Even if he claims it was a loan repayment, he was required to report the interest income. If he claims it was an "interest free" loan, then he still had to report the "imputed interest" as income
https://www.msn.com/en-us/news/politics/bank-records-show-direct-monthly-payment-from-hunter-biden-s-corporation-to-joe-biden/ar-AA1kZhPs?ocid=hpmsn&cvid=59d23c34cda34e869983ee8787251680&ei=18