(NewsNation) — Hunter Biden, the 53-year-old son of the president of the United States, will plead guilty to misdemeanor tax charges, according to court documents made public Tuesday.

Court papers also revealed a planned pretrial diversion agreement on a gun charge. The agreement could keep him out of jail and potentially have the charge wiped from his record.

A judge will ultimately need to approve of those negotiations before they’re final.

What are the charges?

Biden is charged in Delaware federal court with two misdemeanor counts of willful failure to pay federal income tax. He’s also charged with a felony in a separate charging document accusing Biden of unlawful possession of a firearm by someone who uses drugs.

Prosecutors allege Biden didn’t pay his 2017 or 2018 income tax, which amounted to more than $100,000 owed each year, charging documents show.

As for the weapon charge, Biden is accused of illegally possessing in October 2018, a Colt Cobra revolver as someone who was addicted to a controlled substance.

What will he plead to?

Biden is expected to plead guilty to both counts of willful failure to pay income tax and agree to pretrial diversion in relation to the gun charge.

Pretrial diversion is an alternative to traditional prosecution. Similar programs exist in courts throughout the country, and sometimes includes the use of so-called specialty courts for people with mental health issues or first-time drug offenders.

In Delaware’s federal court system, pretrial diversion is voluntary and the U.S. attorney is responsible for considering whether a person is a good candidate. Generally, a good candidate is someone who has “not adopted a criminal lifestyle” and is likely to successfully complete the program.

When someone successfully completes all the requirements, the case is cleared from their record.

What sentences do the charges carry?

The sentencing details of Biden’s negotiation are still unknown, but laws do carry general sentencing ranges as a guideline.

The tax allegations are punishable by up to one year in prison and a year of supervised release. He could also be ordered to pay a fine of $100,000 or more.

The firearm charge carries a maximum sentence of 10 years in prison, a fine of $250,000 and three years of supervised released.

Delaware does not have parole. Instead, people are sometimes subjected to what’s known as a period of supervised release once they have served their jail or prison term. The convicted person must comply with the law and any court-ordered rules during that time.

It’s not uncommon for federal cases to end in a plea deal. About 75% of guilty pleas in the federal system are the result of some negotiation between the parties, according to a 2023 report from the American Bar Association.

The details of plea negotiations tend to vary depending on the unique facts of each case, including factors such as the crime that’s alleged and the accused person’s history.

How are officials reacting?

One of Biden’s attorneys, Chris Clark, said in an official statement that Biden is looking forward to “continuing his recovery and moving forward.”

“I know Hunter believes it is important to take responsibility for these mistakes he made during a period of turmoil and addiction in his life,” Clark said.

The White House also issued a statement, saying the president and the first lady “love their son and support him as he continues to rebuild his life.”

President Joe Biden did not provide any additional comment.

Former President Donald Trump said the justice department essentially charged Biden with “a mere traffic ticket.”

“Our system is BROKEN!” Trump wrote on his social media platform Truth Social.

Trump is in the midst of his own legal troubles. He faces a series of charges in connection with his alleged handling of classified documents. Trump has additionally pleaded not guilty to falsifying business records in an attempt to stop negative stories about him from being published ahead of the 2016 presidential election.

Republican Speaker of the House Kevin McCarthy spoke about Biden’s plea negotiation as a double standard.

“If you’re Biden’s leading political opponent, the DOJ will try to put you in prison,” McCarthy said. “If you’re Biden’s son, the DOJ will give you a sweetheart deal.”