United States President Joe Biden's son, Hunter Biden, has been indicted on nine new tax charges by a special counsel investigating his business dealings.

The new charges in California follow not guilty pleas he made in July to two separate tax evasion charges and gun possession charges.

The White House declined to comment on the new indictment. 

What is Hunter Biden accused of?

Hunter Biden is accused of failing to pay at least $1.4 million (€1.29 million) in taxes he owed between 2016 and 2019.

If convicted, the younger Biden could face up to 17 years in prison. The special counsel probe remains open, the Justice Department said.

Special counsel David Weiss said in a statement: "Hunter Biden spent millions of dollars on an extravagant lifestyle rather than paying his tax bills."

The indictment said that Hunter Biden "spent more than $1.8 million, including approximately $772,000 in cash withdrawals, approximately $383,000 in payments to women, approximately $151,000 in clothing and accessories" among other expenditures.

"The Defendant did not use any of these funds to pay his taxes in 2018."

In response to the new charges, defense attorney Abbe Lowell accused Weiss of "bowing to Republican pressure" in the case.

"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.

Could this affect Joe Biden?

With less than a year until the next US presidential election, the new indictment comes as Joe Biden continues to face a possible impeachment inquiry from congressional Republicans.

It is claimed that the US president engaged in an influence-peddling scheme with his son. The House is expected to vote next week on formally authorizing the inquiry.

No evidence has emerged so far to prove that Joe Biden, in his current or previous office, abused his role or accepted bribes.

What are the previous charges Hunter Biden is facing?

The 53-year-old entered a not guilty plea in July to two charges of not paying tax on more than $1.35 million (€1.22 million) in income in 2018 and 2018, with prosecutors saying that he owed more than $100,000.

This is in addition to the charge of unlawfully owning a firearm while addicted to and using a controlled substance. This is classified as a felony under US law, which Biden pled not guilty to in October.

Those charges came after a pretrial diversion agreement for just the tax evasion charges with federal prosecutors in Delaware fell apart.

It was an alternative to prosecution that allows defendants to avoid conviction and prison time and prosecutors had planned to recommend two years of probation. The charges carry a maximum sentence of 10 years in prison.

However, US District Court Judge Maryellen Noreika said she was concerned about the language in the plea deal and recommended lawyers discuss it.

km/rc (AFP, AP)