with you. the justice department is claiming the first son failed to pay federal taxes between 2016 and 2019, instead he spent money he owed to uncle sam on luxury purchases. "new york post" sums up the story with the headline, "wild child." >> john: democrat, including the president, made a big deal about the wealthy paying their fair share in taxes. >> just pay your fair share. it's a matter of decency, it's a matter of dignity. i think you should be able to make a lot of money in america but just pay your fair share. pay your fair share. >> we don't resent anyone their success or achievement but we want everyone to pay their fair share. >> demand the wealthy start paying their fair share of taxes. >> john: education starts in the home. reaction from jacqui heinrich and brett tollman will break down the legal case against hunter biden. >> gillian: jonathan hunt is live in l.a. when do we expect to see hunter biden in court? >> in theory, gillian, it could be any time now, most likely early next week. hunter biden showed up at the federal court building behind me to face those nine tax-related charges, including three felonies. the bottom line here, boarding to david weiss, hunter biden "spent millions of dollars on an extravagant lifestyle rather than paying his tax bills." and where that money was going makes for fascinating reading in the indictment. between 2016 and october 2020, the defendant spent this money on drugs, escorts and girlfriends, luxury hotels and rental properties, exotic cars, clothing, and other items of a personal nature. in short, anything but his taxes. and here is one fascinating payment detail. "$1,500 venmo payment in 2018 in august, payment to an exotic dancer at a strip club." the defendant described the payment in the venmo transaction as for artwork. the exotic dancer had not sold him any artwork. now, hunter biden's attorneys have dismissed the entire indictment saying if hunter's last name was not biden, there would be no case, while hunter himself told the music star moby in an interview released today, we are not sure when it was recorded, this in his view is just about political enemies trying to hurt his father. listen here. >> i recognize that none of this is necessarily about me. they are trying to -- in their most illegitimate way, but rational way, they are trying to destroy a presidency and so it's not about me. >> now it's important to point out, gillian, nowhere in the 56-page indictment is president biden mentioned and there is no accusation whatsoever of any wrongdoing by the president himself. by coincidence, president biden is flying here to l.a. later today. he'll be taking part in a campaign fundraiser in santa monica and staying here in southern california until sunday. no word yet whether he will find the time to meet with his now indicted son who of course lives here in the l.a. area. gillian. >> gillian: jonathan hunt in l.a. for us, thank you. the developments in hunter's case come as president joe biden faces his own political challenges with his son's business endeavors. jacqui heinrich joins us from the north lawn. what's the impact so far for president biden. >> jacqui: none yet, gillian. 56-page indictment does not accuse president biden of any wrongdoing but could strengthen republican arguments in favor of an impeachment inquiry. house is setting to tee up soon here. >> we have now deposed witnesses who have testified under oath that he talked to them on the phone. the evidence is overwhelming and the american people see through this. it's time for the bidens to tell the truth. they cannot lie to the american people anymore. the walls are closing in on the president of the united states. >> jacqui: the president's son is accused of financial crimes that could put him in prison for 17 years. white house calls gop efforts to tie any of this to the president a "baseless stunt that is not rooted in facts or reality but extreme house republicans shameless desire to abuse their power to smear president biden." but the gop is digging, although some are skeptical about what will ultimately hang over president biden. >> indeed there appears to be the biden crime operation going on. it will hang over him but not as much as this border issue is. >> when your son suddenly starts making millions of dollars and clearly not in business and is taking it from foreign countries and you are the vice president of the united states and then you are running for president of the united states, clearly there is either complicit to the activity or he is really just not paying attention. >> republicans have been trying to find concrete evidence that joe biden personally profited from his son's overseas business dealings for years, but so far nothing has turned up, gillian. >> gillian: jacqui heinrich, thank you. john. >> john: gillian, brett tollman, so, jonathan hunt mentioned this, put it up on the screen. this was a statement from abbe lowell about this indictment. he said "based on the facts and the law, if hunter's last name was anything other than biden, the charges in delaware and now california would not have been brought." many people would probably argue if his last name was anything other than biden they would have been in jail a long time ago, brett. >> brett: yeah, i think unfortunately he put a period when he should have had a comma. it should have said would not have been brought so late. they -- look, i have a different take than almost everything that's been reported on this case. one, he's not facing 17 years. these are not going to stack, these are misdemeanors, all going to lump in with one serious felony if convicted of maximum, is not what he's sentenced to. that would be five years, the maximum, on the particular evasion count. he would be facing probably 18 months, john. and at that, at that, remember, the prosecution is going to be able to control the sentence in this case. so, i wouldn't think too much about the length of time he may be facing. hunter biden argues there is bye as, i think absolutely there is bias in favor of him. i have never known such a wide scale investigation of tax evasion that did not also include a counterpart investigation of where the money came from. that is what would happen to you or me or gillian if we were engaging in this conduct. they would then source where the money came from. then you would have a conspiracy charge that would wrap in everybody that helped to bring in ill-gotten gains like this