICTMENT IN CALIFORNIA

Special Counsel David Weiss alleged Hunter "engaged in a four-year scheme to not pay at least $1.4 million in self-assessed federal taxes he owed for tax years 2016 through 2019, from in or about January 2017 through in or about October 15, 2020, and to evade the assessment of taxes for tax year 2018 when he filed false returns in or about February 2020."

Weiss said that, in "furtherance of that scheme," the younger Biden "subverted the payroll and tax withholding process of his own company, Owasco, PC by withdrawing millions" from the company "outside of the payroll and tax withholding process that it was designed to perform."

The special counsel alleged that Hunter "spent millions of dollars on an extravagant lifestyle rather than paying his tax bills," and that in 2018, he "stopped paying his outstanding and overdue taxes for tax year 2015."

Weiss alleged that Hunter "willfully failed to pay his 2016, 2017, 2018, and 2019 taxes on time, despite having access to funds to pay some or all of these taxes," and that he "willfully failed to file his 2017 and 2018 tax returns on time."

FROM SEX CLUBS TO STRIPPERS: HERE ARE THE 5 MOST SALACIOUS DETAILS FROM THE HUNTER BIDEN INDICTMENT

"[W]hen he did finally file his 2018 returns, included false business deductions in order to evade assessment of taxes to reduce the substantial tax liabilities he faced as of February 2020," Weiss alleged.

Counts one, two, four and nine allege that Hunter did not pay his taxes in the years 2016, 2017, 2018 and 2019, respectively.

Counts three and five allege that Hunter failed to file his taxes in the years 2017 and 2018, respectively.

Count five of the indictment noted that Hunter raked in a "gross income in excess of $2.1 million" and alleged the presidential scion failed to pay his taxes on his millions of dollars of income.

Count six alleges Hunter's "evasion of assessment for 2018 Form 1040" regarding his taxes, while count seven alleges Hunter filed "a false and fraudulent 2018 Form 1040."

The sixth count also alleges Hunter "finally filed his 2018 Form 1040 in 2020 in order to avoid being held in contempt of court in two civil proceedings."

Additionally, count eight alleges Hunter filed "a false and fraudulent 2018 Form 1120."

Hunter pleaded not guilty in October to federal gun charges in U.S. District Court for the District of Delaware after being charged out of Weiss' yearslong investigation. 

Thursday's development comes ahead of an expected vote from House Republican leaders next week on a measure that would formally initiate an impeachment inquiry into President Biden over possible ties to his son's business dealings.

Hunter's defense attorney Abbe Lowell attacked Weiss over the Thursday charges, accusing the special counsel of "bowing to Republican pressure" when talking to the press.

"Based on the facts and the law, if Hunter’s last name was anything other than Biden, the charges in Delaware, and now California, would not have been brought," Lowell said in a statement.

Fox News Digital's Bradford Betz, Jake Gibson, David Spuntz and The Associated Press contributed reporting.

Hunter Biden’s attorney claims indictments would not have been brought if he was not related to the president

Hunter Biden's attorney said Thursday that his client would not be facing charges out of Delaware and California if he was not President Biden's son, saying the charges would not be brought if his last name was "anything other than Biden."

Earlier Thursday, Hunter Biden was indicted in California on nine tax charges over $1.4 million in taxes he owed between 2016 and 2019. Special Counsel David Weiss has been using a federal grand jury in Los Angeles to gather evidence of possible criminal tax charges against Hunter Biden.

The charging documents filed in California accuse Hunter Biden of spending money on personal expenses including drugs, luxury hotels and exotic cars. "[I]n short, everything but his taxes," prosecutors wrote.

If convicted, Hunter Biden could face up to 17 years in prison.

HUNTER BIDEN FACES NEW INDICTMENT IN CALIFORNIA

This comes after Hunter Biden pleaded not guilty in October to federal gun charges in the U.S. District Court for the District of Delaware in connection with Weiss' years-long investigation.

"Based on the facts and the law, if Hunter’s last name was anything other than Biden, the charges in Delaware, and now California, would not have been brought," defense attorney Abbe Lowell said in a statement. "First, U.S. Attorney Weiss bowed to Republican pressure to file unprecedented and unconstitutional gun charges to renege on a non-prosecution resolution. Now, after five years of investigating with no new evidence -- and two years after Hunter paid his taxes in full -- the U.S. Attorney has piled on nine new charges when he had agreed just months ago to resolve this matter with a pair of misdemeanors."

"I wrote U.S. Attorney Weiss days ago seeking a customary meeting to discuss this investigation," he continued. "The response was media leaks today that these charges were being filed. All these issues will now be addressed in various courts, the first to occur this Monday when the prosecutors knew our motions to dismiss their first set of questionable charges would be filed."

Lowell said all of Hunter Biden’s back taxes were paid in full more than two years ago and that he has since been up-to-date with his filings and taxes. Lowell also said his client was suffering from a serious drug addiction during the period of unpaid taxes.

