US president Joe Biden's son pleaded not guilty to federal tax charges on Thursday after a plea deal collapsed.
Hunter Biden has been accused of nine felony and misdemeanour tax offences.
Prosecutors allege he avoided paying $1.4 million (£1.01m) he owed and used the money to fund an extravagant lifestyle that included heavy drug use and alcohol.
“We're here today because you've been accused by the United States of a criminal offence," Judge Mark Scarsi said to Mr Biden, who entered the not guilty plea himself.
The judge set a tentative trial date of June 20 during the half-hour-long hearing. If convicted of the tax charges, the 53-year-old could receive a maximum of 17 years in prison.
He has separately been charged in Delaware with lying in October 2018 on a federal form for gun purchasers when he swore he wasn't using or addicted to illegal drugs.
The tax case had been expected to be resolved with a plea deal, but the court case instead means the Justice Department is prosecuting both the president’s son and the president’s rival, Donald Trump, as the 2024 race draws closer.
The criminal proceedings are also happening in parallel to so far unsuccessful efforts by congressional Republicans to link his business dealings to his father.
Republicans are pursuing an impeachment inquiry into President Biden, claiming he was engaged in an influence-peddling scheme with his son, but no evidence has so far emerged to support the claim.
In an interview that aired Thursday on MSNBC's Morning Joe programme, first lady Jill Biden said she thought the Republican Party’s treatment of her son was "cruel."
“I'm really proud of how Hunter has rebuilt his life after addiction. You know, I love my son," she said.
“And it's had — it's hurt my grandchildren. And that's what I'm so concerned about, that it's affecting their lives as well."
