I have a friend who spouts off that demand, "Show us your taxes", all the time. He works as a pipefitter, so I used this analogy to explain why Trump doesn't present his taxes...  What if a competing company bribed Osha, so that they would pick apart your company, nailing you for every possible violation, and planting evidence for non-existing violations...dragging on the inspections until your company was out of business. Now, let's say you were able to make sure your shop was closed every time they were going to start the inspection, because you knew of their plan. Why should you put yourself at their mercy, knowing their plan was to oust you...relentlessly probing unjustly? Finally. My friend understood. He said, True. The audit would not be fair, because they want him gone, so he should not put himself at they mercy.