HUNTER'S EX-BUSINESS ASSOCIATE BLASTS BIDEN'S NEW CLAIM ABOUT SON'S BUSINESS DEALINGS

Additionally, Lowell pointed out that millions of Americans fail to file or pay their taxes on time each year and that it is uncommon for someone to be charged for not filing or paying their taxes on time. Lowell said it is especially rare for a person who paid the taxes, interest and penalty afterward to be charged.

Thursday's indictment comes ahead of an expected vote from House Republican leaders next week to formally initiate an impeachment inquiry into President Biden over possible ties to his son's overseas business dealings. The White House has maintained that President Biden had no knowledge of his son's business dealings.

House Republicans have also said they would move to hold Hunter Biden in contempt of Congress if he does not appear for a closed-door deposition on Dec. 13. But Hunter Biden has said he would only testify before the House if it is in public because information from closed-door testimonies is selectively leaked and used to "manipulate, even history, the facts and misinform the American public."

Hunter Biden faces new indictment in California

President Biden's son Hunter Biden will be indicted in California, Fox News has learned. 

While the exact nature of the charges remain unclear, the indictment in the Central District of California was expected later Thursday. 

Special Counsel David Weiss has been using a federal grand jury in Los Angeles to gather evidence of possible criminal tax charges against Hunter Biden. 

Hunter Biden pleaded not guilty in October to federal gun charges in U.S. District Court for the District of Delaware after being charged out of Weiss' years-long investigation. 

HUNTER'S EX-BUSINESS ASSOCIATE BLASTS BIDEN'S NEW CLAIM ABOUT SON'S BUSINESS DEALINGS

Fox News Digital has reached out to Hunter Biden's legal team for comment. A spokesperson for Special Counsel Weiss declined to comment. 

Thursday's development comes ahead of an expected vote from House Republican leaders next week on a measure that would formally initiate an impeachment inquiry into President Biden over possible ties to his son's business dealings. 

Earlier this week, House Oversight Committee Chairman James Comer, R-Ky., released subpoenaed bank records showing an entity owned by Hunter Biden had made "direct monthly payments to Joe Biden." 

The White House has repeatedly said that President Biden did nothing wrong and had no knowledge of his son's business dealings. 

House Republicans, meanwhile, have warned the younger Biden they would move to hold him in contempt of Congress if he didn't appear for a closed-door deposition on Dec. 13. 

Hunter Biden has insisted he would only testify to the House if it's in public because information from closed-door testimonies is selectively leaked and used to "manipulate, even history, the facts and misinform the American public." 

This is a developing story. Check back for updates. 

National Archives to hand over 62,000 Biden records to House GOP, including emails using aliases

EXCLUSIVE: The National Archives plans to provide more than 62,000 pages of additional records in response to House Oversight Committee Chairman James Comer’s requests, including President Biden's communications using email aliases, and records related to Hunter Biden, Fox News Digital has learned.

A source familiar told Fox News Digital that the records are expected to be turned over to the committee in the coming days. The source said the production will be in addition to the more than 20,000 pages of records from Biden’s time as vice president that the National Archives already has made public on its website.

BIDEN WAS IN DIRECT CONTACT WITH HUNTER’S BUSINESS PARTNERS USING EMAIL ALIAS AS VP

Comer, R-Ky., initially asked for unredacted emails involving communications between Biden and Hunter Biden’s business associates in September. The committee was seeking unrestricted special access to a case record by the National Archives titled, "Records on Hunter Biden, James Biden, and Their Foreign Business Dealings," which was first made public as a result of an ongoing Freedom of Information Act lawsuit by America First Legal

Comer, in August, specifically requested any document or communication in which a pseudonym for Joe Biden was included, either as a sender, recipient, copied, or was included in the contents of the communication. The aliases and pseudonyms included but were not limited to Robert Peters, Robin Ware, and JRB Ware. Comer also requested any communication in which Hunter Biden and/or his business associates Eric Schwerin or Devon Archer were listed as a recipient, sender or copied.

He also requested drafts of Biden’s speech delivered to the Ukrainian Rada on Dec. 9, 2015; communications from his official vice presidential office to Schwerin, Archer, or Jeffrey Cooper; any records related to travel on Marine Two and Air Force Two; calendars; and more.

"The Biden White House still has an ‘F’ in document production to the Oversight Committee," Comer told Fox News Digital on Wednesday. "The White House is trying to make an appearance of cooperation after two brave IRS whistleblowers yesterday provided information revealing Joe Biden used an alias as vice president to email directly with Hunter Biden’s business associate."

Comer was referring to records released by the House Ways & Means Committee turned over by IRS whistleblowers Gary Shapley and Joseph Ziegler.

Shapley and Ziegler turned over metadata that revealed that Joe Biden, while serving as vice president, used email aliases to communicate with his son Hunter Biden and his business associate Eric Schwerin hundreds of times. Schwerin was president of Hunter Biden’s Rosemont Seneca.

"Just today, President Biden lied again when confronted with information that he interacted with his family’s business associates," Comer told Fox News Digital. "The White House must comply with all of our requests for records from Joe Biden’s time as vice president and all other committee requests related to the impeachment inquiry." 

