There is a mandatory IRS audit for sitting United States Presidents

Why didn’t the IRS audit Trump in 2017, 2018 and 2019?

https://www.irs.gov/irm/part4/irm_04-008-004#idm139728253070352

4.8.4 Mandatory Review | Internal Revenue Service

@flexghost Because the IRS commissioner Charles Rettig was a Trump appointee who in 2016 wrote an article for Forbes defending Trump’s lame excuse not to release his tax returns. We also have an FEC that declined to prosecute Trump’s hush money payments and other campaign violations, and a SCOTUS that shut down his case on violating the emoluments clauses. So many of these supposed checks on corruption and levers of accountability have been headed by partisans and cowards.