How this guide works
Sources and method
Spine sources are the December 15, 2022 Joint Committee on Taxation staff report to Ways & Means Chairman Neal; the December 2022 Ways & Means release of 2015–2020 Form 1040 and related returns; Trump v. Mazars (2020) for the separate financial-records subpoena fight; 26 U.S.C. §6103; Forbes’s published estimates (explicitly not audits); and the February 16, 2024 Engoron civil-fraud decision for Statement of Financial Condition overvaluation findings (full treatment in the civil-fraud sibling guide). New York Times tax investigations are labeled press reporting — important for memory and chronology, corroborated in part once returns were released. Third-party AI encyclopedias including Grokipedia are never sources.
Federal income tax on Form 1040 (‘Net tax’) is not the same as all taxes paid (payroll, property, state, tariffs, etc.). Net worth is not on a Form 1040. A Forbes estimate is not an IRS appraisal. An unfinished IRS exam is not a clearance.
Mainstream path is labeled as mainstream. Rival major-network paths appear as theories with path.removes / path.adds / mustBeFake. The IRS-settlement and company-tax nests are cross-linked, not rebuilt. Ukraine-war material is out of scope.
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