First son Hunter Biden will enter a plea of not guilty to charges of lying about being addicted to crack cocaine when he bought a gun in 2018, his lawyer revealed in a court filing Tuesday.

The 53-year-old’s attorney, Abbe Lowell, made the disclosure in a letter requesting US Magistrate Judge Christopher Burke waive the requirement that Hunter appear in person for his arraignment.

“No matter whether in person or virtual, he will waive reading of the indictment, which is merely a few pages and could easily be read at a video conference,” Lowell wrote. “Mr. Biden also will enter a plea of not guilty, and there is no reason why he cannot utter those two words by video conference.”

Lowell said the first son would pose a “logistical burden” to officials coordinating an in-person appearance at federal court in Wilmington, Del., along with various financial costs borne by the US Secret Service and the US Marshals Service.

“Without getting into specifics, numerous agents and vehicles are required for what would have to be a two-day event,” Lowell wrote. “This includes agents and vehicles in California and in Delaware, as well as agents who must travel with him on the plane.”

Video conference hearings also “became commonplace” during the COVID-19 pandemic and remain an “efficient” alternative, he added, expressing he found it “puzzling” that federal prosecutors opposed it.

On Sept. 14, federal prosecutors indicted the first son on three counts for making a false statement about his drug use on a purchase form for a Colt Cobra revolver in October 2018.

Hunter Biden had admitted in his 2021 memoir “Beautiful Things” to having abused narcotics during that time period. The federal charges carry a maximum sentence of 25 years in prison.

He could also face additional charges in Washington, DC, and Los Angeles after IRS whistleblowers alleged the Justice Department blocked them from fully investigating potential evidence of tax fraud and illegal foreign lobbying.

In one explosive disclosure, IRS supervisory agent Gary Shapley and IRS special case agent Joseph Ziegler revealed that Hunter threatened a Chinese business associate in a July 30, 2017 WhatsApp message that he was “sitting” next to his father and would “forever hold a grudge” if a deal involving a $5.1 million payout to Biden associates wasn’t realized.

The IRS investigators also said prosecutors in the office of Delaware US Attorney David Weiss prevented them from pursuing lines of inquiry that may have implicated President Biden — and tipped off Hunter about a planned search of his storage unit and a personal interview.

Shapley further alleged that Weiss told him and other IRS and FBI officials during an October 2022 meeting that he had been denied special counsel authority or the ability to charge the first son outside of Delaware.

Several of those officials have since testified to Congress that they did not recall Weiss making those claims.

Weiss, a Trump appointee who was recommended to be Delaware’s top prosecutor by the state’s Democratic senators, only announced the initial charges against the first son after the IRS whistleblowers went public with their allegations of a cover up.

Attorney General Merrick Garland, who under sworn testimony to Congress said Weiss had the authority to charge Hunter Biden, elevated the Delaware US attorney to special counsel status on Aug. 11 to continue the probe.

House Republicans have since launched an impeachment inquiry over Biden’s alleged involvement in his son’s business dealings, claiming they have no confidence in Weiss’ ability to carry out a thorough investigation.

Hunter’s last appearance in court ended with a decision by his legal team to walk away from a plea deal that would have slapped him with two years of probation for failing to pay taxes on more than $2 million of foreign income from entities in China and Ukraine, among others.

His gun offense would also have been expunged had he completed that probation.

During the July 26 hearing, Delaware US District Judge Maryellen Noreika pressed federal prosecutors to say whether a provision in a diversion agreement for Hunter’s gun charge granted immunity from past crimes.

The first son may have broken other federal laws not included in Weiss’ June 20 indictment as part of his business ventures overseas, including potential violations of the Foreign Agents Registration Act.

According to the Tuesday filings by his lawyer, Hunter was processed and had his fingerprints and photograph taken at the Wilmington courthouse after his plea deal blew up.

In a previous order signed by Noreika, Hunter also agreed to conditions of release, including appearing for all court dates, remaining sober, submitting to drug testing, seeking employment and informing the court of all his travel plans.

Lowell said in the most recent filing that Hunter had “scrupulously complied with his conditions since returning home to California.”