Trump’s Tax Returns and the Future of Transparency
Tax Notes Talk
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Is the IRS Not Auditing President Trump's Tax Returns?
The IRS manual requires the IRS to audit a sitting president every year, during which that president is in office. The rules have been in place since 1976 when Jimmy Carter was president and presumably the IRS has been auditing every sitting president ever since. Trump's tax returns for his presidential years were going to be dependent on the results of those prior audits at least to some degree.
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