Hillary Clinton Statement on Las Vegas Trump Hotel Labor Law Violations

After an announcement by the National Labor Relations Board that the Trump International Hotel in Las Vegas was violating the National Labor Relations Act by refusing to bargain with the Culinary Workers Union after hotel employees voted to join the union last year, Hillary Clinton issued the following statement:

“Donald Trump likes to brag about his skills as a negotiator—but yesterday, he had to be ordered by the National Labor Relations Board to stop breaking the law, respect his workers’ fundamental rights to organize and bargain collectively, and come to the table. It’s appalling, but it’s not surprising. This is a man who personally signed a contract with a union-busting firm to try to stop UNITE HERE and the Culinary Workers’ Union from organizing in the first place, and engaged in a months-long intimidation campaign to bully his workers against voting to form a union.

I was proud to visit workers on the picket line at the Trump International Hotel in Las Vegas, and even prouder when they overcame Donald Trump’s intimidation campaign and were officially certified as a union earlier this year. I believe that when unions are strong, families are strong—and when families are strong, America is strong. And I will always stand with workers in protecting their rights to organize, bargain collectively, be safe on the job and retire with dignity, and if I am elected President, workers will always have a seat at the table and a champion in the White House.”

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News Source: Politico

Trump’s Tax Troubles

In just the few days since the New York Times published its latest groundbreaking report, Donald Trump has faced ongoing fallout from his “legally dubious” tax avoidance that even his own lawyers thought wouldn’t hold up to IRS scrutiny – as well as new reporting on his various efforts  to avoid paying millions in taxes. The ongoing reporting underscores the urgency of Trump releasing his tax returns before Election Day. While his campaign has objected to these stories, they refuse to release his tax returns – including just-filed returns that would not be under audit – to provide evidence of any untruths.

His behavior also raises important questions, including one that was posited by the New York Times Editorial Board: “Why would a man who has spent most of his professional life avoiding the shared responsibility of taxes all of a sudden care about helping others, especially those less fortunate?”

NEW Reporting

New York Times: Donald Trump Used Legally Dubious Method to Avoid Paying Taxes: “Tax experts who reviewed the newly obtained documents for The New York Times said Mr. Trump’s tax avoidance maneuver, conjured from ambiguous provisions of highly technical tax court rulings, clearly pushed the edge of the envelope of what tax laws permitted at the time. ‘Whatever loophole existed was not ‘exploited’ here, but stretched beyond any recognition,’ said Steven M. Rosenthal, a senior fellow at the nonpartisan Tax Policy Center who helped draft tax legislation in the early 1990s.”

Wall Street Journal: Income Taxes Aside: Donald Trump’s Other Tax-Avoidance Moves: “The Journal has found several additional examples of state and local tax issues for Mr. Trump and his companies that are little known or not previously reported on.”

1. “A vendor said in a legal deposition in 2008 that Mr. Trump refused to pay $48,000 in sales taxes on draperies for a Las Vegas property.”

2. “At least five federal, state and local tax collection agencies took out at least 26 liens on Mr. Trump’s businesses and him personally since the late 1990s due to claims that Mr. Trump or his businesses didn’t pay sales taxes, withholding taxes, or other corporate taxes.”

3. “The biggest amount in liens and warrants, totaling about $11.8 million, were for corporate taxes imposed on his Indiana casino business in the early 2000s.”

Washington Post: This is the portrait of Donald Trump that his charity bought for $20,000: “Tax experts say that if Trump hung the painting at one of his homes or businesses, he may have violated laws against “self-dealing.” Those laws prohibit charity leaders from using money from their nonprofits to buy things for themselves, or for their businesses. In recent weeks, The Washington Post has reported other instances in which Trump may have violated those rules.”

Additional Fall-Out

New York Times Editorial Board: Avoiding Taxes, Trump-Style: “Indeed, even as Mr. Trump’s lawyers were advising him against this approach, one tax expert wrote that trying to find legal support for it was like trying to find evidence for ‘the existence of the Loch Ness monster.’”

