U.S. President Joe Biden's son Hunter Biden has agreed to plead guilty to two charges of willfully failing to pay income taxes in a deal with the Justice Department, according to court documents on Tuesday.

The federal charges against Hunter Biden arose from an investigation by David Weiss, the U.S. attorney in the Democratic president's home state of Delaware who was appointed by Republican former President Donald Trump.

According to the deal, Biden also entered the pretrial diversion agreement on one firearm offense.