Yes, but in Trump's case, being POTUS et al, and a repub, it would be a safe bet that the IRS is all over his returns for every year -- so, let me ask you -- have you ever seen a mortgaged real estate deal that the lenders did NOT require appraisals before making the loan -- so bank fraud is likely out -- do you think NYC (and other big time tax assessors) does NOT have full time appraisers on its staff setting the tax values -- so that door closes --