Grewal: The IRS Audits Trump

Following up on my previous posts (links below):  Andy Grewal (Iowa; Google Scholar), The IRS Audits Trump, 39 Yale J. on Reg.: Notice & Comment (Dec. 26, 2022):

In a widely anticipated move, the House Ways & Means Committee released a report on how the IRS audited Donald Trump’s tax returns. The W&M report along with the related Joint Committee on Taxation report show that Trump had ongoing audits with the IRS before he assumed office. The IRS continued those audits throughout the Trump presidency. However, the IRS did not immediately commence “mandatory” audits for returns that Trump filed after becoming President. Trump’s 2019 return was not even selected for audit until earlier this year, and his 2020 return remains entirely audit.

The W&M report has led to some heated commentary about whether the IRS failed to do its job. With that backdrop, this post will explain the mandatory audit program for Presidents, discuss some reasons that the IRS might have focused on Trump’s ongoing audits, and suggest some issues to consider in any potential reforms. 

Prior TaxProf Blog coverage:

• Daniel Hemel (NYU), House Democrats Can Release Trump’s Tax Returns. But Should They? (Dec. 7, 2022)
• Wall Street Journal Editorial, Weaponizing Tax Returns (Dec. 20, 2022)
• House Ways & Means Committee Releases Trump's Tax Returns (Dec. 21, 2022)