Comer added: "Anything less is obstruction." 

DOJ DEVIATED FROM 'STANDARD PROCESSES,' GAVE HUNTER BIDEN 'SPECIAL TREATMENT' IN PROBE, HOUSE GOP REPORT SAYS

President Biden, on Wednesday, was asked about the hundreds of emails exchanged using his email alias to Hunter Biden and Schwerin, and denied they took place.

"I did not, they’re lies. It’s a bunch of lies," Biden said at the White House Wednesday.

Responding to the president, House Oversight Committee Republicans posted on X: "President Biden SHOCKED when confronted about the lies he told regarding his interactions related to his family cashing in on the Biden name."

"We have produced evidence revealing Joe Biden spoke, dined, took meetings, and had coffee with his son’s foreign business associates," the post continued. "Where are the fact checkers?"

Schwerin, in addition to working as president of Rosemont Seneca, also served as then-Vice President Biden’s "bookkeeper" from 2009 to 2017.

Schwerin, during a March 2023 meeting with the House Oversight Committee staff, explained that "he was not aware of any transactions into or out of the then-Vice President’s bank account related to business conducted by any Biden family member," a spokesperson for the Democrats on the committee told Fox News Digital. 

COMER, JORDAN THREATEN TO HOLD HUNTER BIDEN IN CONTEMPT OF CONGRESS AFTER HE REJECTS SUBPOENA FOR DEPOSITION

The White House has also cited Schwerin's statement that Biden was not involved in his family's business dealings when pushing back against Republicans' impeachment inquiry. 

A person familiar with Schwerin's role in handling then-Vice President Biden's finances told Fox News Digital that Schwerin worked on Biden's personal budget and helped coordinate with his tax preparers.

The individual also pointed to the frequency of Schwerin's communications with Biden and his top aides and said it was "inevitable" Rosemont Seneca business came up in conversations.

Comer has subpoenaed Schwerin for a deposition on Nov. 9. The committee is in communication with his attorney to set a date for the deposition. 

Comer is co-leading the House impeachment inquiry against President Biden with House Judiciary Committee Chairman Jim Jordan, R-Ohio, and House Ways & Means Committee Chairman Jason Smith, R-Mo.

Biden was in direct contact with Hunter’s business partners using email alias as VP

FIRST ON FOX: As vice president, Joe Biden used email aliases and private email addresses to communicate with son Hunter Biden and Hunter's business associates hundreds of times, new records released by the House Ways & Means Committee revealed.

The committee obtained metadata from IRS whistleblowers Gary Shapley and Joseph Ziegler that reveals Joe Biden used alias email accounts 327 times during a nine-year period — 2010 to 2019 — to correspond with his son, Hunter, and one of Hunter's key business associates, Eric Schwerin, among others.

The majority of the email traffic took place while Biden was vice president.

The committee says 54 of the emails were "exclusively" between Joe Biden and Schwerin, who the committee describes as "the architect of the Biden family’s shell companies."

DOJ DEVIATED FROM 'STANDARD PROCESSES,' GAVE HUNTER BIDEN 'SPECIAL TREATMENT' IN PROBE, HOUSE GOP REPORT SAYS

The email aliases used were "robinware456," "JRBware" and "RobertLPeters."

Earlier this year, House Oversight Committee Chairman James Comer, R-Ky., revealed the existence of Biden's email aliases. 

After Comer's release of those aliases, Fox News Digital learned the whistleblowers, who are still employed as IRS investigators, ran a search for the Biden email aliases in email exchanges with Hunter Biden and Eric Schwerin. That search led to the revelation of the 327 exchanges. 

HUNTER BIDEN PAID JOE BIDEN FROM ACCOUNT FOR BIZ THAT RECEIVED PAYMENTS FROM CHINA: COMER

A source told Fox News Digital the whistleblowers could only access metadata for these exchanges. The source said accessing the content of the emails would require a search warrant. 

The whistleblowers turned over the results of the search to the committee after a closed-door meeting Tuesday, and the committee released the information Tuesday.

The data shows direct emails between Schwerin and Vice President Biden increased during times when the vice president traveled to Ukraine.

The committee said the data shows Joe Biden and Schwerin exchanged five emails in June 2014 before the vice president’s trip to Ukraine that month.

EXCLUSIVE: JOE BIDEN ALLEGEDLY PAID $5M BY BURISMA EXECUTIVE AS PART OF A BRIBERY SCHEME, ACCORDING TO FBI DOCUMENT

After that trip and before Biden’s November 2014 trip back to Ukraine, he and Schwerin emailed 27 times.

Hunter Biden joined the board of Ukrainian natural gas firm Burisma Holdings in April 2014. 

Biden has acknowledged that when he was vice president he successfully pressured Ukraine to fire Ukrainian prosecutor Viktor Shokin. At the time, Shokin was investigating Burisma Holdings during the same period Hunter Biden held a highly lucrative role on the board, receiving thousands of dollars per month.

