Knowing the taxes were filed properly, the IRS can still investigate them over and over again. Literally five years from now the NYT could print a story that "Five years later, the IRS has expanded its search to include records before 2000." Readers can then infer that to mean "Orange man is so bad that his deviousness spans decades into the past!!!"

And that's being generous. A leftist in the IRS can just say "Here's an accounting error I just fabricated! We got Trump for fraud!" Then Trump's lawyers line up to say it's a fabrication, and a leftie judge will say "I agree with the IRS." Even if they convict an accountant, it's a win for them.

Knowing the taxes were filed properly, the IRS can still investigate them over and over again. Literally five years from now the NYT could print a story that "Five years later, the IRS has expanded its search to include records before 2000." Readers can then infer that to mean "Orange man is so bad that his deviousness spans decades into the past!!!"