Some issues here:
1) How (i.e. from whom or what entity) is the lawyer getting paid, and how much?
2) Is the lawyer reporting all of this funding as compensation?
3) If the funding is not compensation, then is someone reporting the money transferred to him as a taxable gift?
4) Has Hunter reported the $2 million as income? If not, then SOMEONE has to have reported it as a gift (unless this was done this year...in which case the gift MUST be reported on someone’s 2022 tax return).
Of course, this puts aside the issue of bribes/payoffs.
Here’s the scheme: ( I don’t know if this is actually workable)
Hunter gives lawyer $2 million as a ‘retainer’.
Lawyer pays IRS $2 Million taxes for Hunter.
Hunter now owes taxes on $2 Million which his substantially less than $2 Million.
Lawyer now owes taxes on $2 Million which his substantially less than $2 Million.
Hunter pays his tax on $2 Million, saving mucho dinero.
Hunter pays Lawyer’s ‘fee’ of tax on $2 Million....................
The way I understand this transaction is the person paying off Hunter's 2 million tax liability is a gift. Hunter has no tax liability. The person making the gift that exceeds reporting requirements has to report it to the IRS..