In 2019, Hunter Biden withdrew about \$39,820 from his daughter Maisy’s 529 college savings plan, but failed to report it as income on his tax returns. While the IRS recommended felony charges over \$52,611 in unreported income, federal prosecutors pursued only misdemeanor charges related to \$22,860 in unpaid taxes.

IRS agents Gary Shapley and Joseph Ziegler testified that the DOJ blocked parts of their investigation, including efforts to probe potential links to President Joe Biden. They also claimed Hunter failed to pay taxes on over \$2.2 million of the \$8.3 million he earned from foreign dealings in China, Russia, and Ukraine.

Emails from Hunter’s laptop revealed he requested a \$20,000 transfer from Maisy’s fund to his account when his balance dropped to 44 cents. He later acknowledged the withdrawal, promising to cover tuition when needed.

The situation has raised concerns about prosecutorial decisions and potential conflicts of interest, prompting calls for further scrutiny.