How to Audit the President

A little-noticed section of the Internal Revenue Manual spells out the procedure in excruciating detail.

Richard Nixon is pictured.

Photo by Keystone/Getty Images
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The presidency is laden with perks: the jet, the mansion, the personal chef.

But there's some nastiness, too, awaiting the winner of the 2016 election, namely: mandatory audits from the Internal Revenue Service. The tax returns of the commander-in-chief and the vice president get automatic annual scrutiny from the IRS. Compare that to the 1 in 49 audit rate for everyone else in the $200,000 to $500,000 income bracket.