I am not.
I am saying that Trump said he couldn't show his returns because they were being audited and people have said no one who was being audited would show their returns.
This is false, since incumbents have been showing their returns all along and those returns were under audit because they always are.
Have any previous candidates been under audit? I don't know. The IRS doesn't confirm who is under audit.
They all released their returns though.
No one believes that you can't release your returns if you are under audit. Not even the IRS.
Of course the IRS are in favour of releasing the returns! They would have the assistance of a million free auditors, some with a lot more talent (and resources) than employees of the IRS.
No one is arguing that Trump had no
ability to publish his return. The argument is that it made absolutely no sense for him to do so, and doing so would have been recommended against by any competent tax attorney.
The only CANDIDATE who it is known published a return that was under audit was Nixon, who I distinguish for the reasons I've already set out.
The Presidents who run for reelection are in very different circumstances than CANDIDATES. One, their returns while sitting are audited as a matter of policy, so an audit does not forebode any potential for liability, since no screening initiates the review. Two, the requirement to divest/assign control of business holdings while sitting as President GREATLY reduces the potential for liability (either financial, or political) emanating from an audit.
You are trying to compare apples to oranges.