At the time, the vice president threatened to withhold $1 billion of critical U.S. aid if Shokin was not fired.

Biden allies maintain the vice president pushed for Shokin's firing due to concerns the Ukrainian prosecutor went easy on corruption and say his firing was the policy position of the U.S. and international community. 

DEVON ARCHER: HUNTER BIDEN, BURISMA EXECS ‘CALLED DC’ TO GET UKRAINIAN PROSECUTOR FIRED

"Vice President Biden appears to have treated Air Force Two like a corporate jet, traveling to Ukraine and Mexico to advance Hunter Biden’s business interests," Ways & Means Committee Chairman Jason Smith said. "Evidence from today’s documents show right around the time of international trips like those to Ukraine, Joe Biden was emailing his son and his son’s business partner from private email accounts using aliases while vice president."

Smith, R-Mo., is leading the impeachment inquiry against President Biden alongside House Judiciary Committee Chairman Jim Jordan, R-Ohio, and House Oversight Committee Chairman James Comer, R-Ky.

The chairmen are investigating any foreign money received by the Biden family, whether President Biden was involved in his family’s foreign business dealings and steps allegedly taken by the Biden administration to "slow, hamper, or otherwise impede the criminal investigation into the President’s son, Hunter Biden, which involves funds received by the Biden family from foreign sources."

WITNESS SAYS JOE BIDEN TALKED TO HUNTER’S BUSINESS ASSOCIATES; GOP SEES SMOKING GUN, DEMS DOWNPLAY

The White House has blasted the House impeachment inquiry against the president as baseless, maintaining the president was never in business with his son and never spoke to his son about his business dealings. 

The Justice Department and individual DOJ officials have denied whistleblower allegations that suggest politics played a role in prosecutorial decisions throughout the Hunter Biden probe.

Hunter Biden has been subpoenaed by the House Oversight Committee and is expected to appear for a deposition Dec. 13. House Republicans have promised to release the transcript of Hunter Biden's deposition and have vowed to schedule a public hearing so the president's son can testify publicly before the American people as his attorney requested. 

DOJ deviated from ‘standard processes,’ gave Hunter Biden ‘special treatment’ in probe, House GOP report says

House Republicans said the Justice Department deviated from "standard processes" and gave Hunter Biden "special treatment" in its years-long federal investigation into him.

The House GOP's findings are laid out in an interim staff report released Tuesday by the House Judiciary Committee, House Ways & Means Committee, and the House Oversight Committee.

IRS WHISTLEBLOWERS TO TESTIFY BEHIND CLOSED DOORS AMID BIDEN IMPEACHMENT INQUIRY

The chairmen of those panels – Reps. Jim Jordan, R-Ohio, Jason Smith R-Mo., and James Comer, R-Ky. – are leading the impeachment inquiry against President Biden. The chairmen are investigating any foreign money received by the Biden family, whether President Biden was involved in his family’s foreign business dealings, and steps allegedly taken by the Biden administration to "slow, hamper, or otherwise impede the criminal investigation into the President’s son, Hunter Biden, which involves funds received by the Biden family from foreign sources."

The investigation began after two IRS whistleblowers, Gary Shapley and Joseph Ziegler, came forward this spring and told Congress that the Justice Department "had impeded, delayed, and obstructed the criminal investigation of the President’s son, Hunter Biden."

WEISS SAYS HE 'WASN'T GRANTED' SPECIAL ATTORNEY AUTHORITY IN HUNTER BIDEN PROBE DESPITE REQUEST: TRANSCRIPT

"The whistleblowers, who came forward only after IRS leadership failed to address their concerns, noted several deviations by Justice Department officials ‘from the normal process that provided preferential treatment, in this case to Hunter Biden,’" the report states.

The report points to Shapley and Ziegler’s claims that the Justice Department "allowed the statute of limitations on certain charges against Hunter Biden to lapse, prohibited line investigators from referring to or asking about President Biden during witness interviews, withheld evidence from line investigators, excluded the investigative team from meetings with defense counsel, and tipped off defense counsel about pending search warrants."

CONGRESS AIMS TO HOLD VOTE TO INITIATE BIDEN IMPEACHMENT INQUIRY

As part of the investigation, the committees have heard testimony from nearly a dozen DOJ officials, including Special Counsel David Weiss, who is leading the Hunter Biden probe, and have obtained "hundreds of pages of documents." 

"The testimony and documents received by the committees to date corroborates many of the allegations made by IRS whistleblowers," the report states.

The committees found that the Justice Department and FBI "afforded special treatment" to Hunter Biden. The report cites witness testimony, which revealed that there was a "delicate approach used" during the Hunter Biden case. Those officials described the probe as "sensitive" or "significant."

"Evidence shows Department officials slow-walked the investigation, informed defense counsel of future investigative actions, prevented line investigators from taking otherwise ordinary investigative steps, and even allowed the statute of limitations to expire on the most serious potential charges," the report states. "These unusual – and oftentimes in the view of witnesses, unprecedented – tactics conflicted with standard operating procedures and ultimately had the effect of benefiting Hunter Biden."

