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Does the letter from Donald Trump's accountant confirm he was audited and can't release his returns? What can be learned from the letter?

Adding TL;DR - It doesn’t matter if anybody confirms if Trump is being audited. Anybody can release their own tax return to anybody else. Of course, it would be stupid to include your Social Security Number.I am probably the most qualified to answer this question. My qualifications are:I am a CPA who specializes in taxes for high net worth people.I have supervised the preparation of tax returns for other real estate professionals who are worth anywhere from a few hundred million to much more than Trump.(Not really a qualification, but more of back up to the first two.) I used to work for the firm that prepares Trump’s tax returns.Trump’s tax return (Form 1040 and various schedules and forms) is likely not the tax return under audit. The tax return of one or more of the partnerships (likely organized as an LLC) is the target. Real estate partnerships are examined primarily for correct depreciation expense and to see if the partners have basis for losses. Much of this revolves around the correct identification of debt. There are three types of debt involved, recourse, non-recourse, and qualified non-recourse. A partner who has negative capital can only take losses if the recourse and qualified non-recourse debt are sufficient.Next up are his charitable contributions. Does he give as much to charity as he claims? Are his contributions made in cash or does he give pieces of one of his real estate partnerships? Any time a charitable contribution is made with something other than cash there is an issue of valuation. Are his used ties really worth $100? (That’s an extreme example.) If he gave a piece of one of his partnerships to a charity, did he come up with the value himself or did he hire a professional appraiser?Despite his claims to the contrary, losing money is not a good business move. If you have a $1,000,000 loss one year, then use it the next year to help offset $2,000,000 of income you come out slightly ahead compared to having $500,000 of income in both years, but you still lost real money.

What do you think about the selection of Miguel Cardona as Education Secretary by President-Elect Joe Biden?

I’ll note a positive reaction and a negative one, both from sources I respect:American Federation of Teachers President Randi Weingarten and AFT Connecticut President Jan Hochadel issued the following statement after President-elect Joe Biden nominated Miguel A. Cardona to be the next U.S. secretary of education:The AFT’s Weingarten said: “Miguel Cardona is not just a proud product of public schools—he’s made strengthening public education and fighting for equity his life’s work. With his experience as a student, fourth-grade teacher, principal, assistant superintendent and commissioner in Connecticut, Dr. Cardona—a former AFT member—will transform the Education Department to help students thrive, a reversal of the DeVos disaster of the last four years.“But Dr. Cardona, whose family moved from Puerto Rico, won’t just repair the damage done—he’ll act to fulfill the promise and potential of public education and higher education as an opportunity agent for all students, regardless of demography or geography, knowing full well that doesn’t happen without resources and a deep respect for educators.“His commitment to public education, to our students and to listening to and respecting the wisdom of educators will be crucial as the Biden administration helps school districts across America meet the social, emotional and instructional needs of students and moves to safely, responsibly and equitably reopen school buildings.“I worked closely with Dr. Cardona during his time in the Meriden, Conn., school district. If you want an example of how labor and management can come together to improve learning and student achievement, you need only look at Meriden. His deep respect for educators and their unions will travel with him to Washington—and that commitment to collaboration is crucial to providing the resources and social and emotional supports to safely reopen schools.“There is great potential for a renaissance in public education after years and years of the school wars. That is the hope that Dr. Cardona, with Joe Biden, Kamala Harris and Dr. Jill Biden at his side, represents. The Department of Education is the primary vehicle by which the Biden-Harris administration can engage educators, parents, and legislators and administrators at every level. It can lift up great practices and strategies. Instead of promoting competition, it can foster cooperation; instead of destabilizing, it can help American schools recover and grow. Instead of dividing, it can help students of all diverse backgrounds grow and thrive.“And, in higher education, it can address the student loan crisis and strengthen colleges and universities—especially HBCUs and minority-serving institutions.“From day one, educators will have a trusted partner in Dr. Cardona, and I couldn’t be more excited to get started.”Source: AFT on Nomination of Dr. Miguel Cardona as Education SecretaryA detailed article at What to Know About Miguel Cardona, Biden’s Pick for Education Secretary - EdSurge News notes many positive aspects.The problematic issue that I see is that some are concerned about his views on school reopening. From another source:As leader of Connecticut’s 530,000-student K-12 education system, Cardona has encouraged schools to open for in-person learning during the coronavirus pandemic. But, unlike some schools chiefs in other states, he has not sought to mandate in-person instruction, and he has acknowledged that local circumstances vary.“We all know remote learning will never replace the classroom experience,” Cardona wrote in a November opinion piece published in the Connecticut Mirror. “We also know that the health and safety of our students, staff, and their families must be the primary consideration when making decisions about school operations. The two are not mutually exclusive.”Cardona released a video in November to encourage school reopenings with precautions like face masks, saying that state data had tracked the transmission of many COVID-19 cases detected in schools to out-of-school settings.The state’s education department also created a public dashboard to report coronavirus cases identified in schools. And it held virtual town halls for parents and virtual trainings in remote instruction for teachers.He has faced some opposition to his push from teachers who are concerned about the risks of returning to the classroom. But some education groups have also praised his approach as thoughtful.Source: Where Biden's Choice for Education Secretary Stands on Key K-12 IssuesMy view is that Dr. Cardona has a strong background on education and public administration, and will be a major upgrade in the role of Secretary of Education. I’m sure there will be individual issues where he will be subject to criticism of varying degrees of merit. I support the selection.

Why did Loki promise Thor that "The sun will shine on us again, brother" right before attacking Thanos?