Washington Post: A big, dirty secret from Donald Trump’s tax returns has been exposed: “Experts had missed Trump’s maneuver, Kleinbard said, because they did not think that it would have been allowed at the time… ‘The real surprise here is that he apparently got away with it’ … Kleinbard said that he would have enjoyed bringing Trump to court on behalf of the authorities in order to force him to pay up. ‘I would have been certain that I would have won.'”

Vox: Two experts say Donald Trump should be investigated for criminal tax evasion: “Various aspects of this almost certainly violate the laws governing charities (he’s already been sanctioned by the state of New York), but several experts are also raising the question of whether Trump is guilty of criminal tax evasion… But both Philip Hackney, a former IRS attorney now working as a professor of tax law, and Adam Chodorow, a tax law professor at Arizona State University, have written that the elements exist to at least begin an investigation.”

New York Times: How Donald Trump Avoided Paying Taxes Using Other People’s Money: “The story of how Mr. Trump sidestepped a potentially ruinous tax bill emerged from documents recently discovered by The Times during a search of casino bankruptcy filings. Mr. Trump structured his companies to allow him to have lucrative personal tax advantages, while limiting his personal liability should business go bad.”

Vanity Fair: How Donald Trump Used Other People’s Money to Avoid Paying Taxes: “Donald Trump is both unapologetic about using “other people’s money” whenever possible, and proud of the way he allegedly avoided paying income tax for years by writing off nearly a billion dollars in losses, as The New York Times first reported last month. Now, a new trove of documents obtained by the Times reveals how Trump combined both of those things to wipe out his liabilities, using investors’ money to avoid reporting hundreds of millions of dollars in taxable income in the form of canceled debt on his floundering casino empire—a maneuver that even his own lawyers warned would likely get him in trouble with the I.R.S.”

Mother Jones: NYT: We’ve Figured Out How Trump Gamed the Tax System: “If I’m reading this right, the basic story is that Trump gave his banks “New Bonds” in place of their old bonds and classified the new bonds as equity shares in the casino partnership. Trump then valued the equity as equal to the old debt, thus showing no net loan forgiveness and therefore no COD income. This despite the fact that, in reality, the equity was close to worthless.”

Vox: Donald Trump used a dubious loophole to make millions in taxable income disappear: “He has previously boasted publicly of his extensive and detailed knowledge of the tax code, which seems like a good prima facie reason to at least look into it a little. And the New York Times’s latest revelations show a man who was deliberately and knowingly aggressive in his tax strategies in other realms of his personal finances, intentionally pushing forward with a strategy his lawyers said would likely be disallowed.”

MSNBC: Trump stretched tax loopholes ‘beyond any recognition’: “The fact that Donald Trump didn’t pay federal income taxes for many years is not in dispute – because the Republican presidential candidate admitted it during a nationally televised debate. There is some question, however, about whether or not Trump’s exploitation of tax loopholes was entirely legal…. Don’t try this at home. Trump has tried to get away with tax maneuvers the typical American should not attempt.”

Los Angeles Times: Clinton renews calls for Trump to release tax returns following report he skirted laws: “Trump’s attorneys advised him at the time that if he were audited, the Internal Revenue Service would not look favorably upon the tactic, according to the report. For months now, Trump has eschewed releasing his tax returns, claiming he was under audit by the IRS. However, even while being audited, Trump could still release his returns, experts have said.”

Slate: We Now Have an Even Clearer Picture of How Brazenly Trump Tried to Avoid Paying Taxes: “Now, thanks to the latest investigation of Trump’s taxes by the New York Times, our portrait of Trump as a taxpayer is a little bit clearer: He isn’t just a businessman who’s so brilliant he managed to lose, either outright or on paper, close to $1 billion. He’s also one who tried to push the law to its limits—and perhaps past them—to avoid paying the tax man.”