The report also points to testimony which revealed Weiss, when serving as just U.S. attorney for Delaware, "did not have ‘ultimate authority’ over the Hunter Biden case." Weiss did testify during a transcribed interview that he was initially denied when requesting special prosecutor status. Attorney General Merrick Garland, in August 2023, appointed him as special counsel.

The report states that there is "no question that without the brave IRS whistleblowers, it is likely that the Biden Justice Department would have never acted on Hunter Biden’s misconduct."

"When forced to act, the Biden Justice Department worked closely with Hunter Biden’s counsel to craft an unprecedented plea deal that was so biased in the direction of Hunter Biden it fell apart in open court," the report states. "When a federal judge rejected the Department’s attempt to push through a sweetheart plea deal and quietly end the five-year investigation of Hunter Biden, Attorney General Garland appointed Weiss as special counsel and refused to answer questions about the case on the basis of the existence of an ‘ongoing investigation.’"

The report adds: "Using the ‘ongoing investigation’ as a veil to shield its misconduct, the Biden Justice Department unilaterally limited the scope of witness testimony and document productions to Congress, severely curtailing the Committees’ ability to gather information."

HUNTER BIDEN PAID JOE BIDEN FROM ACCOUNT FOR BIZ THAT RECEIVED PAYMENTS FROM CHINA: COMER

House Republicans said in their report that even amid these "troubling findings," there is "more information that the Justice Department is keeping from the Committees."

"The Justice Department has still not fully complied with requests for relevant documents, and it has impeded the Committees’ investigation by baselessly preventing two Tax Division officials – Senior Litigation Counsel Mark Daly and Trial Attorney Jack Morgan – from testifying, despite subpoenas compelling their testimony," the report states. "These documents and this testimony are necessary for the Committees to complete our inquiry."

The report says the Justice Department’s "blatant disregard for the Committees’ constitutionally prescribed oversight responsibilities is yet another stain that the Biden Administration has placed on the Justice Department’s once-venerated reputation."

MONEY LAUNDERING INVESTIGATOR WARNED OF HUNTER BIDEN'S 'UNUSUAL,' 'ERRATIC' PAYMENTS FROM CHINA IN 2018

House Republicans admitted that their investigation is "far from complete," but vowed to "continue to gather evidence to determine whether sufficient grounds exist to draft articles of impeachment against President Biden for consideration by the full House of Representatives."

The White House has blasted the House impeachment inquiry against the president as baseless.

The Justice Department, and individual DOJ officials, have denied whistleblower allegations that suggest politics played a role in prosecutorial decisions throughout the Hunter Biden probe.

Hunter Biden has been subpoenaed by the House Oversight Committee and is expected to appear for a deposition on Dec. 13. House Republicans have promised to release the transcript of Hunter Biden's deposition and have vowed to schedule a public hearing so the president's son can testify publicly before the American people, as his attorney requested. 

IRS whistleblowers to testify behind closed doors amid Biden impeachment inquiry

The IRS whistleblowers who allege the federal investigation into Hunter Biden has been influenced by politics are testifying before the House Ways and Means Committee behind closed doors Tuesday.

Gary Shapley, who led the IRS’ portion of the Hunter Biden probe, and Joseph Ziegler, a 13-year special agent within the IRS’ Criminal Investigation Division, will sit for a closed-door hearing during the committee’s executive session Tuesday at 10:30 a.m.

IRS OFFICIAL SAYS HE WAS FRUSTRATED DOJ DID NOT BRING CHARGES AGAINST HUNTER BIDEN FOR 2014, 2015 TAX YEARS

The whistleblowers are set to discuss information "protected under Internal Revenue Code Section 6103," according to the committee, meaning the information is related to confidentiality of tax returns.

Shapley and Ziegler have alleged political influence surrounding prosecutorial decisions throughout the Hunter Biden investigation, which began in 2018.

Shapley has said that decisions "at every stage" of the probe were made that "had the effect of benefiting the subject of the investigation."

And Ziegler has said that Hunter Biden "should have been charged with a tax felony, and not only the tax misdemeanor charge" and that communications and text messages reviewed by investigators "may be a contradiction to what President Biden was saying about not being involved in Hunter’s overseas business dealings."

Ziegler also alleged that federal investigators "did not follow the ordinary process, slow-walked the investigation, and put in place unnecessary approvals and roadblocks from effectively and efficiently investigating the case," including prosecutors blocking certain questioning and interviewing of Hunter Biden’s adult children.

COMER, JORDAN DEMAND HUNTER BIDEN APPEAR FOR DEPOSITION, SAY HE WILL NOT RECEIVE 'SPECIAL TREATMENT'

Shapley also said U.S. Attorney for Delaware David Weiss, who was leading the investigation, requested special counsel authority but was denied and said that he did not have "ultimate authority" in the probe to pursue charges against the president's son.

Weiss was tapped as special counsel by Attorney General Merrick Garland in August.

