In July, it was anticipated that Hunter Biden would plead guilty to two misdemeanor counts of willful failure to pay federal income tax.

The Justice Department filed paperwork on Friday to dismiss the Delaware plea agreement case against Hunter Biden, as Fox News reported.

During his first court appearance on July 26, Hunter Biden's plea agreement collapsed, and he pleaded "not guilty" as federal prosecutors affirmed the president's son is still under federal investigation.

As part of a plea deal to avoid jail time on a felony gun charge, Hunter Biden was due to plead guilty to two misdemeanor tax counts of willful failure to pay federal income tax.

"At the hearing on July 26, 2023, the Defendant did not plead guilty and therefore did not waive venue," the Justice Department filing says.

"After the hearing, the parties continued negotiating but reached an impasse," it continues. "A trial is therefore in order. And that trial cannot take place in this District because, as explained, venue does not lie here."

The legal team of Hunter Biden has until Monday to respond.

"On June 20, 2023, the United States filed a criminal information charging the Defendant with two counts of failure to pay taxes, in violation of 26 U.S.C. § 7203. ECF 2.

"Venue for these offenses does not lie in Delaware. Rather, venue for these offenses and any other related tax offenses lies either in the Central District of California or in the District of Columbia," the filing says.

"The information was filed in this District because the parties had previously agreed that the Defendant would waive any challenge to venue and plead guilty in this District. However, during the July 26, 2023, hearing that the Court set on this matter, the Defendant pled not guilty," it adds.

"Since that time, the parties have engaged in further plea negotiations but are at an impasse. The Government now believes that the case will not resolve short of a trial."

In July, as Hunter Biden entered a not-guilty plea, White House Press Secretary Karine Jean-Pierre issued a statement at the start of her daily briefing.

"Hunter Biden is a private citizen, and this was a personal matter for him. As we have said, the president, the first lady — they love their son and they support him as he continues to rebuild his life," Jean-Pierre said.

"This case was handled independently, as all of you know, by the Justice Department under the leadership of a prosecutor appointed by the former president, President Trump."