The claims are already out of time. And Trump is only entitled to a few thousand dollars per occurrence anyway. If the IRS actually had reasonable lawyers representing them, they'd have settled this case for maybe $50,000. Ten billion dollars is a Dr. Evil-level demand.
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"growing questions" this, "demands proof of life" that, all of that is meaningless. Either declare him dead and issue the writs of election or he shows his face in public.