IN CASE YOU MISSED IT

Avoiding Taxes, Trump-Style

New York Times

Editorial Board

November 1, 2016

Donald Trump’s claim that he was smart for figuring out how not to pay federal income taxes was obnoxious when he said it, at least for the millions of Americans who pay their fair share. Now we learn that he was able to avoid some of those taxes decades ago with a tactic that is illegal now and was highly dubious even then.

In the 1990s, with his Atlantic City casinos and other businesses tottering on the verge of collapse, Mr. Trump negotiated a deal under which his creditors — investors and banks — would forgive part of the debt in exchange for equity in partnerships he controlled. Without such swaps, Mr. Trump would have had to report the forgiven debt as income, offsetting a big portion of the $916 million loss he claimed on his tax return in 1995. That loss allowed him to avoid paying taxes for up to 18 years.

It is impossible to know whether the Internal Revenue Service challenged Mr. Trump’s use of the swaps because, unlike every major party presidential nominee for nearly 40 years, he refuses to release his tax returns. But as The Times reported on Monday, the maneuver was so suspect that his lawyers advised against it.

And it’s clear that even then tax officials and federal lawmakers were hoping to end the practice because it allowed businesses and rich individuals to avoid taxes by swapping forgiven debt with equity that was worth little or nothing. Indeed, even as Mr. Trump’s lawyers were advising him against this approach, one tax expert wrote that trying to find legal support for it was like trying to find evidence for “the existence of the Loch Ness monster.”

Congress barred such swaps by corporations in 1993, and by partnerships, the business structure Mr. Trump uses, in 2004.

As is its habit, Mr. Trump’s campaign chose to regard these latest revelations as yet another display of his genius. But like any other effort to game the tax system, his tactics imposed real costs by shifting the burden to taxpayers who have no recourse to such strategies and must pay full freight, including people whose taxes are withheld and cannot shelter their income even if they want to.

It has become ever more difficult for the I.R.S. to police the kind of tax avoidance Mr. Trump has engaged in. The Republican-controlled Congress cut the I.R.S.’s budget by about $500 million in 2015, and last year the agency audited just 0.8 percent of individual taxpayers, down from 1.1 percent in 2010. Its enforcement staff has shrunk by 23 percent since 2010, to 39,000 people, according to the Center on Budget and Policy Priorities.

The latest disclosures about Mr. Trump’s taxes also further undercut the argument that he is uniquely qualified to fix what he has called a rigged system. Why would a man who has spent most of his professional life avoiding the shared responsibility of taxes all of a sudden care about helping others, especially those less fortunate? The truth is, of course, that he has no intention of doing so; according to a recent analysis by the nonpartisan Tax Policy Center, Mr. Trump’s tax proposals would confer by far the greatest advantages on the wealthiest Americans.

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Statement on Trump’s “Legally Dubious” Tax Avoidance Scheme

Calls on Trump to Release at Least 2015 Tax Returns, Which Are Not Under Audit

Yesterday, the New York Times published new documents that showed Trump engaged in “legally dubious” schemes to avoid paying millions in federal income taxes, even as his own lawyers made clear they likely would not hold up to IRS scrutiny. Trump’s campaign claims the reporting is not true, yet they refuse to produce the only evidence that could prove the Times wrong: Trump’s tax returns.

In response to the new report, Hillary for America deputy communications director Christina Reynolds issued the following statement:

“In the wake of a blockbuster report showing that even Trump’s own lawyers thought the IRS would likely find the “legally dubious” scheme he used to avoid taxes was against the law, the Trump campaign still refuses to release his tax returns. While breaking a precedent running for 40 years, Trump has clung to the excuse that he is under audit, despite no proof that he is and no prohibition for releasing returns under audit. Given that Trump was required to file his 2015 taxes recently, he has no reason to withhold it since it is too soon for him to possibly be under audit for those year. There’s no excuse left for Trump—if he’s not still using these “dubious” schemes to avoid paying taxes, he needs to prove it with his most recent tax returns.”

