Any proposed plea deal would have to be approved by a federal judge. Both the prosecutors and the defense counsel have requested a court hearing at which Hunter Biden, 53, can enter his plea.

The agreement caps an investigation that was opened in 2018 during the Trump administration, and has generated intense interest and criticism since 2020 from Republican politicians who accused the Biden administration of reluctance to pursue the case.The terms of the proposed deal — negotiated with Delaware U.S. Attorney David Weiss, a holdover from President Donald Trump’s administration — are likely to face similar scrutiny.

The court papers indicate the younger Biden has tentatively agreed to plead guilty to two misdemeanor tax charges of failure to pay in 2017 and 2018. The combined tax liability is roughly $1.2 million over those years, according to people familiar with the plea deal, who spoke on condition of anonymity to describe details of the agreement that are not yet public. Prosecutors plan to recommend a sentence of probation for those counts, these people said. Biden’s representatives have said he previously paid back the IRS what he owed.