| Under a little known Internal Revenue Service rule, the tax returns of the president and vice president are automatically audited, every year, no exceptions. That practice has been in place in one form or another since the Nixon administration, and the IRS manual lists the process for auditing presidential tax returns in minute detail - even down the color of folder they must be kept in. Trump has declined to release any tax returns publicly, unlike his predecessors during the last 40 years, because he says he's under an audit.
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