The IRS placed a tax lien on Hunter Biden, and his ex-wife Kathleen Biden, for a whopping $112,805 in unpaid taxes, according to a report from the Daily Caller. Washington D.C. also placed a tax lien against Hunter Biden and his ex-wife for $48,929 in unpaid income taxes.

Both of the tax liens were filed to collect taxes dating back to 2015. Shortly before 2015, Hunter Biden was appointed to the board of Burisma, a Ukrainian gas company, for which is was paid more than $700,000.

In 2013, Biden began working for the board of BHR Partners, a Chinese private equity firm. According to the New York Times, in October 2017, Hunter Biden bought 10 percent of BHR Partners stock, investing approximately $420,000. According to George Mesires, Hunter Biden’s lawyer, Hunter Biden has not been compensated for his position or received returns on his investment.

“He has not been compensated for being on the board of directors, nor has he received any return on his investment to date,” Mesires said.

Hunter Biden’s 2017 investment seems like a poor decision in lieu of how much debt he is in. During their divorce in 2016, Kathleen Biden said their family faced a disturbing amount of debts, including, “maxed-out credit card debt, double mortgages on both real properties they own, and tax debt of at least $313,970.”

Kathleen Biden also complained that Hunter Biden was spending excess money on his own interests, leaving his family with no means to pay back their debt or bills.

So while Hunter Biden knew he was in tax debt in 2016, he invested more than his debt in an overseas company. Hunter Biden also announced that he would resign from the board of BHR Partners by the end of October, however, according to the Daily Caller, as of December 29, Hunter Biden is still a listed board member.

While Democrats pass laws and jump through hoops to access President Donald Trump’s tax records, they are unable to hold former Vice President Joe Biden’s son accountable. Hunter Biden is evading U.S. taxation by investing in foreign companies, leaving his family to deal with the consequences of his poor decisions.