'House of cards': Special counsel slams Hunter Biden's effort to dismiss tax charges

Special counsel David Weiss has filed his rebuttal to efforts by President Joe Biden's son Hunter Biden to have his nine tax-related charges in California dismissed, slamming his arguments in court filings as a "conspiracy theory," a "house of cards," and "shapeshifting claims."

In response to Hunter Biden's claim of selective prosecution, Weiss' office used his own words against him, drawing from comments Hunter Biden made during his congressional testimony last month.

Noting that Hunter Biden, in his motion to dismiss the tax case last month, accused Weiss' office of bowing to political pressure from Congressional Republicans, Weiss, in his response issued Friday, pointed out that Hunter Biden "testified to Congress that the Special Counsel had undermined the impeachment inquiry conducted by House Republicans."

"Which is it?" Weiss wrote. "Indeed, the defendant has no evidence to support his shapeshifting claims because the Special Counsel continues to pursue the fair, evenhanded administration of the federal criminal laws."

Hunter Biden in February filed a flurry of motions to have the nine-count tax indictment Weiss' office filed late last year dismissed, accusing prosecutors of selectively targeting him and filing duplicative charges on three counts of failure to pay and tax evasion, and claiming that the statute of limitations had expired on one of the charges.

Hunter Biden also argued that the immunity stipulation in a section of the parties' ill-fated plea deal from last summer remains in effect. His legal team wrote that that the tax charges "violate" the terms of the diversion agreement, and accused prosecutors of attempting to "backtrack and renege" on the deal.

Weiss' office, in his response Friday, claimed that it was Hunter Biden -- not prosecutors -- who walked away from negotiations. Weiss' office "proposed changes to the agreements" after the July 26 hearing where the deal fell apart, he wrote.

"The defendant rejected these counterproposals and refused further negotiations," Weiss wrote.

Weiss made additional rebuttals to many of the other motions to dismiss, which included claims of improper venue and statute of limitations.

Weiss' office charged Hunter Biden in December with nine felony and misdemeanor charges stemming from his failure to pay $1.4 million in taxes for three years during a time when he was in the throes of addiction. Hunter Biden has pleaded not guilty to all charges.

The back taxes and penalties were previously paid in full by a third party, identified by ABC News as Hunter Biden's attorney and confidant, Kevin Morris.

The federal judge overseeing this case will hold a hearing on these arguments later this month.