California
Whistleblower Seeks To Determine If Hunter Biden Paid California Taxes
Hunter Biden, son of US President Joe Biden, arrives at court for his trail on tax evasion in Los … [+]
Thanks to the presidential pardon from his father, Hunter Biden will no longer have to worry about the federal charges he was facing for failure to pay federal income tax on millions of dollars in earnings. President Joe Biden’s December 1 pardon does not, however, immunize his son from prosecution for failure to pay state income tax. Whether or not Hunter Biden fulfilled his state tax obligations to California is a question now being pursued by a public whistleblower.
Hunter Biden was a resident of California, home to the highest top marginal income tax rate in the country at 13.3%, during the years for which he has pled guilty to federal tax evasion. While media coverage has focused on unmet obligations to the IRS, the prospect of unpaid state tax liabilities is a topic that has never received much attention. In early December, James Lacy, president of the United States Justice Foundation, filed a public complaint (Case Number 12024-14638) with the California State Auditor calling for an investigation of the California Franchise Tax Board in order to determine whether Hunter Biden filed and paid state taxes for the years he has pled guilty to federal tax evasion.
Given the amount of income on which Hunter Biden failed to pay federal taxes, it’s a potentially large sum of money that he also might have neglected to pay to the government of California, a Democrat-run state where taxpayers are on the hook for an estimated trillion dollars-worth of unfunded public pension liabilities and where employers were recently hit with a payroll tax hike triggered by Governor Gavin Newsom’s (D-Calif.) decision to not repay unemployment insurance loans taken out from the federal government during the pandemic.
“Californians who file their tax returns and timely pay their taxes deserve to know whether or not Hunter Biden has received any special treatment from the Franchise Tax Board regarding his tax liability,” said Lacy. “I am hoping my Whistleblower Complaint will draw attention to this issue and bring some transparency to whether our state tax system has acted fairly.”
“If Hunter Biden failed to pay federal taxes, it’s reasonable to suspect he also failed to pay applicable state income taxes for those years,” says Ryan Ellis, an IRS-enrolled agent. Lacy also called on the Governor to act, saying “Newsom should also reveal to California taxpayers whether or not Hunter Biden was secretly ‘pardoned’ from state tax liability and enforcement as well.”
California Combines High Tax Rates With Muscular Collection
Aside from the nation’s highest state income tax rate, California has long been considered the most aggressive state in the nation when it comes to taxing foreign-sourced income. “Unfortunately for the President’s son, not only did he face the highest state income tax rate, he was also dealing with a state whose tax law has the longest and most aggressive arm,” Ellis said. “Comparatively speaking, California is the most litigious state I have seen in terms of chasing people down for money. Only New York rivals them.”
“It doesn’t matter if the income was coming from the former Mayor of Moscow, a Chinese private equity firm, or a Ukrainian gas company, California tax obligations are global and would’ve applied for the years in which Hunter Biden was a Golden State resident,” added Ellis, who runs his own tax preparation business and is president of the Center for a Free Economy.
The Department of Justice noted in a September 5 press release that “Hunter Biden engaged in a four-year scheme in which he chose not to pay at least $1.4 million in self-assessed federal taxes he owed for tax years 2016 through 2019 and to evade the assessment of taxes for tax year 2018 when he filed false returns.” While Hunter Biden won’t face repercussions for skipping out on those federal tax obligations thanks to the pardon from his father, that doesn’t shield him from state level prosecution for failure to pay taxes to California.
Why would a person pay state taxes on income for which it’s known they did not pay federal taxes owed? That question and the desire to answer it is behind the complaint recently filed with the State Auditor. Fortunately for Hunter Biden, California tax authorities and the California press corps have thus far demonstrated little interest in answering that question.
Hunter Biden also doesn’t have to worry about the most recent state wealth tax proposal introduced Sacramento. That’s because Governor Newsom confirmed earlier this year that he opposes the latest wealth tax bill introduced by California legislators. That should be welcomed news for Hunter Biden, who purchased a $142,000 sports car with funds provided by a Kazakh businessman, and who received a 3.16 carat diamond from a Chinese businessman, both of which would be prime targets of the sort of wealth tax sought by some California lawmakers.
In his 2023 State of the Union Address, President Biden promoted his effort to make “the wealthiest and the biggest corporations begin to pay their fair share. That message was echoed throughout 2024 by Vice President Kamala Harris (D), Senator Chuck Schumer (D-N.Y.), and other prominent Democrats. Any politician who wants to continue calling for stricter gun control and higher tax burdens on the rich, however, will have a hard time doing so in the future if they declined to comment when the President’s son was let off the hook for failing to pay taxes on millions in income and violating of gun laws.
