Hunter Biden's ex-lovers could come back to haunt him as federal grand jury investigates his tax affairs

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Hunter Biden's women issues could come back to haunt him, as reports have indicated that at least two of his ex-lovers have testified before the federal grand jury investigating President Biden's son.

Hunter first revealed in December 2020 that his "tax affairs" were under federal investigation. David Weiss, the U.S. attorney for the District of Delaware, is overseeing the investigation.

The Senate Homeland Security Committee and Senate Finance Committee conducted an investigation in 2020 into Hunter's foreign business dealings during his father's tenure as vice president and discovered that there were at least four large transactions that banks flagged as "potential criminal activity" to the Treasury Department’s Financial Crimes Enforcement Network.

One of the suspicious transactions was a $100,000 payment from a subsidiary of CEFC China Energy -- which was at the time owned by Chinese billionaire Ye Jianming -- to Hunter's law firm, Owasco, in 2017. To date, Hunter hasn't been criminally charged.

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Ex-girlfriend testifies

Hunter's ex-girlfriend, lingerie entrepreneur Zoe Kestan, testified before the grand jury in Delaware for five hours on Tuesday, the New York Post reported. Kestan reportedly told the grand jury about Hunter's lavish spending habits at luxury hotels in New York and California.

Lunden Roberts, the mother of Biden's child, also appears to have testified before the grand jury for hours on Tuesday. Roberts was spotted by The Daily Mail leaving the Wilmington, Delaware, courthouse. She declined to speak with the Mail as she left.

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President Joe Biden hugs his wife Jill Biden and children Hunter and Ashely Biden after he is sworn in as the 46th President of the United States, Jan. 20, 2021, at the U.S. Capitol in Washington. (Associated Press)

Hunter had apparently impregnated Roberts shortly before meeting Kestan and reportedly never mentioned the child out of wedlock to her — even with the child being born days after her birthday in 2018.

Kestan and Hunter were looking at pricey houses in the Los Angeles area to lease together in 2018, according to emails reviewed by Fox News Digital.

Between April 2018 and December 2018, Hunter and Kestan received several emails from a Los Angeles-based real estate agent named Patrick Brown, who was assisting them with the search for a house to lease. The houses included a few properties in the pricey Malibu area.

On April 30, Brown addressed Hunter and Kestan in a message that thanked Kestan for "taking a little time to chat with [him] about the lease search" and said he "looked through the inventory of what's out there with an eye for mid-century, pool, furnished, and about the size [Hunter and Zoe] were looking at," but said there weren't many options.

One listing he mentioned near the Hollywood Bowl concert venue was $7,000 per month. Other listings he sent in the following months ranged from $9,000 to $13,500 per month. Brown did not respond to a Fox News Digital request for comment on whether Hunter and Kestan leased any of the properties he recommended.

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Kestan, who is now 28, spent nearly five hours secretly testifying before a grand jury last Tuesday in Wilmington as part of Hunter's tax probe, where she revealed that Hunter would instruct her to withdraw "thousands of dollars at a time" from ATMs and would give her lots of cash to spend on meals and clothing, according to the Post.

A source told the Post that one of the questions that was asked revolved around whether Kestan knew where Hunter's money was coming from, but she reportedly didn't know.

Luxury hotels

Biden and Kestan stayed at several luxury hotels in New York City and California, including the Mercer, the Four Seasons, SIXTY SoHo and Soho Grand hotels. The pair also shacked up at the NoMad hotel, Hollywood Roosevelt, Jeremy West Hollywood, and the Chateau Marmont hotel in Los Angeles — staying for a month at the L.A. chateau, the Post reported.

Biden wrote in his memoir "Beautiful Things" that he was "blacklisted" from Chateau Marmont due to complaints of his drug use over five months at the hotel in 2018, revealing the pricey hotspot is where he "learned how to cook crack."

In addition to the emails from the Los Angeles real estate agent to the former couple, some of the emails reviewed by Fox News Digital show email notifications from banks indicating that Hunter sent Kestan money. Over the course of a two-day period in November 2018, Hunter sent Kestan three payments totaling $2,750.

Another email from February 2018 showed a $300 payment request to Biden from Kestan for an "Uber" in addition to a personal email between the pair from July of that year. This email mentioned the retrieval of "stuff" where Kestan said there was "a lot between us that has been left unsaid."

"I have so much to learn from this experience, Hunter, and I can’t lose what we have as friends over spouts of jealousy and our (individual) inabilities to be in a relationship of sorts at this current moment in time," Kestan wrote.

"I have so much respect for you, and I want you to know how much my heart cares about you - not as someone or something to be used," she continued. "I need to clear the air."

Other email exchanges from later in July 2018 showed friction between the couple as Kestan asked Hunter to contact her and said, "U never called when u said u could. I’ve sent countless emails and texts."

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"Zoe I swear to god ive gotten no response from you texted 20 times that aurally needed my medication before i left for my friends funeral… wtf," Hunter replied.

Other emails showed that Kestan had difficulty getting in touch with Hunter.

Hunter's attorney and Kestan did not respond to Fox News Digital's request for comment.

Houston Keene Fox News