Such a beautiful boy, looks to be somewhere between 8-12 years old. From his overly thick cravat, his Titan haircut (guillotine haircut) and high collar top coat (oversized on him so collar dips lower exposing the striped sky blue and white silk vest, I feel certain he is a young member of the c.1795-99 fashion / political movement known as the Incroyables et Merveileause. Such an interesting time, unique and rather bizarre movement of children of Nobility protesting those whose fate was the guillotine. You'll want to read more. An incredible painting with exceptional detail in that 7/8" face. One of my personal favorites. Full measurements noted on the photos.
Very good to excellent condition throughout, the frame is superb for age, and so is the painting. I can really not point out any flaws. There is not a signature, and nothing to identify this boy. His confident direct gaze, a moment in time.