2,200 people are vying to be the next president of the United States.
Many have given speeches.
Some have filed their tax returns.
But what happens when the billionaire who just took the oath of office does not file his?
The Billionaires who Make Your Return This is the story of one of them: Donald J. Trump.
When he entered the race last year, the Republican presidential field included two other millionaires: Michael Bloomberg, the former mayor of New York City, and George Soros, the philanthropist who has funded a range of liberal causes, from the Occupy Wall Street movement to a campaign for the re-election of Barack Obama in 2012.
Both men have a combined net worth of more than $2.7 billion.
Bloomberg and Soros were not eligible for a presidential tax return because their companies do not pay federal income taxes.
They also are not subject to the state or local income tax.
Trump, on the other hand, was.
As of April, the Trump Organization had reported $3.9 billion in profits, according to tax filings, and his net worth is $2,737 million.
The two men have been the targets of criticism by Democrats, who say the returns are often incomplete and misleading, and are therefore in the public interest.
Trump’s business partner, Steve Bannon, the president’s former chief strategist, has repeatedly said that he is not required to file a return, and has said he does not intend to.
(The White House has not responded to a request for comment.)
The question of whether Trump should be forced to file his tax returns is a thorny one.
For years, the United State has been a tax haven for corporations.
The U.S. is not a tax jurisdiction in its own right, and corporations that are incorporated in the United Kingdom, Canada or Ireland are not required by law to file U.s. tax returns in the same way as foreign companies.
In the U.K., a law that took effect in June 2016 made it illegal for corporations to use offshore companies to avoid paying tax on their foreign earnings.
But Trump has said that his businesses will be able to use the Bermuda and the Cayman Islands, which do not have similar laws.
If Trump were forced to return to the United Sates, he could face a $150,000 fine.
“The issue is not that Donald Trump doesn’t owe tax,” said Daniel Siegel, a professor of tax law at the University of Southern California.
“It is that he’s not obligated to file.
He doesn’t have to.
The issue is that the U
