Hunter and Joe Biden

Who Paid Hunter’s Tax? And How? Gift, Loan, or Income?


Last year, Biden crime family front man, Hunter “The Fronter”, owed a $2 million income tax on money he extorted, received as an illegal bribe, legally and properly earned as a “consultant” from foreign governments and/or oligarchs. Who paid Hunter’s tax? And how? The world wants to know! Fortunately, crack reporters at the NY, Post uncovered that Kevin Morris, a wealthy Hollywood lawyer transferred money and paid Hunter’s tax. See

We at MOL are incredibly happy that “The Fronter” will not have to face the Automated Collection System (ACS) of the I.R.S. (as the rest of us unwashed masses must), but we would like to direct a query (or two) at Mr. Morris in particular, and the world in general, regarding this transaction.

Our Queries:

  1. How was this transfer to Hunter characterized?
  2. Were the required tax forms filed with the U.S. Internal Revenue Service (I.R.S.)?

There are only three ways this transaction could be characterized: a gift to Hunter, a loan to Hunter, or income to Hunter. Following is an analysis of each of these three characterizations:

Editorial comment: We smell something fishy coming up!

Was The Transfer A Gift?

The Facts

In 1960, the U.S. Supreme Court decided in Duberstein v. Commissioner 363 U.S. 278 (1960) that, for tax purposes, a transfer only qualifies as a gift if it is given out of “affection, respect, admiration, charity or like impulses” and results solely from “detached and disinterested generosity”.

In addition, a Federal Gift Tax return must be filed by the income tax filing date. If Mr. Morris made the gift in 2021. He should have filed a gift tax return by April 18, 2022.{1}  Hmmm, this raises Query #3: Did the parties intend this transfer to be a gift and, if so, did Mr. Morris file a gift tax return?

Our Concerns if the Transaction was intended to be a Gift to Hunter
  1. If the parties try to construe this transaction as a gift, there it will be hard for them to show the gift was given out of “affection, respect, admiration, charity or like impulses” and results solely from “detached and disinterested generosity”.
  2. Since no notice or document must be submitted to the I.R. S. when a gift is made, an unreported, gift tax evading gift usually slips under the I.R.S.’s radar unless they begin an investigation of the transfer. This raises Query #4: Wonder if they will investigate this case?

Was the Transfer a Loan?

The Facts

To be certain a transfer is considered a loan, the I.R.S. requires, at minimum, the following:

  1. A loan agreement.
  2. A fixed payment date and a stated rate of interest.
  3. An interest rate that is at or above the applicable federal rates, which can be found on the IRS website.
  4. Rights to property as secured collateral.
  5. Terms that reflect commercial reasonableness – such as waiver of demand, presentation and notice, rights to attorney’s fees.

Hmmm, this raises Query #4: Did the parties intend this transfer to be a loan and, if so, were the above requirements met?

Our Concern if the Transaction was intended to be a Loan to Hunter

If a loan is forgiven, the balance due on the loan (including accrued but unpaid interest) must be reported to the I.R.S. and is taxed as income to the loan recipient. Though illegal, it is common in today’s world to forgive loans and not file anything. This results in an illegal, but tax-free windfall to the loan recipient. We wonder if the parties intended to construe this transfer as a loan and planned to forgive it in the future. If so, Hunter will receive an illegal, but tax-free windfall. We also wonder if this is his first illegal tax-free windfall.

Was the Transfer Income (to Hunter)?

The Facts

The transfer should properly be considered income to Hunter. Morris gave him the money for services rendered. Just as the Chinese, Ukrainians, et al{2} gave “Hunter the Fronter” money for services rendered. Ironically, the income Hunter received from the above governments and oligarchs is what caused this tax liability in the first place!

Our Concerns if the Transaction was intended to be Income to Hunter
  1. Did Mr. Morris send Hunter a form 1099-Misc. to evidence the income? (Can we see it?)
  2. Did Hunter declare the transfer as income and pay the appropriate tax?

Editorial Comment: If Mr. Morris paid Hunter’s tax directly to the I.R.S., almost certainly the transfer would be considered income to Hunter as Hunter had constructive receipt of the money.

Two Final Queries:

  1. Why isn’t the press asking questions? Will they investigate this mess? Nah. Probably not!
  2. If the transfer is considered income, next April, Hunter will owe income tax on the $2 million he received from Mr. Morris. This tax will approximate $740,000. Is there anyone out there who wants to step up to the plate for Hunter next year?

And Two Parting Shots

  1. “Hunter The Fronter” is not the only member of the Biden Crime Family with tax problems. See our post for some humorous information on another family member’s tax return.
  2. Considering all the stress from his high finances and the fact that he is the son of the president that poor Hunter endures, it’s surprising “The Fronter” doesn’t relax by drinking, taking drugs, hanging with hookers, f***ing strippers, and/or tooling around town drunk and coked up in a $142K Fisker sports car! Or does he?

{1} A gift tax return is required even if no gift tax is due.
{2} Latin: and others

Leave a Comment

Your email address will not be published. Required fields are marked *

This site uses Akismet to reduce spam. Learn how your comment data is processed.