Trump and his campaign continue to dodge disclosure of these critical documents that could shed light on important issues including his wealth, his questionable charitable giving, his foreign and domestic business entanglements, his personal tax rate and more. The Times’ reporting raising important new questions that underscore the urgency in releasing the tax returns before Election Day.

Key Point: “As he scrambled to stave off financial ruin, Mr. Trump avoided reporting hundreds of millions of dollars in taxable income by using a tax avoidance maneuver so legally dubious his own lawyers advised him that the Internal Revenue Service would likely declare it improper if he were audited.”

• “Tax experts who reviewed the newly obtained documents for The New York Times said Mr. Trump’s tax avoidance maneuver, conjured from ambiguous provisions of highly technical tax court rulings, clearly pushed the edge of the envelope of what tax laws permitted at the time. ‘Whatever loophole existed was not ‘exploited’ here, but stretched beyond any recognition,’ said Steven M. Rosenthal, a senior fellow at the nonpartisan Tax Policy Center who helped draft tax legislation in the early 1990s.”
• “One letter, 25 pages long, analyzed seven distinct components of Mr. Trump’s proposed tax maneuver. It found only “substantial authority” for six of the components. In the stilted language of tax opinion letters, the phrase “substantial authority” is a red flag that the lawyers believe the I.R.S. can be expected to rule against the taxpayer roughly two-thirds of the time. In other words, Mr. Trump’s tax lawyers were telling him there were at least six different reasons the I.R.S. would likely cry foul if he were audited.”
• “Regardless of whether the I.R.S. objected, Trump’s tax avoidance in this case violated a central principle of American tax law, said Mr. Buckley, the former chief of staff for Congress’s Joint Committee on Taxation, who later served as chief tax counsel for Democrats on the House Ways and Means Committee. ‘He deducted somebody else’s losses,’ Mr. Buckley said.”

IN CASE YOU MISSED IT

Donald Trump Used Legally Dubious Method to Avoid Paying Taxes

New York Times

By: David Barstow, Mike McIntire, Patricia Cohen, Susanne Craig, and Russ Buettner

October 31, 2016

Donald J. Trump proudly acknowledges he did not pay a dime in federal income taxes for years on end. He insists he merely exploited tax loopholes legally available to any billionaire — loopholes he says Hillary Clinton failed to close during her years in the United States Senate. “Why didn’t she ever try to change those laws so I couldn’t use them?” Mr. Trump asked during a campaign rally last month.

But newly obtained documents show that in the early 1990s, as he scrambled to stave off financial ruin, Mr. Trump avoided reporting hundreds of millions of dollars in taxable income by using a tax avoidance maneuver so legally dubious his own lawyers advised him that the Internal Revenue Service would likely declare it improper if he were audited.

Thanks to this one maneuver — which was later outlawed by Congress — Mr. Trump potentially escaped paying tens of millions of dollars in federal personal income taxes. It is impossible to know for sure because Mr. Trump has declined to release his tax returns, or even a summary of his returns, breaking a practice followed by every Republican and Democratic presidential candidate for more than four decades.

Tax experts who reviewed the newly obtained documents for The New York Times said Mr. Trump’s tax avoidance maneuver, conjured from ambiguous provisions of highly technical tax court rulings, clearly pushed the edge of the envelope of what tax laws permitted at the time. “Whatever loophole existed was not ‘exploited’ here, but stretched beyond any recognition,” said Steven M. Rosenthal, a senior fellow at the nonpartisan Tax Policy Center who helped draft tax legislation in the early 1990s.

Moreover, the tax experts said the maneuver trampled a core tenet of American tax policy by conferring enormous tax benefits to Mr. Trump for losing vast amounts of other people’s money — in this case, money investors and banks had entrusted to him to build a casino empire in Atlantic City.

