I agree for the most part with what you are saying. However, I guaranty that Trump is using a big 4 such as Deloitte or other firm that specializes in his field. Since you are an accountant, you know that many tax positions are gray areas and not defined in the tax code. Therefore, his tax position is open to interpretation, so he is following the interpretation of the firm preparing his return. 

It doesn't matter if he is under audit. Being under audit doesn't mean that you did something wrong or that even your tax position is incorrect. It just means they are examining it and checking the tax positions against the IRC. You should know then that many of the tax positions Trump is dealing with likely will end up in a tax court as well, as these are extremely complex issues that are open to interpretation.

I agree. The real issue here is how do we fix/replace the tax code with something that forces people like him to pay their portion? That is the issue that should be pushed.