Weiss, during his interview before the House Judiciary Committee last month, admitted he initially "wasn’t granted" special attorney authority in his Hunter Biden investigation by the Justice Department despite requesting that status, but he told investigators he did not interpret that decision as a "denial in any way, shape or form," according to a transcript of his testimony reviewed by Fox News Digital.

The closed session at Ways and Means is set to take place a week before Assistant U.S. attorney Lesley Wolf is set to be deposed by the House Judiciary Committee after being subpoenaed last month.

Her deposition, set for Dec. 14, comes after Shapley alleged Wolf sought to block investigators from asking questions related to President Biden throughout the years-long federal investigation into Hunter Biden.

Specifically, Shapley alleged Wolf worked to "limit" questioning related to President Biden and apparent references to Biden as "dad" or "the big guy."

Wolf allegedly said there was "no specific criminality to that line of questioning" relating to President Biden, which Shapley said "upset the FBI."

COMER DEFENDS PRIVATE DEPOSITION OF HUNTER BIDEN, VOWS TO RELEASE TRANSCRIPT AND HOLD PUBLIC HEARING

In October 2020, Wolf reviewed an affidavit for a search warrant of Hunter Biden’s residence and "agreed that probable cause had been achieved," Shapley testified. However, Shapley said Wolf ultimately would not allow a physical search warrant on the president’s son.

Shapley said Wolf determined there was "enough probable cause for the physical search warrant there, but the question was whether the juice was worth the squeeze."

Wolf allegedly said that "optics were a driving factor in the decision on whether to execute a search warrant," Shapley said, adding that Wolf agreed that "a lot of evidence in our investigation would be found in the guest house of former Vice President Biden, but said there is no way we will get that approved."

Wolf also allegedly tipped off Hunter Biden’s legal team ahead of a planned search of his storage unit, Shapley said.

MONEY LAUNDERING INVESTIGATOR WARNED OF HUNTER BIDEN'S 'UNUSUAL,' 'ERRATIC' PAYMENTS FROM CHINA IN 2018

The whistleblowers’ testimony at Ways and Means and Wolf’s deposition at Judiciary comes as part of the House impeachment inquiry against President Biden.

House Ways and Means Committee Chairman Jason Smith, R-Mo., Judiciary Committee Chairman Jim Jordan, R-Ohio, and Oversight Committee Chairman James Comer, R-Ky., are leading the investigation as the House gathers evidence and considers whether to draft articles of impeachment against President Biden.

The committees are investigating the alleged politicization of the federal probe into Hunter Biden. They are also investigating the Biden family’s foreign business dealings and whether the president was involved or benefited directly from those ventures.

President Biden has repeatedly denied having any involvement in his son’s business dealings.

Hunter Biden has been charged with making a false statement in the purchase of a firearm; making a false statement related to information required to be kept by a federal firearms licensed dealer; and one count of possession of a firearm by a person who is an unlawful user of or addicted to a controlled substance.

Hunter Biden pleaded not guilty in October.

Weiss' investigation is ongoing.

Hunter Biden was subpoenaed to appear for a deposition at the House Oversight Committee on Dec. 13.

Congress aims to hold vote to initiate Biden impeachment inquiry

House Republican leaders hope to hold a formal vote next week on a measure that would formally initiate an impeachment inquiry into President Biden, Fox News has learned.

The revelation that Congress may soon consider the impeachment of the president comes shortly after House Oversight Committee Chairman James Comer, R-Ky., released subpoenaed bank records showing an entity owned by Biden's son, Hunter Biden, had made "direct monthly payments to Joe Biden."

"This wasn’t a payment from Hunter Biden’s personal account but an account for his corporation that received payments from China and other shady corners of the world," Comer said in a video message Monday.

The White House has repeatedly said that President Biden did nothing wrong and had no knowledge of his son's business dealings.

Comer has spearheaded the sprawling investigation into Biden, which has focused on the president's son who has previously engaged in various foreign business dealings. The Oversight Committee hosted an impeachment inquiry hearing in September as part of that probe.

COMER DEFENDS PRIVATE DEPOSITION OF HUNTER BIDEN, VOWS TO RELEASE TRANSCRIPT AND HOLD PUBLIC HEARING

In addition, in June, the House Ways and Means Committee, which has also participated in the investigation, released 2017 messages in which Hunter Biden excoriated Chinese business partner Henry Zhao for not fulfilling a "commitment" and said his father was sitting beside him.

"I am sitting here with my father, and we would like to understand why the commitment made has not been fulfilled. Tell the director that I would like to resolve this now before it gets out of hand, and now means tonight," Hunter Biden wrote in a WhatsApp message to Zhao, the CEO of Beijing-based asset management firm Harvest Fund Management, on July 30, 2017, according to documents released by House Republicans.

NOTORIOUS MOBSTER STUNNED BY LATEST HUNTER BIDEN ALLEGATIONS: ‘MIND-BLOWING'

Days after that message, on Aug. 4, 2017, Chinese firm CEFC Infrastructure Investment wired $100,000 to Hunter Biden’s law firm Owasco, according to a 2020 report published by the Senate Homeland Security and Governmental Affairs Committee. Days later, on Aug. 8, 2017, CEFC Infrastructure Investment sent $5 million to Hudson West III, a firm Hunter Biden opened with Chinese associates.

