Hunter Biden’s plea agreement on two misdemeanor tax charges was in jeopardy on Wednesday due to issues with immunity.

The anticipated plea deal of Hunter Biden collapsed as both federal prosecutors and the defense could not reach an agreement.

Initially, the judge overseeing the hearing said she had “concerns” about the parties linking the tax plea agreement to a deal for a felony gun charge. Hunter Biden pleaded “not guilty” to all his charges after the judge removed immunity from further prosecutions as part of his proposed plea deal.

“Judge Maryellen Noreika did not accept the plea agreement, questioning the constitutionality–specifically the diversion clause and the immunity Hunter Biden would receive. The judge pressed federal prosecutors on the investigation and questioned whether there was the possibility for future charges, and asked prosecutors if Hunter Biden was currently under active investigation. Prosecutors said he was, but would not answer specifically what the president’s son is under investigation for,” Fox News reported.

“Prosecutors on Wednesday said Hunter Biden pleading guilty to the two misdemeanor tax offenses would not immunize him from future charges. The judge asked whether a potential violation of the Foreign Agents Registration Act was under consideration, but prosecutors were tight-lipped on the matter. The judge put the court in recess and asked that federal prosecutors and Biden’s legal team discuss the plea deal, telling the court that they did not appear to be in agreement on the terms,” the outlet reported.

Republican Sen. Josh Hawley told CNN the back-and-forth in court shows the deal was flawed and that more charges could be coming down.

“It’s very telling that the judge intervened here and said basically, ‘No, I’m not going to approve some sweeping blanket deal,’” the Republican from Missouri said. “I mean, that tells you the court has serious concerns about other potential charges here, and also the scope of the deal, which has seemed outrageous from the beginning. This, I think, signals that they’re still very much as potential for prosecution forward.”

Earlier on Wednesday, the federal district judge in Delaware left the bench temporarily while lawyers debated the final terms of Hunter Biden’s plea deal agreement.

Hunter Biden, through his attorneys, argued that the prearranged plea agreement should be accepted in its entirety.

Hunter Biden mentioned his “20 years” of prior drug and alcohol abuse while being questioned by the judge earlier, adding that he had been sober since 2019. The judge then requested more information about the plea agreement before calling for a break in the proceedings.

“Without the arrangement, President Joe Biden’s son could face up to 12 months in prison and a fine of $25,000 on each tax violation count, and a maximum sentence of 10 years in jail for the felony. The charges stem from the first son’s willful tax neglect in 2017 and 2018, when he failed to pay income taxes and owed more than $100,000 for each tax period. The felony charge stems from a 2018 incident when the president’s son lied on a gun application (ATF Form 4473) while attempting to make a purchase at a Delaware gun store,” the Washington Examiner reported

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Hunter Biden is also facing serious accusations from a whistleblower in another matter.

An IRS whistleblower testifying before a House committee last week gave some remarkable insight into previous evidence suggesting that President Joe Biden benefitted from his son Hunter Biden’s business deals, despite claiming he knew “nothing” about them.

During a media interview, Joseph Ziegler, an IRS special agent, noted that several roadblocks were put up when he was investigating Hunter Biden for alleged tax violations.

CBS News reporter Catherine Herridge asked Ziegler, “Did you uncover evidence that President Biden financially benefited from his son’s deals?”

“I don’t feel comfortable answering that question,” Ziegler said. “Any time we potentially wanted to go down the road of asking questions related to the president, it was, ‘That’s gonna take too much approvals, we can’t ask those questions.’ And I mean, it created an environment that was very hard to deal with.”

When he tried to press forward, he said the response he mostly got was: “Let’s put that on the back burner.”

“Wouldn’t a politically sensitive case require additional approvals?” asked Herridge.

“Yes, I do understand that aspect,” Ziegler said. “But it would be like, ‘Well let’s think about it and put that on the back burner.’”

At the end of the day, he said, the real issue is, “Are we treating everyone the same? Are we treating all taxpayers the same?”

“And in this case, no, I don’t think so,” he told Herridge.

At one point, he said he had wanted to interview Hunter Biden’s adult children because “a lot of the business deductions, expenses, [were] related to the adult children.”

Asked if he was ever able to obtain permission to talk to them, Ziegler said. “We never received the approvals to talk to those people” because he was informed by the assistant U.S. attorney that doing so would get them “into hot water.”

“Is that in the IRS handbook, avoiding hot water?” Herridge asked.

“No, but I mean, I was asking to do these certain things, and roadblock after roadblock was put up in front of me,” he said.

CBS News noted further that Ziegler is “a 13-year veteran of the IRS” and “the second IRS employee to come forward to claim the federal tax investigation into the president’s son supported criminal charges more serious than the misdemeanor tax charges he is scheduled to plead guilty to next week as part of a plea bargain.”

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