From a Washington Post story by Amber Phillips headlined “Here are the charges in Hunter Biden’s plea deal, and what it means”:

Hunter Biden has reached a tentative agreement to plead guilty to two minor tax crimes and admit to the facts of a gun charge, according to court papers filed Tuesday. Here’s what that means and what could happen to the president’s son.

The charges and punishment

Failure to pay taxes: Biden will plead guilty to failing to pay more than $100,000 in taxes in both 2017 and 2018 after making more than $1.5 million each year. Biden has struggled with debt but has paid the IRS back taxes thanks to a loan from a wealthy friend. Prosecutors recommend probation, potentially up to two years.