• Failure to pay taxes: Biden will plead guilty to failing to pay more than $100,000 in taxes in both 2017 and 2018 after making more than $1.5 million each year. Biden has struggled with debt but has paid the IRS back taxes thanks to a loan from a wealthy friend. Prosecutors recommend probation, potentially up to two years.

  • Lying on a gun purchase: He will also admit to lying on a form for a gun he bought in 2018 by denying he misused drugs — but he will technically not plead guilty. In turn, prosecutors will agree not to prosecute him, but he has to abide by certain conditions to get the charge dropped from his record. It’s a deal called a diversion program that is typically applied to nonviolent offenders with substance use problems. To buy the gun, Biden filled out a federal form asking him if he was “an unlawful user of, or addicted to, marijuana or any depressant, stimulant, narcotic drug, or any other controlled substance.” He checked no, but he’s written a book saying he was addicted to crack cocaine at that time; smoking it as often as “every 15 minutes.”