A who’s who — and who says what — of the IRS-Hunter Biden dispute

The IRS-Hunter Biden dispute has been a long-running affair. Here’s a quick guide to who has been involved in the matter, and what each one has said about it.


The Internal Revenue Service is tasked with enforcing the U.S. tax code. It has been investigating Hunter Biden for years over various aspects of his tax affairs. In December 2019, the IRS sent Hunter Biden a “Final Notice of Intent to Levy and Seize Property” for unpaid taxes. The agency has declined to comment on the details of the investigation.

Hunter Biden

Hunter Biden is the son of Democratic presidential candidate Joe Biden. He was the subject of a long-running IRS investigation into his taxes. In an interview in July 2019, he acknowledged that he might owe the IRS taxes from his business dealings in China and Ukraine. He has also repeatedly denied any wrongdoing in the matter.

Joe Biden

Joe Biden is the Democratic presidential nominee. He has been asked about his son’s tax issues in debates and other public settings, but has not provided any details. “I trust that the American people can sort through it and make a judgment about my son and his career,” he said in a debate in October 2019.

Donald Trump

President Donald Trump has been a critic of Hunter Biden’s involvement in various international business deals. He recently suggested that the Biden family should pay back taxes, although he has provided no evidence to support his claims. He has also publicly called for an investigation into Hunter Biden’s taxes, although there is no indication that such an investigation is underway.

Senate Republicans

Several Senate Republicans, led by Senator Ron Johnson (R-WI) and Chuck Grassley (R-IA), have been pushing for an investigation into Hunter Biden’s taxes. In July 2019, Johnson and Grassley sent a letter to Treasury Secretary Steven Mnuchin requesting that the department review Hunter Biden’s taxes.

Steven Mnuchin

Treasury Secretary Steven Mnuchin has been the target of pressure from Senate Republicans to review Hunter Biden’s taxes. He has declined to comment on the matter, and has said that the Treasury Department will not comment on individual taxpayers.

U.S. Department of Justice

The U.S. Department of Justice has declined to comment on the matter. Attorney General William Barr has said he is not aware of any criminal investigation into Hunter Biden’s taxes, and has made clear that the Justice Department will not interfere in the IRS’s investigation.