I am not.
"The loans were not made in the form of cash to Hunter Biden, but were largely direct payments to third parties. They included payments to the IRS for back taxes owed for the years 2016 through 2019, rent on a house, legal fees for other attorneys, payments to Hunter Biden’s ex-wife, child support and outstanding payments for a Porsche.
Morris testified that the loans were made in part to help Hunter Biden maintain his sobriety, and that past clients with addiction issues historically have had issues with their taxes."
https://www.nbcnews.com/politics/congress/s-kevin-morris-says-paid-hunter-bidens-back-taxes-rcna135277
It doesn't matter who pays the money, the back taxes were paid with interest.