One of Trump’s skills as a politician is preparing the battlefield in advance. In the case of his first impeachment, he chose to argue outright innocence—“it was a perfect call”—and no matter how mountainous the evidence of wrongdoing, that was the line he maintained to the end. This time, though, Trump is not claiming that “all taxes were paid” or that “it was a perfect tax return.” He’s readying his supporters for bad revelations about his company’s taxes and directing them to a fallback line that singling him out as a tax scofflaw is politically unfair. That line of defense may well rally Trump’s supporters. It will not do him much good in court. It’s impossible for tax collectors to scrutinize every return. Selecting high-profile evaders and holding them to account is how tax laws are enforced. And if a former president numbers among those high-profile evaders, that makes the case for targeting him stronger, not weaker. It sends the message that the tax authorities most want to send: Everybody has to pay, especially powerful politicians. In 1974, former President Richard Nixon faced a review of his taxes that ultimately presented him with a bill equal to half his net worth at the time. Members of Congress have faced indictment for tax evasion, as have high-profile state and local officials.