8.Smirnov is accused of tax evasion and making false statements that U.S. President Joe Biden and his son Hunter each received $5 million from Ukrainian energy company Burisma.Smirnov was also obliged to pay about $675,000 in reimbursement to the Internal Revenue Service (IRS) to compensate for tax evasion, according to CNN.During the 2020 investigation, Smirnov alleged that members of Burisma's management team told him in 2015 and 2016 that they hired Biden's son to defend the company against legal issues in the U.S. and gave them a $10 million bribe.Biden was then the U.S. vice president under President Barack Obama. Hunter Biden served on Burisma's board of directors from 2014-2019. The FBI examined the case and, after a few months, recommended closing it, but the Republicans in Congress initiated a parliamentary investigation in 2023 in the hope of impeaching Biden.Special prosecutor David Weiss, who led the investigation, said Smirnov had slandered Biden, citing personal animosity.Born in the Soviet Union, Smirnov emigrated to Israel with his family as a child and later moved to the U.S.