Hunter Biden failed to disclose $400K in payments he received from Ukrainian energy company Burisma in 2014 - emails from his subpoenaed laptop reveal

Eric Schwerin, president of Biden's firm Rosemont Seneca, warned him of tax liability

President-elect Joe Biden's son Hunter Biden failed to disclose $400,000 in payments from Ukrainian energy company Burisma on his 2014 tax returns, according to an email from his notorious subpoenaed laptop.   

Eric Schwerin, president of Biden's firm Rosemont Seneca, sent the email on January 16, 2017, noting that Hunter Biden's total income for 2014 was more than $1.2 million, according to NBC News.

It follows confirmation earlier this week that the Justice Department is investigating Hunter Biden's tax matters, including his lucrative dealings with China. 

'In 2014 you joined the Burisma board and we still need to amend your 2014 returns to reflect the unreported Burisma income,' says the email from Schwerin.

Joe Biden has repeatedly denied any involvement in his son's foreign business dealings with China, which were this week revealed to be the target of a federal investigation

The email notes that Biden's 2014 income included the $400,000 from Burisma as well as income from Rosemont Seneca Advisors and a legal firm.

It's unclear from the email whether Biden went on to amend the tax return. His longtime attorney did not immediately respond to a request for comment from DailyMail.com on Saturday.

NBC News said that it obtained the email from Rudy Giuliani's attorney Robert Costello, who had access to the notorious laptop that Hunter Biden reportedly left in a Delaware repair shop.

A federal prosecutor in Delaware subpoenaed the laptop's contents as part of an ongoing probe. 

Hunter Biden's foreign business dealings became a point of contention during the election, after the New York Post ran reports about revelations from a discarded laptop. 

Biden's campaign attacked the articles as Russian disinformation and smears. 

Hunter Biden was appointed to the board of Burisma in 2014 and served until his term expired in 2019. New emails suggest he failed to report income from Burisma on his 2014 taxes

'Not one single solitary thing was out of line,' Joe Biden insisted of his son's dealings in the second presidential debate. 'My son has not made money in terms of this thing about, what are you talking about, China.' 

Now, it has been revealed that the tax investigation into Hunter Biden was launched in 2018, the year before the elder Biden announced his candidacy for president. 

Hunter Biden confirmed the existence of the investigation on Wednesday, saying he learned about it for the first time the previous day.

'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,' he said in a statement.

It isn't clear which entities or business dealings might be tied up in the probe, though a person with knowledge of the matter said at least some of focus was on his past work in China. 

Federal investigators served a round of subpoenas on Tuesday, including one for Hunter Biden, according to another person familiar with the investigation.

Investigators did not reach out until recently because of Justice Department practice against taking overt investigative actions in the run-up to an election, one of the people said. 

Hunter Biden is seen with Joe and Jill Biden as they celebrate election victory on November 7. Hunter's financial dealings are the subject of a federal investigation

President Donald Trump lashed out at Attorney General Bill Barr over revelations that the Justice Department kept investigations into Hunter Biden secret leading up to the election.

'Why didn't Bill Barr reveal the truth to the public, before the Election, about Hunter Biden,' Trump tweeted on Saturday morning from the White House.

'Joe was lying on the debate stage that nothing was wrong, or going on - Press confirmed. Big disadvantage for Republicans at the polls!' he continued.

Another emails from 2017 shows that Hunter Biden requested keys from a property manager for his 'office mates', including his father Joe Biden and an 'emissary' from a Chinese business partner.

Joe Biden has repeatedly denied any involvement in his son's foreign business dealings with China, which were this week revealed to be the target of a federal investigation.

The September 20, 2017 email requests copies of keys from an office building manager in Washington DC for Joe and Jill Biden , along with Joe's brother James Biden and 'emissary' Gongweng Dong.

The email, first reported by the Daily Caller and also obtained by Fox News, describes Dong as the emissary of Ye Jianming, the disgraced former chairman of Chinese energy company CEFC. 

'lease have keys made available for new office mates: Joe Biden, Jill Biden, Jim Biden, Gongwen Dong (Chairman Ye CEFC emissary),' the email reads. 

Hunter referred to 'my partner' Ye Jianming, the disgraced former chairman of Chinese energy company CEFC, in another 2017 email