The Department of Justice’s indictment of Hunter Biden lays out in elaborate detail allegations that the president’s son willfully failed to pay four years’ worth of taxes even though he had the means to pay some or all of them.

Special counsel David Weiss detailed how Biden would "earn handsomely and spend wildly" from 2016 through 2019.

HUNTER BIDEN INDICTED ON CRIMINAL TAX CHARGES IN CALIFORNIA

Weiss said Biden's roughly $4.9 million in personal expenses during that time frame went toward stays at four-star hotels, female escorts, luxury cars, and more than a million dollars in cash withdrawals that coincided with a drug addiction.

His money went toward "everything but his taxes," Weiss said.

Weiss charged Biden with three felonies and six misdemeanors, including failing to pay $1.4 million in taxes for the years 2016 to 2019, failing to file taxes for the years 2017 and 2018, and filing false and fraudulent tax returns for 2018.

Biden personally raked in more than $7 million in gross income during the tax years in question through various foreign business deals.

Some of his expenses from 2016 to 2019 were summarized in the indictment as follows:

The 2018 tax year was particularly problematic, according to the indictment. Biden failed to file his tax returns on time that year, and when he did finally file them in 2020, he made false deductions to ease his tax burden, Weiss alleged.

Below are some of the allegations against Biden related to the 2018 charges:

Biden has said he became sober by the middle of 2019, and Weiss alleged that the first son's extravagant lifestyle continued well beyond that time:

Morris, a prominent Democratic donor, also began helping Biden pay off his taxes in 2020 as concerns mounted about the political risk Biden posed at the time while his father was in the throes of his presidential campaign.

Biden's lawyer Abbe Lowell appeared on Friday on MSNBC, where he said his client "paid his taxes back with interest and penalties two years ago."

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Lowell characterized the indictment as unfair, pointing to a failed plea agreement from the summer through which Weiss initially planned to allow Biden to plead guilty to only two tax misdemeanors. Lowell said Weiss caved to "enormous" political pressure from Republicans by "reneging" on the agreement and instead bringing the more serious charges.

Lowell added that Biden's personal indulgences during the years cited on the indictment occurred "at the depths of his addiction" and that it was "not behavior that he's proud of, but it doesn't make him into a tax felon."