Hunter Biden has been charged in connection with a long-running Justice Department investigation into his taxes – the second criminal case that special counsel David Weiss has brought against President Joe Biden’s son.

The charges span nine counts, including failure to file and pay taxes; evasion of assessment; and false or fraudulent tax return. CNN was first to report a new criminal case had been filed.

According to the special counsel’s team, Hunter Biden “engaged in a four-year scheme to not pay at least $1.4 million” in taxes that he owed from 2016 through 2019. Though Hunter Biden did eventually pay his taxes from 2018, prosecutors allege that he included “false business deductions in order to evade assessment of taxes to reduce the substantial tax liabilities he faced.”

Prosecutors also allege in the indictment that he “subverted the payroll and tax withholding process of his own company” by withdrawing millions of dollars outside of its payroll and tax withholding process.

The president’s son “spent millions of dollars on an extravagant lifestyle rather than paying his tax bills,” the indictment states.

Hunter Biden’s lawyers did not immediately comment. Asked for comment, the White House referred CNN to the Justice Department and Hunter Biden’s representatives.

In a news release announcing the charges Thursday, the Justice Department said Hunter Biden could face a maximum of 17 years in prison if convicted of the charges.

The case had been close to being resolved in July when a plea deal fell apart. The new tax case stems from Hunter Biden’s lucrative overseas business dealings – including his involvement with Ukrainian energy company Burisma and a Chinese private equity fund – which are at the center of House Republicans’ impeachment inquiry into Joe Biden.

Now, the president will be campaigning for a second White House term and fighting a Republican impeachment bid while his son fights to avoid prison in two criminal cases.

According to court filings from the now-defunct plea deal, Hunter Biden repeatedly missed IRS deadlines to pay his federal taxes on time, and eventually owed about $2 million to the government. He paid the money back in 2021, with a loan from a friend.

Federal prosecutors have been scrutinizing Hunter Biden’s finances since 2018, and Trump-appointed US attorney David Weiss was designated special counsel in August.

The probe appeared to be winding down this summer when Hunter Biden agreed to plead guilty to two tax misdemeanors, and prosecutors would recommend no jail time. They also agreed that a gun charge would be dropped in two years if he stayed out of legal trouble.

But both proposed deals collapsed after scrutiny from a federal judge and disagreements over the fine print. Then Weiss indicted Hunter Biden in September on three charges related to his purchase of a gun from a shop in Delaware in 2018 at a time prosecutors say he was an illegal drug user. He has pleaded not guilty in the gun possession and false statements case.