California
Drunk California mom convicted of murder after toddler drowned while she chatted with men on dating apps
A California mother has been found guilty of murdering her 2-year-old daughter after the child drowned in the family’s swimming pool while the mom was intoxicated and chatting with men she met on dating apps.
Kelle Anne Brassart, 45, was convicted Tuesday of second-degree murder and felony child endangerment in the drowning death of her daughter, Daniellé Pires, at her home in Turlock, according to a statement from the Stanislaus County District Attorney’s Office.
Brassart called 911 around 3:30 p.m. Sept. 12 to report that her daughter was floating in the pool and unresponsive, prosecutors said.
First responders pulled the toddler from the pool and attempted life-saving measures, but she could not be revived.
Surveillance footage later showed the 2-year-old had been left unattended outside for an extended period before falling into the pool, prompting authorities to immediately launch an investigation.
Investigators found that after calling for help, Brassart “remained in the home and never attempted to rescue Daniellé,” District Attorney Jeff Laugero said.
Prosecutors said Brassart spent about 45 minutes on her phone talking to men she met on dating apps while her daughter was left unattended.
Brassart told investigators she was unable to reach her daughter because of a leg injury and claimed she required the use of a wheelchair, Laugero said.
However, evidence presented at trial showed she was able to walk and stand without assistance, including footage showing her driving and attending nail appointments before the drowning.
“Brassart possessed a walking boot and crutches in the home,” Laugero said.
“Video evidence was introduced at trial showing her walking and standing without the use of a wheelchair prior to the drowning.”
Prosecutors also said officers observed signs of impairment at the scene, and empty liquor bottles were found inside the residence.
A subsequent blood alcohol test showed Brassart’s level measured 0.246% at the time of the incident — more than three times California’s legal driving limit.
The child’s father, Daniel Pires, who was at work that day, had allegedly asked Brassart not to consume alcohol while caring for the child, the Turlock Journal reported.
Court records also show she had been ordered to attend Alcoholics Anonymous meetings.
“This is a case where the defendant knew, and she didn’t care,” prosecuting Deputy District Attorney Sara Sousa told the court during the trial. “She didn’t care that her daughter was at risk; she didn’t care that she wasn’t watching her, because all she wanted to do was be selfish and get drunk.”
Prosecutors also revealed Brassart was on probation for child abuse at the time of the drowning, and that another child under her care had previously been hospitalized for nearly a week after ingesting medication, according to SFGate.
Following the conviction, Sousa slammed Brassart further for failing “in her duty to care for her child.”
“She not only failed in her duty to care for her child, but she did it in a way that was so reckless and indifferent to human life that her conduct amounted to second-degree murder,” Sousa said.
Brassart is scheduled to be sentenced Feb. 5 and faces 15 years to life in prison.
California
Why California is keeping this unusual solar plant running when both Trump and Biden wanted it closed
The electricity it makes is expensive, its technology has been superseded, and it’s incinerating thousands of birds mid-flight each year. The Trump administration wants to see this unusual power plant closed, and in a rare instance of alignment, the Biden administration did, too.
But the state of California is insisting the Ivanpah power plant in the Mojave Desert stay open for at least 13 more years. It’s an indication of just how much electricity artificial intelligence and data centers are demanding.
Ivanpah’s owners, which include NRG Energy, Google and BrightSource, had agreed with their main customer, Pacific Gas & Electric, to end their contract and largely close Ivanpah. But last month, the California Public Utilities Commission unanimously rejected that agreement, citing concerns about reliability of the grid to deliver electricity. The decision will effectively force two of Ivanpah’s three units to remain running rather than shutting down this year.
PG&E and the federal government had argued that closing would save ratepayers and taxpayers money compared with paying for Ivanpah’s electricity until 2039, when the contract expires. But some experts and stakeholders agreed with the state’s call, noting that the troubled power plant is still providing electricity at a moment when the state has little to spare.
“We’re seeing massive electricity demand, especially from the great need for data centers, and we’re seeing grid reliability issues, so all in all, I think this was a wise move,” said Dan Reicher, a senior scholar at Stanford. “Having said that, I think reasonable people can differ on this one — it’s a closer call.”
Ivanpah was the largest plant of its kind in the world when it opened to great fanfare in 2014. The 386-megawatt facility uses a vast array of about 170,000 mirrors to concentrate sunlight onto towers, creating heat that spins turbines to generate electricity. This is known as solar thermal, because it uses the heat of the sun.
