If I'm trump, I forcefully admit to the payments and say that it was CFOs job to properly account for the transactions. There must be some element of intent in the laws. You'd know the ins and outs of that better than IIt would be an amusing parallel if the Feds nailed Cheeto for tax fraud in the same way they nailed Al Capone. Too bad Alcaraz is no longer a functioning federal prison. ("Cast him down with Pard and the other Sodomites!")