And the 2020 Senate report revealed that, beginning on Aug. 14, 2017, Hunter Biden initiated a string of 20 wire transactions from Owasco to Lion Hall Group, a consulting firm linked to President Biden's brother, James Biden, and his wife, Sara. The transactions continued through Aug. 3, 2018, and totaled $1.4 million.

The payments between Hunter Biden and his father, which Comer released earlier Monday, were sent from an account linked to Owasco.

Last week, Fox News Digital reported that a bank investigator raised concerns about Hunter Biden’s receipt of an additional $5 million wire from a Chinese company in August 2018 to his bank account, Hudson West III.

Hunter Biden transferred $400,000 to his Owasco PC account. Funds were then transferred to a business account belonging to James Biden and later transferred to a personal account belonging to James Biden and Sara Biden.

Comer claims they used those funds to then cut a check to Joe Biden for $40,000. That check was labeled as a "loan repayment."

Hunter Biden paid Joe Biden from account for biz that received payments from China: Comer

Hunter Biden set up monthly payments to Joe Biden from an account for a business of his that received payments from China, according to House Oversight Committee Chairman Comer

Comer on Monday released subpoenaed bank records that show Hunter Biden’s business entity, Owasco PC, made "direct monthly payments to Joe Biden." 

The payments, according to the bank document, were set up to occur "monthly," and total $1,380.00. 

"This wasn’t a payment from Hunter Biden’s personal account but an account for his corporation that received payments from China and other shady corners of the world," Comer said in a video message Monday. 

NOTORIOUS MOBSTER STUNNED BY LATEST HUNTER BIDEN ALLEGATIONS: ‘MIND-BLOWING'

Comer in September had subpoenaed personal and business bank records belonging to Hunter Biden and James Biden as part of the panel’s investigation into the Biden family foreign business dealings and whether President Biden benefited from those ventures. 

A source familiar with the investigation told Fox News Digital that Owasco PC sent payments at least three times to Joe Biden’s personal account. 

The payments occurred on Sept. 17, 2018; Oct. 15, 2018; and Nov. 15, 2018. 

"At this moment, Hunter Biden is under an investigation by the Department of Justice for using Owasco PC for tax evasion and other serious crimes," Comer said.

Fox News Digital reported last week that a bank investigator raised concerns about Hunter Biden’s receipt of a $5 million wire from a Chinese company in August 2018 to his bank account, Hudson West III. Hunter Biden then transferred $400,000 to his Owasco PC account. Funds were then transferred to a business account belonging to James Biden, and later transferred to a personal account belonging to James Biden and Sara Biden. Comer claims they used those funds to then cut a check to Joe Biden for $40,000. That check was labeled as a "loan repayment."

COMER DEFENDS PRIVATE DEPOSITION OF HUNTER BIDEN, VOWS TO RELEASE TRANSCRIPT AND HOLD PUBLIC HEARING

"Based on whistleblower testimony, we know the Justice Department made a concerted effort to prevent investigators from asking questions about Joe Biden. I wonder why?" Comer said Monday, referring to allegations that assistant U.S. attorney Lesley Wolf worked to "limit" questions about "the big guy." Sources say "the big guy" is Joe Biden. 

"Payments from Hunter’s business entity to Joe Biden are now part of a pattern revealing Joe Biden knew about, participated in, and benefited from his family’s influence peddling schemes," Comer said. 

"When Joe Biden was Vice President, he spoke by phone, attended dinners, and had coffee with his son’s foreign business associates.

He allowed his son to catch a ride on Air Force Two at least a dozen times to sell the ‘Biden Brand’ around the world," Comer said. "Hunter Biden requested office keys to be made for his ‘office mate’ Joe Biden in space he planned to share with a Chinese energy company." 

"We’ve revealed how Joe Biden received checks from his family that were funded by the Bidens’ influence peddling schemes – with China no less," Comer said. 

Comer added: "The House Oversight Committee continues to investigate Joe Biden’s involvement in his family’s domestic and international business schemes at a rapid pace."

Comer vowed to "continue to uncover the facts and provide transparency about the findings of our investigation." 

"President Biden and his family must be held accountable for this blatant corruption," Comer said. "The American people expect no less."

Comer is jointly leading the impeachment inquiry against President Biden alongside House Judiciary Committee Chairman Jim Jordan and House Ways & Means Committee Chairman Jason Smith. 

House committees leading impeachment inquiry to hear key testimony this month as probe reaches critical phase

The House committees leading the impeachment inquiry against President Biden are expected to grill top witnesses behind closed doors this month as the investigation reaches a critical phase.

Assistant U.S. Attorney Lesley Wolf is up first this month. She is expected to answer questions during a deposition that begins at 10 a.m. Tuesday before the House Judiciary Committee.

