The tax fraud investigation revolves around whether Biden failed to declare income from local and overseas businesses, the report said.
Federal agents also found Biden to have lied when he filled out a form before the acquisition of a handgun in 2018. By declaring that he wasn’t an "unlawful user" or addicted to marijuana and other antidepressants, he contradicted himself as having priorly admitted to smoking crack cocaine, the report continued.
The US attorney for Delaware, nominated by former President Donald Trump, will decide whether he green lights the charges against Biden's son, who has been under investigation since 2018.