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A year and a half or so Pro Australian Shepherd Dear Santa I Can Explain Christmas Sweater Shirt later. We are finally seeing some information about his personal income tax return, Form 1040. The same that you and I and virtually everyone else files on an annual basis. So what can we actually surmise from the information that has come to light today? Can we say for certain that Trump is guilty of tax evasion and not just tax avoidance? No, we cannot say that for certain, at least I’m not comfortable doing so without seeing the forms with my own eyes and, more importantly, seeing the tax returns for all the entities that Trump owns (the income and losses from most of which, despite what people are saying elsewhere, should be reported on his 1040).

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The vast majority of his tax avoidance would be done on the business returns, as would, if it were occurring, probably all tax evasion. The complexity of the tax code is a feature, and not a bug. There are people in my profession who are paid tremendous amounts of Pro Australian Shepherd Dear Santa I Can Explain Christmas Sweater Shirts money to find legal ways for business owners to report the smallest amount of income and therefore pay the least amount in tax possible. Very wealthy people and corporations can have years in which they pay no income tax without being guilty of fraud. It’s possible. I don’t have enough information here to say for certain.

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