But the plant has been plagued by problems nearly from the start. The mirror-and-tower technology that once seemed so promising was outpaced by flat photovoltaic solar panels, which soon proved cheaper and more efficient and became the industry standard.
Ivanpah has no on-site battery storage, which means it mainly makes power while the sun is shining, and it relies on natural gas to fire up its boilers each morning.
The plant also developed a reputation as a wildlife killer, with a 2016 report from The Times finding about 6,000 birds die each year after colliding with Ivanpah’s 40-story towers — or from instant incineration when they fly into its concentrated beams of sunlight.
Mirrors await the sun on opening day at the Ivanpah Solar Electric Generating System in the Ivanpah Valley near the California/Nevada border February 13, 2014.
(Mark Boster / Los Angeles Times)
Despite these issues, the CPUC determined the facility must stay online to help the state meet “tight electricity conditions” expected in the coming years, including surging demand from data centers and artificial intelligence, building and transportation electrification, and hydrogen production. Ivanpah qualifies as clean energy and California has committed to 100% clean energy by 2045.
The state’s most recent Integrated Resources Plan, which looks ahead at how it will meet energy needs, “would dictate that Ivanpah should remain online in light of the current uncertainty regarding reliability,” the CPUC wrote in its December resolution.
The five-member decision came despite PG&E’s assertion ratepayers will save money if it closes, a conclusion generally supported by an independent review.
It also came despite support for Ivanpah’s closure from both the Biden and Trump administrations, which rarely converge on the issue of energy. Construction of the $2.2-billion plant was backed by a $1.6-billion federal loan guarantee that has not yet been fully repaid.
How much remains on that loan has not been made public, but an internal audit reviewed by The Times indicates it may be as much as $780 million.
In the final weeks of his term, Biden’s Department of Energy helped negotiate terminating the contract between PG&E and Ivanpah’s owners. Trump’s Department of Energy — which has been adversarial toward renewables such as wind and solar — urged California to accept that deal.
“Continued operation of the Ivanpah Projects is not in the interest of California or its customers, nor is it in the interest of the United States and its taxpayers,” Gregory Beard, a senior advisor with the Energy Department’s Office of Energy Dominance Financing, wrote in a Nov. 24 letter to the CPUC.
Yet the California agency pointed to Trump’s policies among its reasons for keeping Ivanpah open. Trump’s tariffs on steel and aluminum will increase prices for new energy technologies and could delay the expansion of the nation’s energy grid, the agency said. Trump also ended tax credits for solar, wind and other renewable energy projects in a move that could reduce up to 300 gigawatts of nationwide build-out by 2035, the CPUC said.
In August, Trump’s Interior Department effectively halted wind and solar development on federal land in favor of nuclear, gas and coal. That decision could affect Ivanpah, which sits on nearly 3,500 acres managed by the Bureau of Land Management near the California-Nevada border.
These “shifting federal priorities” are creating uncertainty in the market, the CPUC noted in its resolution. California ratepayers have already paid in excess of $333 million for grid updates to support the Ivanpah project, and terminating its contracts “risks stranding sunk infrastructure costs,” it said.
The Ivanpah Solar Electric Generating System concentrated solar thermal plant in the Mojave Desert in 2023.
(Brian van der Brug/Los Angeles Times)
Stanford expert Reicher, who also served at the Energy Department under the Clinton administration and as director of climate change and energy initiatives at Google, said from an energy perspective, the decision is sound.
“I lean toward keeping it online, running it well and making improvements, particularly as we face an electricity shortage the likes of which we haven’t seen in decades,” he said.
Reicher noted that while concentrated solar has fallen out of favor in the U.S., it was seen as an attractive investment at the time. Some places are still building concentrated solar facilities, among them China, Mexico and Dubai, and it can have some advantages over photovoltaics, he said. For example, many new concentrated solar facilities have a higher capacity factor, meaning they can generate electricity more hours of the year.
Stakeholders such as Pat Hogan, president of CMB Ivanpah Asset Holdings and an early investor in the plant, also applauded the CPUC decision. While Ivanpah has never operated at its target of 940,000 megawatt-hours of clean energy per year, it is still providing electricity, he said. The plant produced about 726,000 MWh in 2024, the most recent year for which there are data, according to the California Energy Commission.
“It doesn’t operate at the optimum performance that was originally modeled, but it still generates electricity for 120,000 homes in California,” Hogan said.
Hogan said terminating the power purchase agreements would leave investors and taxpayers in the dust, benefiting the utility company and the plant owners. The plan would have converted a “partially performing federal loan into a near-total loss event,” he wrote in a formal complaint filed with the Energy Department’s Office of the Inspector General.
