Hunter Biden, the son of US President Joe Biden, intends to plead guilty to federal tax-related charges, NBC News is reporting his lawyer as saying.

Hunter Biden had previously pleaded not guilty in the criminal case, which accuses him of failing to pay US$1.4 million ($2.2m) in taxes while spending lavishly on drugs, sex workers and luxury items. His trial in Los Angeles federal court was due to start today.

His lawyers and the Justice Department did not immediately respond to a request for comment.

The younger Biden was charged in December as part of a wide-ranging probe of his finances and business dealings, becoming the first child of a sitting president to face criminal charges.

He was convicted in June in a separate case in Delaware for illegally buying a gun while using drugs, which he is appealing.