The fact that Biden is being investigated in the District of Delaware means the case involves more than just tax issues. Tax Division attorneys, and the IRS Criminal Division Special Agents who investigate the cases, have very limited authority to bring non-tax charges. Cases that involve both potential tax crimes and other financial crimes are usually handled jointly — a combined effort of a Tax Division attorney and an Assistant United States Attorney in the district where there is venue for the charges. The fact that Biden announced that his attorney was contacted by the US Attorney for the District of Delaware confirms that this is a joint-investigation and that the investigation is based in Delaware.

That means that both the alleged tax charges and any other criminal charges are both properly venued in Delaware. //

The combination of this investigation and health considerations will lead to the resignation of Joe Biden from office. Health reasons will be the public explanation, but there is no way for Joe Biden to escape the web of criminal entanglements that Hunter Biden was involved in with the Chinese and others based on the information that became public prior to the election. I’m confident there is much more evidence than what has been seen.