It’s going to get more interesting, FAST.


Many people do not know that the individual income tax returns for the president and the vice president of the United States are subject to mandatory examinations and cannot be overlooked nor surveyed by the Internal Revenue Service.

The Internal Revenue Service manual is not law but it is strict guidelines.

While this is not law, but a manual section of the Internal Revenue Service, it requires IRS to audit BOTH tax returns.

Mr.Sullivan has appeared on ABC Washington, The Briefing Room, comments about The Releasing and Audit of Donald Trumps Tax Returns.

Here is my interview on ABC, thew Briefing Room.

 In IRS terms, the word survey simply means that the person in charge of the audit of the tax return can use their own discretion and overlook the audit for whatever reason. Generally, they do that because it is not in the best interest of the United States government. (04-23-2014)
Processing Returns and Accounts of the President and Vice President  in accordance with the IRM.

The individual income tax returns for the President and Vice President are subject to mandatory examinations and cannot be surveyed. See IRM, Mandatory Examination.

I see no reason in the world this time to believe that this tax return is not being audited right now. My other guess is that trumps tax returns have been audited for years and he can expect IRS to be digging  through his tax returns  at least once every five years.

Generally people with this type of wealth have a 20% of getting audited. This audit is nothing new  for the Trumps and my guess he has the top tax attorneys, CPAs, prepare review and sign off on his tax return. As tax preparers they to can be are liable.

Also, Donald Trump is not legally bound to disclose anything about his tax return.

You should also know that certain senators do not disclose their tax returns as well. They too are protected as private citizens of the United States under privacy laws.

On his financial disclosure forms in running for president he filed 92 pages revealing his assets.

To be sure this is a political battleground and the Democrats are not so much interested in his tax return his connections to different companies, associates, foundations that can be appear to be a conflict of interest and possibly criminal to impeach the president.


The Auditing the president’s Donal Trumps tax returns.

This  obviously is an enormous task because his tax return was filed in boxes and probably could contain anywhere between 500 to 1000 pages. These are only guesses. only the best of the best of the IRS will be working on this tax audit. There will be very specific rules governing how this audit takes place,  where it is kept and who sees the results.

This tax return will be conducted by a global management group within the Internal Revenue Service. This will be a team of agents brought in specifically to evaluate and audit this tax return. Many times the Internal Revenue Service on these cases will hire outside Law and CPA firms to help them with certain areas of the tax returns.


The specific protocol of the IRS Audit

Copies of the returns to be examined will be transmitted by the Office of the Deputy Commissioner for Services and Enforcement to the SB/SE, Director, Examination.

The area responsible for the examination will be determined by the SB/SE, Director, Examination or his or her designee.

After a determination is made as to the area having jurisdiction, copies of the returns will be transmitted to the area planning and special programs (PSP) territory manager for control and assignment to the appropriate field group.

The transmittal memorandum will contain the following instructions:

Regardless of discriminant index function (DIF) score, the returns will be examined.IRS personnel, including specialists, will be assigned to the examination as appropriate.The Examination Area Director, or his or her designee, will arrange for contact with the authorized representative of the President and or Vice President for the examination. All relevant IRM procedures will apply to these returns.


The tax returns must be assigned within 10 business days of receipt in the group.

The returns require expeditious handling at all levels to ensure prompt completion of the examinations.

Related returns, including estate and gift tax returns, will be handled in accordance with procedures relating to all taxpayers.

The location of the returns of the President and Vice President will be monitored at all times throughout the examination process.

The returns should be kept in an orange folder at all times.

The returns should not be exposed to viewing by other employees. The returns should be locked in a secure drawer or cabinet when the examiner is away from the work area.


What the Democrats are now doing.

Now that the Democrats control the house they are in a position to move forward by making a formal legal demand.

 The House Ways and Means Committee and the joint committee on taxation can obtain the president’s return from the IRS with or without his consent, and carry out an investigation and release information to Congress for potential disclosure to the public as long as there are a legitimate purpose. 26 USC §6103(f)(1) and (4)(A) .

Neal’s letter, sent to IRS Commissioner Charles Rettig, also seeks a report on whether any of the tax returns had been “under any type of examination or audit” and “the issue(s) under examination.”

Also keep in mind, New York’s Department of Taxation and Finance has initiated an investigation of the Trump Foundation, and some see it as a way to disclose the president’s tax returns. According to the Associated Press, New York Gov. Andrew Cuomo (D) says he’ll authorize the release of Trump’s state returns if the attorney general asks.


The Republican reply

House Ways and Means ranking member Kevin Brady said Neal’s action “weaponizes” the tax code for political purposes, echoing comments from Senate Finance Chairman Charles E. Grassley in December. Brady said the move “sets a dangerous precedent and weakens American’s privacy rights.”

Like all other citizens, U.S. presidents enjoy this protection of their privacy.


Since the early 1970s, however, most presidents and some vice presidents have chosen to release their returns publicly. In the hope of making this information more widely available, the Tax Notes Tax History Project has compiled an archive of these tax returns.

Stay tuned, it’s about to get interesting.

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Mr. Michael D. Sullivan

Michael D. Sullivan is the founder of MD Sullivan Tax Group. He had a distinguished career with the Internal Revenue Service for 10 years. As a veteran IRS Revenue Officer / Agent, he served as an Offer in Compromise Tax Specialist and Large Dollar Case Specialist.

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