The FBI has reportedly gathered enough evidence to charge Joe Biden’s son with tax crimes and making a false statement to buy a gun.

Hunter Biden, 52, has been under investigation since 2018 and has denied any wrongdoing.

FBI agents are said to have a “viable case” against the son of the US president which they believe will lead to a likely conviction at trial, according to the Washington Post.

Now Delaware US Attorney General, David Weiss – appointed during the Trump administration – must decide whether to file the charges.

The US Department of Justice (DOJ), the FBI and a spokesperson for Mr Weiss have all declined to comment on the case.

Mr Biden’s lawyer, Chris Clark, has accused investigators of leaking information about the alleged offences and urged the DOJ to “diligently investigate and prosecute” anyone responsible.

Mr Clark said prosecutors were “diligently and thoroughly weighing evidence” provided by agents and witnesses, including those for the defence – and called for them not to be “pressured, rushed or criticised” while doing their job.

The investigation is said to have initially focused on Mr Biden’s finances linked to overseas business ties and consulting work.

According to the Washington Post, he is also alleged to have lied on paperwork to purchase a gun in 2018, with sources agreeing to speak to the US publication on the condition of anonymity.

It emerged Mr Biden’s tax affairs were probed by Mr Weiss in December 2020 – a month before his father was sworn in as US president.

“I take this matter very seriously but I am confident that a professional and objective review of these matters will demonstrate I handled my affairs legally and appropriately, including with the benefit of professional tax advisers,” he said at the time.

The then-president-elect said he was “deeply proud” of his son, praising him for “fighting difficult challenges” “only to emerge stronger”.

During his father’s vice presidency under President Barack Obama in 2014, Mr Biden laid bare his lengthy battle with drug addiction after he was discharged from the naval reserve for testing positive for cocaine.

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In April last year, he opened up about his struggle with substance abuse, revealing how he went 13 days without sleeping during a crack cocaine and vodka binge.