Others said solar photovoltaic and battery storage are the best, most cost-effective way to secure California’s energy future. The state has invested heavily in both, but Gov. Gavin Newsom’s administration and the CPUC should work to ensure more are brought online quickly, said Sean Gallagher, senior vice president of policy at the Solar Energy Industries Assn., a national trade group.
At the same time, bureaucrats in Washington, D.C., should work to stop the federal solar slowdown, which has placed an estimated 39% of California’s planned new capacity for the next five years in “permitting limbo,” Gallagher said.
“The CPUC’s decision highlights the precarious energy position California is in, with electricity prices and electricity demand rising at historically fast rates,” he said.
But Beard, of the Energy Department, criticized the agency decision as a “continuance of California’s bad policies that drive up energy bills.”
“California’s decision to keep this uneconomic and costly resource open is bad for taxpayers and worse for ratepayers,” Beard said in a statement to The Times.
He declined to say whether the federal government plans to appeal the decision, but said his office “has been working closely with the parties involved to ensure maximum repayment of U.S. taxpayer dollars while driving affordability through customer savings.”
For its part, PG&E said the company is now evaluating next steps.
Thousands of software-controlled heliostats concentrate the sunlight on a boiler mounted on a series of three towers at the Ivanpah power plant in 2014.
(Mark Boster / Los Angeles Times)
“Ending these agreements would have saved customers money compared to the cost of keeping them for the remainder of their terms,” spokesperson Jennifer Robison said in an email.
NRG spokesperson Erik Linden said Ivanpah’s ownership has continued to invest in the facility and “remains steadfast in its commitment to providing reliable renewable energy to the state of California.” The existing power purchase agreements remain in effect and the plant will operate under their terms for the duration of the agreements, he said.
It’s not the first time California has delayed the retirement of a power facility over concerns about system reliability. Last month, the California Coastal Commission struck a landmark deal with PG&E that will extend the life of the Diablo Canyon nuclear power plant in San Luis Obispo until at least 2030. It was originally slated to close last year.
California
500-pound bear evicted after living under California home for months
Watch massive bear evicted after from under home
A bear settled in underneath a California home, and BEAR League, a wildlife team, assisted in the animal’s removal.
A 500-plus-pound bear living underneath a residence in Southern California has departed the space it called home for months, according to the nonprofit that helped evict the large mammal.
BEAR League announced in a Facebook post on Jan. 8 that it helped remove the bear from Kenneth Johnson’s home after he reached out to the nonprofit. Johnson previously told the Los Angeles Times and KTLA that he found signs of something living under his home as early as April 2025, but he didn’t know what it was for sure until November, when a security camera caught the bear sneaking into a crawl space.
At an estimated weight of 500-plus pounds, the bear “barely fit into the crawlspace and caused extensive damage to the home’s heating ducts,” according to BEAR League. Concerned over a possibly damaged gas line, Johnson shut off his gas service just before Christmas, the nonprofit said.
BEAR League said it stepped in to evict the bear after earlier removal attempts by state wildlife officials were unsuccessful. Two first responders with the nonprofit traveled to Johnson’s home, where one of them crawled beneath the residence — “fully aware the bear was still there” — to get behind the animal and “encourage him to exit through the crawlspace opening,” according to Lake Tahoe-based the nonprofit.
The nonprofit also said it loaned Johnson electric unwelcome mats, which shock bears when they step on them, to give him time to make repairs and secure the crawlspace to prevent future visits.
“If you live in bear country, securing your crawlspace is essential. This time of year, BEAR League evicts multiple bears from under homes every day,” BEAR League said.
Kenneth Johnson creates GoFundMe to help with repairs
At the bottom of BEAR League’s social media post, the nonprofit linked to Johnson’s GoFundMe page, which he created to help cover repair costs.
According to Johnson’s fundraiser page, the 500-plus-pound bear dwelled underneath his home in Altadena for over a month, causing “tens of thousands of dollars in damage.”
“I’m in a situation I never imagined,” Johnson wrote on the fundraising page.
Johnson further explained his current employment situation, saying that right after surviving the Eaton fire in early January 2025, he lost his job, and shortly after that, the “bear began tearing into the structure of (his) home.”
“I have video footage of it twisting gas pipes, which created an extremely dangerous situation and forced me to shut off my utilities just to stay safe,” he continued.
The funds would also go toward making Johnson’s home “safe and livable again,” which includes paying for professional traps. As of Jan. 10, the GoFundMe has raised over $8,000; however, its goal is $13,000.
Jonathan Limehouse covers breaking and trending news for USA TODAY. Reach him at JLimehouse@gannett.com.
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