Let's get the obvious out of the way first. Loki Laufeyson, god of mischief, will indeed return to the MCU, and that's that.It is known that Endgame will be Robert Downey Jr's last movie as the iconic hero, Iron Man. It has also been suggested that Chris Evans, Captain America, will also not return to the MCU, yet there are also claims that he won't leave the MCU for a couple movies at least. Sure, both Evans & Downey can claim that they will leave, but they can simply sign new contracts after Avengers: Endgame, and remain in the MCU. Marvel has a reputation for contradicting itself. They have not said anything about Tom Hiddleston not returning. Also, during the filming, it was known that Tom Hiddleston's makeup artist was present, which should be another indication that Hiddleston will return.Now, on to the juicy part. There is sufficient evidence to believe that there will be time-traveling involved in the quest to undo the effects of the Snap through the use of the Quantum Realm. Now, let's say the remaining Avengers do indeed go back in time to reverse the effects, they would have to go back to a time BEFORE the events of Infinity War, perhaps a bit before the events of Thor: Ragnarok. Do you know what this means?Not only would Loki return, but several past villains would also return. Ranging from the Black Order, to Hela. From the Spiderman FFH trailer, we can see that there is not much commotion from the existing population, as if they never knew the Snap happened. In order for that to work then the Avengers would have to go back in time to steal a certain stone. They will either take the first stone they know about (the Space stone, Tesseract, Captain America knows of its whereabouts), or eventually take the Time stone from Dr. Strange. In between the time it takes to do that, they would unknowingly alter the timeline in some way and prevent certain villains from dying, take Hela for example. She is a perfect example of why villains would return.Hela is the goddess of death, and the sister of Thor and (arguably) Loki. Cate Blanchett is a famous actress, most known for her role as Galadriel in the Lord of the Rings & The Hobbit franchises. Marvel would have to be insane to let an actress like her go. Hela was one of the more powerful villains, falling behind Dormammu, Surtur, and Thanos (with gauntlet), and one of the fan favorites. Her return would definitely be a boost for Marvel since she does have several stories left to tell and several questions to answer.The Black Order is another great example. You really think Marvel would just let Ebony Maw and Próxima Midnight die out like they did? They (along with Corvus Glaive and Cull Obsidian) will return for the events of Endgame.Loki's return is probably the one that would surprise fans the less. He has died a couple times already, it's almost useless to think that he would not return to the MCU. Sure, Thanos may have said “no resurrections this time”, and it may have been possible. But if the time traveling theories are correct, then Loki should have had some type of knowledge that he would return, so then he said “The Sun will shine on us again”…Edit #1: 3–10–19Sure, this is only a prediction that I may have. I can be wrong, I only gave food for thought. I'm gonna watch the movie at the same time everyone else is, I don't have psychic powers to tell me what's gonna happen, or any specific advantage for that matter that gives me insight into the movie, but one thing I'm sure is that Loki will return. How many movies? I don't know, but he will return.Edit #2: 4–28–19Avengers Endgame spoilers ahead!Scroll at thine own risk!So I just watched Avengers: Endgame yesterday, and let me tell you, it was the most amazing movie released by the MCU to date. I cried 3 times and laughed so many more times, and the conclusion was epic. I knew there wasn't a post credit scene, but I sat down and watched the credits to appreciate the movie's runtime. I enjoyed every second of the movie.Regarding the question, how wrong was I, haha. Although Loki did not come back, I do have a feeling that he will return in the future, but it is only a small chance that he will return.I was right in saying that we would see the Black Order again, but that's it. Hela did not come back, and any chance of any villains that I thought had a chance of returning has been obliterated. The fact that Captain America returned every stone to its rightful place in time as if it was never gone fixed that small loophole of a chance that I thought it could affect reality in some way to bring said villain back.But hey, for those Hela fans I will say this (I myself love Hela): Tessa Thompson has stated that there is a small chance that a new Thor movie may be in the works, and Taika Waititi may be the one to direct it. He is the same director who directed Thor:Ragnarok, and if true, I do believe he could bring Hela back to the screen. Perhaps Loki would be able to come back too? I don't know, I remain optimistic because so much of this is possible, but that's if Thompson's correct in saying a Thor 4 movie is in the works, which I doubt, but have hope for.There are also sources that state that Guardians of the Galaxy: Vol. 3 is in the works, and we will be introduced to Adam Warlock (GOTG V2 post credit scene), and James Gunn has been rehired as the director for the movie. If so, I do believe that Thor could be a part of the movie, and that right there could be his new movie? Yet I do have doubts since Thor never joins the Guardians in the comics, but hey, who knows?Edit #3: 7–23–19The San Diego Comic Con was just a couple days ago, and let me tell you although I was wrong with a couple predictions, I turned out to be right in a couple others.For those of you that did not know, there will be indeed a Thor 4 movie in the works, and it's gonna be called Thor: Love and Thunder. There may be a good chance that they change the name. It is going to be starring Chris Hemsworth, Tessa Thompson, and Natalie Portman. Taika Waititi will return to direct AND write it so I am very excited to see what he does. There is a chance that he brings back Loki, but an even smaller chance that Hela returns as antagonist. Regardless, I am sure it will be a great movie and am very excited to see how it will turn out.Also, in returning the stones to their rightful place, the main timeline is not affected. Any chance of villains returning is obliterated in the main timeline, since changing the past only created new timelines instead of fixing the main one.And in my defense for my first claim, Loki did actually come back, but it was in the Endgame scene where Cap returns to 2012 to retrieve the space stone. The Loki series will be about what happens to the Loki from that 2012 timeline, and I think that is a clever move by Marvel.Also announced was the fact that GOTG V.3 is in the works (right about that too!), along with Fantastic 4, Blade, and Mutants.I personally am super excited to see where Marvel goes from Endgame, and I do hope to see a couple of old familiar faces.

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