As that empire floundered in the early 1990s, Mr. Trump pressured his financial backers to forgive hundreds of millions of dollars in debt he could not repay. While the cancellation of so much debt gave new life to Mr. Trump’s casinos, it created a potentially crippling problem with the Internal Revenue Service. In the eyes of the I.R.S., a dollar of canceled debt is the same as a dollar of taxable income. This meant Mr. Trump faced the painful prospect of having to report the hundreds of millions of dollars of canceled debt as if it were hundreds of millions of dollars of taxable income.

But Mr. Trump’s audacious tax-avoidance maneuver gave him a way to simply avoid reporting any of that canceled debt to the I.R.S. “He’s getting something for absolutely nothing,” John L. Buckley, who served as the chief of staff for Congress’s Joint Committee on Taxation in 1993 and 1994, said in an interview

The new documents, which include correspondence from Mr. Trump’s tax lawyers and bond offering disclosure statements, might also help explain how Mr. Trump reported a staggering loss of $916 million in his 1995 tax returns — portions of which were first published by The Times last month.

United States tax laws allowed Mr. Trump to use that $916 million loss to cancel out an equivalent amount of taxable income. But tax experts have been debating how Mr. Trump could have legally declared a deduction of that magnitude at all. Among other things, they have noted that Mr. Trump’s huge casino losses should have been offset by the hundreds of millions of dollars in taxable income he surely must have reported to the I.R.S. in the form of canceled casino debt.

By avoiding reporting his canceled casino debt in the first place, however, Mr. Trump’s $916 million deduction would not have been reduced by hundreds of millions of dollars. He could have preserved the deduction and used it instead to avoid paying income taxes he might otherwise have owed on books, TV shows or branding deals. Under the rules in effect in 1995, the $916 million loss could have been used to wipe out more than $50 million a year in taxable income for 18 years.

Mr. Trump declined to comment for this article.

“Your e-mail suggests either a fundamental misunderstanding or an intentional misreading of the law,” Hope Hicks, Mr. Trump’s spokeswoman, said in a statement. “Your thesis is a criticism, not just of Mr. Trump, but of all taxpayers who take the time and spend the money to try to comply with the dizzyingly complex and ambiguous tax laws without paying more tax than they owe. Mr. Trump does not think that taxpayers should file returns that resolve all doubt in favor of the I.R.S. And any tax experts that you have consulted are engaged in pure speculation. There is no news here.”

Mr. Trump financed his three Atlantic City gambling resorts with $1.3 billion in debt, most of it in the form of high interest junk bonds. By late 1990, after months of escalating operating losses, New Jersey casino regulators were warning that “a complete financial collapse of the Trump Organization was not out of the question.” By 1992, all three casinos had filed for bankruptcy and bondholders were ultimately forced to forgive hundreds of millions of dollars in debt to salvage at least part of their investment.

The story of how Mr. Trump sidestepped a potentially ruinous tax bill from that forgiven debt emerged from documents recently discovered by The Times during a search of the casino bankruptcy filings. The documents offer only a partial description of events, and none of Mr. Trump’s tax lawyers agreed to be interviewed for this article.

At the time, Mr. Trump would have been hard-pressed to pay tens of millions of dollars in taxes. According to assessments of his financial stability by New Jersey casino regulators, there were times in the early 1990s when Mr. Trump had no more than a few million dollars in his various bank accounts. He was so strapped for cash that his creditors were apoplectic when they learned that Mr. Trump had bought Marla Maples an engagement ring estimated to be worth $250,000.

It is unclear who first glimpsed a way for Mr. Trump to dodge a huge tax bill. But the basic maneuver he used was essentially a new twist on a contentious strategy corporations had been using for years to avoid taxes created by canceled debt.

The strategy — known among tax practitioners as a “stock-for-debt swap” — relies on mathematical sleight of hand. Say a company can repay only $60 million of a $100 million bank loan. If the bank forgives the remaining $40 million, the company faces a large tax bill because it will have to report that canceled $40 million debt as taxable income.

