First lady Melania Trump demanded that Hunter Biden retract comments linking her to sex trafficker Jeffrey Epstein and threatened to sue if he does not.
Biden faces a maximum sentence of 17 years in prison and a fine of as much as $1.35 million.
Hunter Biden, 54, pleaded not guilty and says he belatedly paid all of his tax debts after regaining his sobriety in 2019, amid a lifelong struggle with alcoholism and drug abuse.
U.S. District Judge Mark Scarsi, in denying the motion, cited Hunter Biden's previous ill-fated efforts to dismiss the case.
Hunter Biden attempted to enlist support from the U.S. Ambassador to Italy in 2016 to arrange a business meeting on behalf of Burisma for a prospective energy deal, according to his attorney.
If true, the allegation would mark the closest prosecutors have come to tying President Joe Biden to his son's overseas business endeavors.
