Department of Justice (DOJ) prosecutors allege Hunter Biden was paid by a Romanian oligarch to "influence U.S. policy and public opinion," while his father, Joe Biden, was vice president, according to new documents.
The documents were filed by Special Counsel David Weiss in the Central District of California on Wednesday. The filings pertain to Hunter Biden's tax trial in California.
The allegations are the closest prosecutors have come to tying President Biden to his son's overseas business dealings.
Romanian businessman Gabriel Popoviciu is expected to testify against Hunter Biden in the trial, which begins on September 5 in Los Angeles. In the filings, Weiss notes that Hunter Biden had "entered into an oral agreement" in 2015 to help Popoviciu contest bribery charges in Romania.
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At trial, prosecutors say they will "introduce the evidence described above, including that [Hunter Biden] and Business Associate 1 received compensation from a foreign principal who was attempting to influence U.S. policy and public opinion and cause the United States to investigate the Romanian investigation of [Popoviciu] in Romania."
In the documents, Weiss alleges that Hunter Biden and his business associate "were concerned that lobbying work might cause political ramifications for [Hunter Biden's] father [Joe Biden]."
Wednesday's filing is the first to go into greater detail about Hunter Biden's international business affairs.
"Business Associate 1 and [Popoviciu] signed a 'Management Services Agreement' where Business Associate 1’s legal entity would purportedly provide management services to real estate properties in Romania, but that was not actually what [Popoviciu] was paying for," the document states.
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In the document, Weiss acknowledges that Hunter Biden's counsel had asked the court to dismiss allegations about Hunter Biden potentially violating the Foreign Agents Registration Act or FARA.
"The government does not intend to reference allegations that the defendant violated FARA or improperly coordinated with the Obama Administration," Weiss wrote. "However […] the government will introduce evidence that Business Associate 1 structured a business relationship in an effort to avoid having to register as a foreign agent, and that the defendant and his business partners did reach out to government officials, specifically the United States Department of State."
Prosecutors allege Hunter Biden and two business associates split more than $3 million in payments from Popoviciu between November 2015 and 2017.
Hunter Biden is charged with failing to pay $1.4 million in taxes between 2016 and 2019 while also filing false tax returns. He allegedly used the funds to live lavishly, including spending millions of dollars on drugs, escorts, luxury cars and other high-priced items. He has since paid the taxes.
He is charged with three felonies and six misdemeanors in the tax case.
The pretrial hearing for the case is scheduled to take place on Aug. 21 in Los Angeles.
In June, Hunter Biden was convicted by a federal jury in Delaware of lying about his illegal drug use while filling out a form to purchase a gun. He has yet to be sentenced in that case.
Fox News Digital reached out to Hunter Biden's legal team for comment but has not yet heard back.
Fox News Digital's Greg Norman contributed to this report.