"With a few exceptions… your tax returns do not reflect (1) any income of any type from Russian sources, (2) any debt owed by you or TTO [The Trump Organization] to Russian lenders or any interest paid by you or TTO to Russian lenders," the letter stated.
The tax returns also reveal no equity or debt investments in Russian entities by Trump or his organization and no investment in entities controlled by TTO by any Russian persons or entities, the attorneys said.
According to the letter, the only exceptions are $12.2 million in foreign income earned in 2013 when the Miss Universe Pageant was held in Moscow, Russia and the 2008 sale of a Florida estate by Trump Properties LLC to a Russian buyer for $95 million.
The letter notes it is likely that TTO or third-party entities engaged in ordinary sales of goods or services to Russian individuals or entities during normal business over the years such as hotel room rentals and Trump-licensed products or rounds of golf.
Such normal sales would not be separately identified as "Russian" or listed specifically on tax returns, the letter explains.
Trump has repeatedly refused to release most of his tax returns, claiming they are under routine audit by the Internal Revenue Service. During the 2016 presidential campaign, Trump released some returns from 2005.
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