Biden was hit with three felony and six misdemeanor tax offenses, according to an indictment filed in US District Court in Central California.
Hunter Biden last week also filed a lawsuit against a former White House aide during Donald Trump's presidency over the aide's alleged role in the publication of embarrassing images and emails.
Prosecutors accused the younger Biden of lying about his use of narcotics when he purchased a Colt Cobra handgun in October 2018.
The lawsuit accuses Garrett Ziegler, a former aide to Trump trade adviser Peter Navarro, of violating California's computer fraud and data access laws, and demands a jury trial.
The federal prosecutor was elevated to special counsel giving him additional authority to investigate whether Hunter Biden engaged in improper business dealings.
Hunter Biden did not pay taxes on more than $1.5 million in income in 2017 and 2018 despite owing more than $100,000.
Three committees in the Republican-controlled House of Representatives are investigating unproven allegations of financial misconduct by Biden and his son Hunter Biden.
Luft, a citizen of the United States and Israel, is accused of recruiting and paying a former high-ranking US government official on behalf of principals based in China in 2016.
Dr. Gal Luft insists the charges made against him are entirely false and issued new allegations of corruption against US President Joe Biden.
US Attorney General Merrick Garland last week denied the whistleblower allegations.
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