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Originally Posted by sammy the sage
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There is no statute of limitations on civil fines
The Times’s findings raise new questions about Mr. Trump’s refusal to release his income tax returns, breaking with decades of practice by past presidents. According to tax experts, it is unlikely that Mr. Trump would be vulnerable to criminal prosecution for helping his parents evade taxes, because the acts happened too long ago and are past the statute of limitations.
There is no time limit, however, on civil fines for tax fraud.