Trump may have committed tax fraud by fabricating a $48 Million Loan from one of his companies, making it look like his LLC still owned a debt that had in reality been fully forgiven. That would have allowed Trump to duck taxes on $48 million of canceled debt, a rate which could run up to 39%
thats over $8 million a year in tax fraud
https://www.thedailybeast.com/trumps-dollar50-million-mystery-debt-looks-like-tax-evasion/