Although this article is from November, it was being shared widely again in mid-December, 2020, possibly because Hunter Biden recently disclosed that some of his financials are under federal investigation.
The site is part of the "America's Last Line of Defense" network of satire websites run by self-professed liberal troll Christopher Blair from Maine along with a loose confederation of friends and allies. He runs several websites and Facebook pages with visible satire disclaimers everywhere. They mostly publish made-up stories with headlines specifically created to trigger Republicans, conservatives and evangelical Christians into angrily sharing or commenting on the story on Facebook without actually reading the full article, exposing them to mockery and ridicule by fans of the sites and pages.
It's a fake scam article that was designed to make conservatives look bad so they can be mocked and ridiculed:
[https://leadstories.com/hoax-alert/2020/12/fact-check-the-fbi-did-not-admit-to-accidentally-destroying-the-laptop-that-supposedly-belonged-to-hunter-biden.html]
◇