Federal prosecutors have charged Hunter Biden with evading $1.4 million in tax payments, a second criminal case against US president Joe Biden's son.
The nine-count indictment also details a lavish spending spree including drugs and escorts over the same period, from 2016 to 2019.
Mr. Biden was indicted in September for owning a gun while on drugs and not declaring his addictions on a form.
His lawyer said Thursday night that the new charges are politically motivated.
President Joe Biden is not mentioned in the indictment and the White House has not commented.