The Daily Caller News Foundation reported the Internal Revenue Service placed a lien on Hunter Biden for unpaid taxes for 2015, when Hunter worked for Ukraine’s natural gas company Burisma and for BHR Partners, the Chinese private equity firm.

The IRS is seeking $112,000 in upaid taxes from Hunter. The lien notice, filed in Washington, D.C. and issued against Hunter and his ex-wife Kathleen, states, “We have made a demand for payment of this liability, but it remains unpaid. Therefore, there is a lien in favor of the United States on all property and rights to property belonging to this taxpayer for the amount of these taxes.”

Another tax lien was placed against Hunter and Kathleen for $48,929 by Washington, D.C., in 2015, but records show it was released in August 2017.

In 2016, Kathleen filed for divorce and in court documents she stated they had “maxed-out credit card debt, double mortgages on both real properties they own, and tax debt of at least $313,970.” Kathleen complained Hunter was excessively spending money on his own interests, leaving her without means to pay their bills or debt. Their divorce was finalized in 2017.

On November 27, Hunter swore in the paternity case of his 16-month-old child with former adult entertainer Lunden Roberts that he is currently unemployed and has not had a monthly income since May.

In court documents, Roberts claimed Hunter is avoiding his “legal duty to support his child by failing to provide basic information about his income, finance, and lifestyle.”

Hunter’s current wife 32-year-old Melissa Cohen, from South Africa, is expecting a child. The New York Post reported Hunter and Melissa are living in $2.5 million home in Hollywood Hills, California, with neighbors such as celebrities Ben Affleck and Halle Berry.

Hunter and Melissa were spotted walking around The Grove a few days after Christmas. The couple drove off in a silver late model Porsche Panamera, a car which has a minimum price tag of $92,000 brand new.