and we would all be charged with conspiracy, then bring into 20, 30 years in federal prison. >> john: wow. >> gillian: so, brett, sounds you are making the case this is more than a mere accounting error as is the prosecution. so, $1.4 million in taxes, he failed to pay over three years, talk to us about the defense here from abbe lowell, you know, saying well, hunter repaid that money already. why exactly does that not matter in the eyes of the law? >> brett: it is a factor for sentencing. it's not a factor that is often considered when bringing charges when it's really egregious. i mean, here it's not just those years, those are the only years that they could bring because the statute of limitation has run. but it begs the question, gillian, why are they not also bringing the failure of hunter biden to register under the fara act. that is -- that is part and parcel to these same charges. so, what i see is -- it's a robust 56-page document that outlines outrageous conduct, financial conduct, personal conduct, and yet at the heart of what he's being charged with it could not be better for him. and remember, this will probably provide for him the justification to not have to sit in front of the committee as they investigate, you know, hunter and his family. >> john: yeah, sorry we cannot do it, we are subject to an ongoing investigation. maybe they didn't bring the fara charge, they did not pull the sourcing for the money. they are just looking at the crimes of tax evasion, failing to pay or whatever. let me bring forward these charges. so we have to put them on two pages so many. failure to pay in 2016, failure to pay 2017, 2017 again, 2018, failure to file, 2018, tax evasion, 2018, filing a false return, felony two counts of that, 2018, failure to pay 2019, which makes you wonder, how did the doj ever think they were going to get away with trying to cut a plea agreement and immunity deal with hunter? >> brett: they got caught hand in the cookie jar and oh, ok, we'll be serious now, we'll try to bring something more serious. >> john: that simple, huh? >> brett: that simple. >> john: just take a moment and explain to folks at home who may look at this and say how did they try to pull the wool over everybody's eyes, why? was this a sweetheart deal? is this what they typically do and then got caught and now have to go back and file, how does that happen? >> brett: all of the conduct they allegedly were going to bring in the first case they brought in d.c., that would -- you and i would be serving nearly a decade in federal prison for any of that. the taxes would be on top of that. now bifurcated it, you are going to see a small sentence as a result. the average citizen would be serving decade plus in federal prison on 1 or 2 of those tax counts. >> gillian: do we know some kind of fara-related charge could not come, is that off the table? >> brett: it could come, it should. >> john: i think we are just beginning to peel back the layer of that ogre, or onion. they are very similar things. all right, brett thank you. remember, ogres have layers, onions have layers. >> gillian: police are stepping up patrols after a man fired shots outside of synagogue hours before the beginning of hanukkah, and also when it was packed with preschoolers. we are learning more about the suspect. details coming up next. >> specifically calling for the genocide of jews, does that constitute bullying or harassment? >> if it is directed and severe or pervasive, it is harassment. >> so the answer is yes. >> it is a context dependent decision. >> john: the president of the university of pennsylvania is facing mounting pressure to resign after her testimony on capitol hill. critics say she failed again to condemn antisemitism on campus, and now donors are pulling back and her job is on the line. charlie hurt standing by to weigh in coming up next. . harry & david is small batch, gourmet, and delicious. so, of course, they run out fast. whether you want to say thank you, i love you, or just happy holidays. send something special, beautiful, and delicious. order your harry & david 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(♪) dear moms and dads, what you have achieved here today is going to help us and our futures. it is why we're coming up on stage to collect your diplomas. mom, love you always. vo: when you graduate, they graduate. visit finishyourdiploma.org to find free and supportive adult education centers near you. the power goes out, and we still have wifi to do our homework. and that's a good thing? great in my book. who are you? no power? no problem. introducing storm-ready wifi. now you can stay reliably connected through power outages with unlimited cellular data and up to 4 hours of battery back-up. plus, now through december 31st, eligible xfinity rewards members can get 25% off a storm ready wifi device. >> gillian: new york state police and national guard are stepping up patrols at synagogue, after a man opened fire outside a temple in albany hours before the commencement of hanukkah. the temple's preschool was in session at the time. c.b. cotton is live in central park with the story. c.b., what's next for the suspect here? >> hi, gillian. the suspect had a brief court appearance this morning, only charged one lawfully possessing a firearm and he'll be held until his trial. after he was arrested yesterday, he waived his miranda rights and according to the court documents, he told police during his interview, this is quoting, told investigators "events in the middle east have impacted him and that he regularly uses marijuana." the 28-year-old was born in iraq and is now a u.s. citizen living in upstate new york. city police and the fbi also investigating the circumstances as a potential hate crime. officers say shortly after the suspect fired two rounds into the air, he was confronted by a bystander. >> the suspect at that point made some statement to this person who was in a vehicle to the effect of he feels that he's being -- he's being victimized. >> at a press conference, governor hochul said the suspect had been standing outside the synagogue acting "very suspicious." hochul says there were at least two dozen children at that preschool located inside the building when the shooting happened, adding that this crime shakes people to their core. >> the safety of jewish new yorkers is non-negotiable. every act, whether it's verbal or physical, any act of antisemitism is unacceptable, and undermine