Why not Joe himself?
Because the IRS is part of the swamp and Joe is a Democrat!
Also they look at it as bring money back to the U.S. that had been funneled out to Ukraine We tax money for foreign aide to Ukraine, Ukraine give large amount to Burisma for capital projects, Burisma give money to Hunter so as to get more foreign aide from Joe, Hunter brings money (bribe) back to U.S. and give at least half to Joe. The circle of life and the IRS does not want to interfere because all of the Democratic leadership is in on it or running their own similar schemes.
Nothing to see here folks! just move along and look at the pretty lights
Not just Democrats are in on the scheme. It seems to be prevalent among many of the movers and shakers in Washington. Notice its not their spouses who have these deals because the spouse of a bigwig in Washington must fill out financial disclosure forms. It is brothers, sisters, parents, children etc.