US President Joe Biden's son, Hunter Biden, is expected to plead guilty to two misdemeanour tax crimes and admit to illegally possessing a gun while a drug user, after a five-year investigation.
The US Attorney in Delaware has filed papers indicating a plea agreement has been reached.
He is expected to agree to drug treatment and monitoring.
The terms of the agreement are likely to keep him out of jail.
The proposed deal would still need to be approved by a judge.
It is unclear when Hunter Biden will appear in court to enter his guilty plea.
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