HUNTER BIDEN INVESTIGATORS LIMITED QUESTIONS ABOUT 'DAD,' 'BIG GUY' DESPITE FBI, IRS OBJECTIONS: WHISTLEBLOWER

House Judiciary Committee Chairman Jim Jordan, R-Ohio, subpoenaed Wolf last month amid whistleblower allegations that she sought to block investigators from asking questions related to President Biden throughout the years-long federal investigation into Hunter Biden.

Jordan, over the summer, initially asked Wolf to appear for a voluntary transcribed interview as part of the committee’s oversight investigation into the DOJ’s handling of the Hunter Biden probe, but she denied that request.

JOHNSON SAYS VOTE ON BIDEN IMPEACHMENT INQUIRY IS 'NECESSARY STEP' AFTER WH 'STONEWALLED' GOP INVESTIGATIONS

IRS whistleblower Gary Shapley alleged that Wolf worked to "limit" questioning related to President Biden and apparent references to Biden as "dad" or "the big guy."

Wolf allegedly said there was "no specific criminality to that line of questioning" relating to President Biden, which Shapley said "upset the FBI."

In October 2020, Wolf reviewed an affidavit for a search warrant of Hunter Biden’s residence and "agreed that probable cause had been achieved," Shapley testified. However, Shapley said Wolf ultimately would not allow a physical search warrant on the president’s son.

WEISS SAYS HE 'WASN'T GRANTED' SPECIAL ATTORNEY AUTHORITY IN HUNTER BIDEN PROBE DESPITE REQUEST: TRANSCRIPT

Shapley said Wolf determined there was "enough probable cause for the physical search warrant there, but the question was whether the juice was worth the squeeze."

Wolf allegedly said "optics were a driving factor in the decision on whether to execute a search warrant," Shapley said, adding that Wolf agreed that "a lot of evidence in our investigation would be found in the guest house of former Vice President Biden but said there is no way we will get that approved."

Wolf also allegedly tipped off Hunter Biden’s legal team ahead of a planned search of his storage unit.

Jordan, who is co-leading the House impeachment inquiry against President Biden, is focusing on depositions and transcribed interviews of witnesses related to whether politics improperly influenced prosecutorial decisions throughout the Hunter Biden investigation.

The Judiciary Committee has heard from top prosecutors involved in the probe, including now-Special Counsel David Weiss, who has been leading the investigation into Hunter Biden since its inception in 2018.

Weiss, during his interview before the committee last month, admitted he "wasn’t granted" special attorney authority in his Hunter Biden investigation by the Justice Department despite requesting that status, but he told investigators he did not interpret that decision as a "denial in any way, shape or form," according to a transcript of his testimony reviewed by Fox News Digital.

That response confirmed Shapley’s recollection that Weiss requested special counsel authority but was denied, that he did not have "ultimate authority" in the probe to pursue charges against the president's son.

Weiss said he followed steps requested by the DOJ, asking U.S. attorneys in separate districts if they would like to partner with him in the prosecution.

Both U.S. Attorney for D.C. Matthew Graves and U.S. Attorney for the Central District of California Martin Estrada testified during their voluntary transcribed interviews before the House Judiciary Committee that they declined to partner with Weiss – also confirming Shapley’s allegations.

The House Judiciary Committee is expecting additional witnesses for transcribed interviews before the end of the year.

Meanwhile, House Ways and Means Committee Chairman Jason Smith, R-Mo., will hold a public executive session on Tuesday that is to feature testimony from IRS whistleblowers Gary Shapley and Joseph Ziegler. They are expected to defend their claims related to the Hunter Biden investigation in a public setting.

DOJ ORDERED HUNTER BIDEN INVESTIGATORS TO 'REMOVE ANY REFERENCE' TO JOE BIDEN IN FARA PROBE WARRANT: HOUSE GOP

Fox News Digital has also learned that Smith will be releasing additional information related to his investigation on Tuesday. 

And the House Oversight Committee is expecting Hunter Biden for his closed-door deposition next week on Dec. 13. Oversight Chairman James Comer, R-Ky., subpoenaed Hunter Biden last month.

The president’s son’s attorney, Abbe Lowell, said Hunter Biden would appear for the deposition but instead requested a public hearing to answer questions before the American people.

Comer said a deposition has to come first in order for the committee to continue its fact-finding efforts, but he told Fox News Digital he would release Hunter Biden's deposition transcript and will schedule a public hearing for the president’s son.

MONEY LAUNDERING INVESTIGATOR WARNED OF HUNTER BIDEN'S 'UNUSUAL,' 'ERRATIC' PAYMENTS FROM CHINA IN 2018

Comer also subpoenaed the president’s brother, James Biden. It is unclear when his deposition will take place.

Comer has requested sit-down transcribed interviews with a number of Biden family members and Hunter Biden business associates, like Rob Walker.

Separately from the Hunter Biden-related investigative steps, Comer has also subpoenaed former White House counsel Dana Remus to appear for a deposition and answer questions related to President Biden’s alleged improper retention of classified materials. Comer requested several other officials for interviews on the matter in an effort to determine whether the classified materials he held contained information related to the foreign countries with which his family was engaged in business.