North America correspondent
Two Internal Revenue Service (IRS) investigators have testified to Congress that the investigation into Hunter Biden's tax returns were hampered by justice department officials for political reasons.
They allege that Mr Biden, who agreed on 20 June to plead guilty to two misdemeanour tax offences and a felony firearm violation, should have been charged with more serious crimes.
Instead, they claim, he received more lenient treatment because he is the son of US President Joe Biden.
Here are the basics of the story.
The two IRS employees who testified about the Hunter Biden investigation are Gary Shapley, a supervisory special agent, and Joseph Zielger, a criminal investigator.
Mr Shapley has worked for the IRS for 14 years and serves as a team leader in the agency's International Tax and Financial Crimes group, which oversaw the IRS investigation into Hunter Biden.
Mr Ziegler, whose identity was concealed until he publicly testified to the House Oversight Committee on 19 July, has worked in the IRS Criminal Investigations Division for 13 years. In November 2018, he initiated an inquiry into Hunter Biden's tax filings.
That investigation would subsequently be merged with a Delaware-based federal investigation of Mr Biden's finances that began in January 2019 and is headed by US Attorney for Delaware David Weiss.
During his testimony, Mr Ziegler told the committee he is a "gay Democrat...
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