the public safety at our synagogue. the first night of hanukkah is even more deplorable. >> and since the october 7th surprise hamas attack, hochul has directed state police and the national guard to increase surveillance and patrols at jewish houses of worship. gillian. >> gillian: c.b. cotton in new york city, thank you. john. >> john: ivy league schools are feeling the fallout from the explosive antisemitism hearing on capitol hill earlier this week. university of pennsylvania president liz magill, in that photo just to my left, is facing growing pressure to step down after she failed to condemn calls for the genocide of the jewish people on her campus. reports say that a resignation could come as soon as today. let's bring in charlie hurt, "washington times" opinion editor and fox news contributor. charlie, the long knives are out for magill and presidents of harvard and mit. bill ackman tweeted they must all resign in disgrace. if a ceo in one of our companies gave a similar answer, he or she would be toast in the hour and the wharton school of business board said as the stated beliefs and collective failure to act, our board suggests to you and the board of trustees that the university requires new leadership with immediate effect. what do you think? are her days numbered, hours numbered, maybe? >> charlie: it certainly does suggest that, although you know, obviously the wharton school board does not control the larger university in this particular case. but you know, it certainly does seem that it's, you know, the storm is gathering. we watched these hearings on capitol hill all the time and you know, a lot of times these things are for entertainment purposes or purposes of theater. rarely do i remember one of these hearings like this that have been more consequential in terms of actually defining the outlines of debate and putting people on the defensive and leading to actual results and honestly, john, i would not be surprised if we didn't see further action here. you've got many donors, bill ackman among them, who have given hundreds of millions over the years who are shocked and stunned as like a lot of normal americans are at what they are seeing on the university campuses, and so you know, money talks, and we don't really understand how we got into this position except that we know that money talks and it does sort of make you wonder with the amount of money that comes into these universities from other parts of the world, if there has not been some effort to actually sort of lead to this kind of revolution in thinking on college campuses. >> john: we do know qatar has given a lot of money to prestigious universities in the countries, but so have many american, including ross stevens, a headline that says he is going to pull a $100 million donation after liz magill's statements on testimony on antisemitism. you know, on the subject of money talks, you lose your university $100 million because of what you said, you are not gonna be there much longer. >> charlie: yeah, you would think, especially in this day and age, university president, their primary goal is to raise money and if you are not only r you failing to raise money, you are costing the university money to the tune of $100 million, you are probably going to find -- you are going to have some interesting board executive meetings with the executive board. >> john: i would think. let's just remind folks of what happened at that hearing on tuesday that has got people so upset. listen here. >> chants, can be antisemitism depending on the context when calling for the elimination of the jewish people. >> it is a context dependent decision. >> it can be depending on the context. >> john: charlie, such a simple question to answer. is calling for the extermination of an entire people prohibited conduct at your university. oh, pick me, pick me, because the answer is yes. and they couldn't answer the question. >> charlie: right. it's such a simple answer, and then suddenly they become these first amendment, how many angels dance on the head of a pin discussing the finer points. and of course this also comes after years and years of universities pushing this idea that if conservatives come on campus and students don't like it or offended or triggered by what conservatives have to say on campus, the speaker get taken out with the garbage or banned from campus in the first place and so it's, you know, the double standard is shocking and for the double standard to be about the elimination of jews is kind of remarkable. >> john: i mean, this idea that well, you know, depends on the context and if it's speech, that's ok. if it comes to action -- no, the speech is inherently violent and when you take a look at the things that they do prohibit on campus, this would seem to be kind of at the top of the list of things that shouldn't be said. >> charlie: yeah. at the end of the day, why do we send our kids to colleges. we send them to get an education to become better citizens and better people and better -- and with good morals, good moral character and this is not how you develop good moral character in students. and it's also not how you teach them the truth about history and geography. >> john: yeah, i don't know. the art of equivocation is being taught from the top down, seems to be. charlie, great to talk to you. have a great weekend. thank you. i just -- i just -- were they just not thinking, were they coached completely wrong? these are ostensibly smart people, running prestigious colleges. >> gillian: and people as i understand it did receive most of these kinds of universities spend millions on lobbyists every year, they have all kinds of professionals at their disposal before they go to high profile hearings like this one, viewed by millions of americans the world over. it is highly unlikely that anything said during that hearing by any of these presidents was unscripted. >> john: i would love to know who counseled them to equivocate when asking calling for genocide is against the code of conduct at a college. >> gillian: forget about the code of conduct, what about u.s. laws? calls for genocide violate that, too. >> john: it's all part of the same thing. you would think that they would get it. when liz magill said when i was asked that question i was thinking about this. what i wasn't thinking about, and i should have -- no, you were asked about genocide. you should have been thinking about genocide. and she wasn't. i -- >> gi