Clever tax lawyers found a way around this inconvenience. The company would simply swap stock for the $40 million in debt it could not repay. This way, it would look as if the entire $100 million loan had been repaid, and presto: There would be no tax bill due for $40 million in canceled debt.

Best of all, it did not matter if the actual market value of the stock was considerably less than the $40 million in canceled debt. (Stock in an effectively insolvent company could easily be next to worthless.) Even in the opaque, rarefied world of gaming impenetrable tax regulations, this particular maneuver was about as close as a company could get to waving a magic wand and making taxes disappear.

Alarmed by the obvious potential for abuse, Congress and the I.R.S. made repeated efforts during the 1980s to curb this brand of tax wizardry before banning its use by corporations altogether in 1993. But while policy makers were busy trying to stop corporations from using this particular ploy, the endlessly creative club of elite tax advisers was inventing a new way to circumvent the ban, this time through the use of partnerships.

This was the twist that was especially beneficial to Mr. Trump. Wealthy families like the Trumps often own real estate and other assets through partnerships rather than corporations. Mr. Trump, for example, owned all three of his Atlantic City casinos through partnerships, an arrangement that allowed casino profits to flow directly to his personal tax returns when times were good.

But what if times were bad? What if Mr. Trump’s casino partnerships could not repay hundreds of millions of dollars they owed to bondholders? And what if the bondholders were persuaded to forgive this debt? Wouldn’t that force the partnerships — i.e., Mr. Trump — to report hundreds of millions of dollars of taxable income in the form of canceled debt?

Enter the tax advisers with their audacious plan: Why not eliminate all that taxable income from canceled debt by swapping “partnership equity” for debt in exactly the same way corporations had been swapping company stock for debt.

True enough, the I.R.S. and Congress had clearly signaled their disapproval of the basic concept. Fred T. Goldberg, who was the I.R.S. commissioner under George Bush, recalled in an interview that the I.R.S. frowned on partnership equity-for-debt swaps for the same reason it objected to corporate stock-for-debt swaps. “The fiction is that the partnership interest has the same value as the debt,” he said. Lee A. Sheppard, a contributing editor to Tax Notes, wrote in 1991 that trying to find a legal justification for this tactic was akin to proving “the existence of the Loch Ness monster.”

On the campaign trail, Mr. Trump boasts of his mastery of tax loopholes and claims no other candidate for the White House has ever known more about the tax code. This background, he argues with evident disgust, gives him special insight into the way wealthy elites buy off politicians and hire high-priced lawyers and accountants to rig the tax system — just as, he claims, they rig elections.

That insight was on display in 1991 and 1992 when he was laying the groundwork to make a multimillion-dollar tax bill disappear.

Before proceeding with his plan, Mr. Trump did what most prudent taxpayers do — he sought a formal tax opinion letter. Such letters, typically written by highly-paid lawyers who spend entire careers mastering the roughly 10,000 pages of ever-changing statutes that make up the United States tax code, can provide important protection to taxpayers. As long as a tax adviser blesses a particular tax strategy in a formal opinion letter, the taxpayer most likely will not face penalties even if the I.R.S. ultimately rules the strategy was improper.

The language used in tax opinion letters has a specialized meaning understood by all tax professionals. So, for example, when a tax lawyer writes that a shelter is “more likely than not” going to be approved by the I.R.S., this means there is at least a 51 percent chance the shelter will withstand scrutiny. (This is known as an “M.L.T.N.” letter in the vernacular of tax lawyers.) A “should” letter means there is about a 75 percent chance the I.R.S. will not object. The gold standard, a “will” letter, means the I.R.S. is all but certain to bless the tax avoidance strategy.

But the opinion letters Mr. Trump received from his tax lawyers at Willkie Farr & Gallagher were far from the gold standard. The letters bluntly warned that there was no statute, regulation or judicial opinion that explicitly permitted Mr. Trump’s tax gambit. “Due to the lack of definitive judicial or administrative authority,” his lawyers wrote, “substantial uncertainties exist with respect to many of the tax consequences of the plan.”

