Part 3

Before he ran for president, Trump said unambiguously and without reservation that if he ran he would release his tax returns.  Obviously he lied.

There is no proof that his returns are under audit.  He has never released even the IRS letter notifying him of the audit.

Even if they were under audit, there is no proof that the audit is ongoing.

Even if the audit is ongoing, there is no legitimate reason preventing the release of the tax returns.

Trump has made the calculation that the damage that he and his campaign will incur if he releases the tax returns outweighs whatever damage is done by not releasing them.

He’s lying about how much money he has.
He’s lying about where it comes from.
He’s lying about where is goes -- especially about his miserly contributions to charity.
He’s lying about, and covering up, his foreign entanglements -- whom he owes and who owes him.