In his "Opening Monologue" on Friday, Sean Hannity called out President Joe Biden for apparent hypocrisy after the Delaware Democrat demanded American taxpayers "pay their fair share" – as his own son is being federally investigated for potential money laundering and a new report from the Congressional Research Service says he himself may owe the IRS $500,000 in back Medicare taxes.

The host also commented on whether Democrats in Dover will investigate the Bidens as thoroughly as those elsewhere have pursued Donald Trump on that account.

On "Hannity", the host pointed to Biden's continued condemnation of Border Patrol officers, claiming agents on horseback involved in a now-debunked claim they were whipping migrants "will pay" for their purported wrongdoing.

"Joe Biden has harsher rhetoric for the American people than he does for the Communist Party of China," Hannity added, noting Beijing could have "compromising information" on his 51-year-old son R. Hunter Biden.

"Joe Biden now likes to lecture and scold Americans for not peering your fair share in taxes, which is ironic," he said, after Biden publicly admonished American citizens for not paying "fair shares".

"I really mean this – and I come from the corporate state of America," the president said, apparently referencing the fact Delaware and its largest city Wilmington in particular are popular for business incorporation because of their benevolent tax structures and economic policies.

"Pay your fair share? OK Joe, how about you and Hunter… start paying your fair share before lecturing us," Hannity responded.

Keep in mind that Hunter, your son, the guy that used crack who's probably compromised by Russia and China and Kazakhstan and Ukraine, and Libya -- he’s under federal investigation. Why? International tax evasion and money laundering."

In a December statement, Hunter Biden acknowledged that Delaware U.S. Attorney David Weiss advised his lawyers they are "investigating my tax affairs."

Weiss is notably one of few Trump appointees the Biden administration has held over in that capacity. A source told Fox News at the time that Hunter was flagged in a SAR (Suspicious Activity Report) regarding suspicious foreign transactions. 

Hannity noted that President Trump continues to be under legal fire from New York Democratic Attorney General Letitia James for his own business affairs, which he alluded are regularly a subject of media scrutiny.

He wondered aloud whether Delaware Attorney General Kathy Jennings would consider looking into the Biden family as strongly as James is going after the Trumps.

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According to the Congressional Research Service – nonpartisan – Joe, you yourself might owe up to a half million dollars in back taxes," he said. "I wonder if the AG in Delaware is going to go after you like they are doing to Donald Trump in New York for the exact same quote ‘allegation’. "

Hannity added that the "fake news media" should be speculating as heavily about Hunter and Joe Biden's allegations as they had against Trump and Donald Trump Jr. 

"Or does Joe just get the Presidential Protection Program like he had the Candidate Protection Program because he is a liberal Democrat and he’s not Donald Trump?"