Federal investigation continues into Hunter Biden even after he paid his tax bill

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A grand jury continues to investigate the international business dealings of President Biden's son, Hunter Biden, even after he paid off a tax liability following a federal investigation into his taxes in late 2020, according to sources who spoke to The New York Times.

HUNTER BIDEN ‘TAX AFFAIRS' UNDER FEDERAL INVESTIGATION; LINKS TO CHINA FUNDS EMERGE, SOURCES SAY

Biden's payment of his tax bill does not end the criminal charges against him, but it could render it more difficult for prosecutors to win their case against him for tax-related allegations.

Hunter Biden’s professional life has intertwined with his father's political career. He has worked as a lobbyist and endeavored to secure deals in Asia and Europe while his father was vice president.

President Joe Biden and his son Hunter celebrate onstage at his election rally, after the news media announced that Biden has won the 2020 U.S. presidential election over former President Donald Trump, in Wilmington, Delaware, on Nov. 7, 2020. REUTERS/Jim Bourg

In December, the U.S. Attorney’s Office in Delaware was investigating Hunter Biden’s "tax affairs," Hunter Biden confirmed at the time, saying he is taking the matter "very seriously" and is "confident" he handled his affairs "legally and appropriately."

Hunter Biden, son of President Joe Biden, during the 59th presidential inauguration in Washington, D.C., on Jan. 20, 2021. (Greg Nash/The Hill//Bloomberg via Getty Images)

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A well-placed government source told Fox News that Hunter Biden is a subject/target of the grand jury investigation. According to the source, a "target" means that there is a "high probability that person committed a crime," while a "subject" is someone you "don't know for sure" has committed a crime.

Hunter Biden, the son of President Joe Biden, attends his father's inauguration on Jan. 20, 2021, at the Capitol in Washington, D.C. (Photo by JONATHAN ERNST / POOL / AFP) (Photo by JONATHAN ERNST/POOL/AFP via Getty Images) (Getty Images)

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"I learned yesterday for the first time that the U.S. Attorney’s Office in Delaware advised my legal counsel, also yesterday, that they are investigating my tax affairs," Hunter Biden said in a Dec. 9 statement. "I take this matter very seriously, but I am confident that a professional and objective review of these matters will demonstrate that I handled my affairs legally and appropriately, including with the benefit of professional tax advisors."

Fox News' Brooke Singman contributed to this report.