The federal inquiry into Hunter Biden has yet to result in an indictment, prompting concerns among some legal experts about why it is taking so long to come to a conclusion following this week’s disclosure of a 2018 voicemail from Joe Biden to his scandal-ridden son.

At least two people testified before a federal grand jury in Delaware this February, including a former lover who described Hunter Biden’s lavish spending and was asked about his source of income, according to The Post.

In April, it was revealed that a grand jury witness was asked to identify the “large guy” mentioned in a March 2017 email about President Trump’s eldest son’s planned business agreement with a Chinese energy company. Joe Biden has denied that “the big guy” is him.

Nothing has come out of the proceedings in recent weeks, leaving seasoned attorneys scratching their heads.

“It is very unusual, if witnesses have already testified, for the prosecutor to not immediately submit the matter for a vote,” Brett Tolman a former Utah US Attorney stated.

“The fact that Hunter Biden has not been indicted yet can only be explained by purposeful delay by [the Department of Justice].”

Hunter Biden revealed in December 2020 that federal authorities in Delaware were looking into his tax issues a month after his father won the election.

He denied any culpability at the time, stating, “I am confident that a professional and objective review of these matters will demonstrate that I handled my affairs legally and appropriately.”

The allegations began in 2018, according to reports, and have expanded to include prospective money laundering and lobbying violations by Hunter Biden.

“When Hunter’s attorneys mentioned that he has a ‘tax problem,’ that struck me as very optimistic on their behalf and it also shows negotiations had been going on between his defense attorneys and the prosecution,” said former Justice Department prosecutor Jim Trusty.

He added: “With the sluggishness of any apparent prosecution and the damning nature of the ‘laptop from hell,’ as well as likely testimony from some of Hunter’s colleagues, it makes you wonder if Delaware is the best place for investigating the Bidens.”

The apparent lack of progress in the inquiry may be attributed to a number of Justice Department memos penned by several attorneys general warning about “election-year sensitivities” in investigations and prosecutions.

The Attorney General’s revised guidelines, which were notably disregarded in 2016 by then-FBI Director James Comey when he exposed material on a Hillary Clinton investigation while she was secretary of state — before declining to bring charges against the Democratic presidential candidate.

But Trusty said the memos fail to “explain years of delay in any investigation, much less one as important as determining whether the Biden family engaged in a ‘pay to play’ scheme.”

“This is still a little early to suspend public moves,” he said John Turley. “It is usually discussed in terms of 60 or 90 days [before Election Day]. Moreover, Biden is not on the ballot.”

The Delaware US Attorney’s Office did not respond to requests for comment on Wednesday, and the Department of Justice did not respond to inquiries about it. Hunter Biden’s attorneys likewise failed to reply to emails seeking an explanation.

In April, Attorney General Merrick Garland declined to respond to inquiries on the Hunter Biden investigation while giving testimony before the Senate Appropriations Committee.

However, according to the AG, a special prosecutor was not required because he was “committed to the autonomy of the Justice Department from any White House influence in criminal cases” and because “the president is committed not to interfere, not only with that investigation, but with any other type of investigation.”