One letter, 25 pages long, analyzed seven distinct components of Mr. Trump’s proposed tax maneuver. It found only “substantial authority” for six of the components. In the stilted language of tax opinion letters, the phrase “substantial authority” is a red flag that the lawyers believe the I.R.S. can be expected to rule against the taxpayer roughly two-thirds of the time. In other words, Mr. Trump’s tax lawyers were telling him there were at least six different reasons the I.R.S. would likely cry foul if he were audited. In anticipation of that possibility, the lawyers even laid out a fallback plan that would have allowed Mr. Trump to spread the pain of a large tax hit over many years if the I.R.S. ultimately balked.

It is unclear whether the I.R.S. ever challenged Mr. Trump’s use of this specific tax maneuver. According to a financial disclosure statement prepared by Mr. Trump’s accountants, he was under audit by tax authorities as of 1993, only a year after he avoided reporting hundreds of millions of dollars in taxable income because of this legally suspect tactic. But the results of that audit are unknown and the agency declined to comment on Monday.

Regardless of whether the I.R.S. objected, Mr. Trump’s tax avoidance in this case violated a central principle of American tax law, said Mr. Buckley, the former chief of staff for Congress’s Joint Committee on Taxation who later served as chief tax counsel for Democrats on the House Ways and Means Committee.

“He deducted somebody else’s losses,” Mr. Buckley said. By that Mr. Buckley means that only the bondholders who forgave Mr. Trump’s unpaid casino debts should have been allowed to use those losses to offset future income and reduce their taxes. That Mr. Trump used the same losses to reduce his taxes ultimately increases the tax burden on everyone else, Mr. Buckley explained. “He is double dipping big time.”

In any event, Mr. Trump can no longer benefit from the same maneuver. Just as Congress acted in 1993 to ban stock-for-debt swaps by corporations, it acted in 2004 to ban equity-for-debt swaps by partnerships.

Among the members of Congress who voted to finally close the loophole: Senator Hillary Clinton of New York.

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Hillary Clinton Campaigns in Cleveland

On Friday, Hillary Clinton returned to the campaign trail with an event in Cleveland, Ohio. Clinton did reference Wednesday night’s debate saying that her three debates with Donald Trump more than prove that she has the stamina to be president. Speaking at Cuyahoga Community College, Clinton focused on her plans to help the middle class and ensure that everyone in America has an equal opportunity. She also addressed Trump’s refusal to say that he would accept the outcome of the election saying, “Make no mistake, by doing that, he is threatening our democracy. We know in our country the difference between leadership and dictatorship. The peaceful transition of power is one of the things that sets us apart.” She concluded by talking about what winning Ohio would mean to hear and urged everyone to take advantage of early voting or to vote on November 8th saying, “I want to earn your vote.” A video of Clinton’s speech is below.

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News Source: The Columbus Dispatch, Cleveland.com

Michelle Obama Campaigns for Hillary in Phoenix

On Thursday, First Lady Michelle Obama campaigned on behalf of Hillary Clinton in Phoenix, Arizona. Obama spoke to a crowd of over 7,000 about the optimistic vision for America offered by Clinton and her campaign platform. She condemned Donald Trump for his hateful rhetoric, and she blasted his refusal to say that he would accept the results of the 2016 election, regardless of the outcome. She said, “You don’t keep American democracy in suspense.” Obama then spoke about the importance of voting and how Arizona will play a vital role in this election. She admitted that this election cycle has been rough, but she said, “Do not let yourself get tired or frustrated or disgusted by everything you’ve seen in this campaign. Please, be encouraged. I have traveled the world, and I am telling you we still live in the greatest country on earth. We have every reason to be hopeful. Remember that in difficult times, we don’t give up. We don’t discard our highest ideals. No! We rise up to meet them. We rise up to perfect our union. That is the power of hope!” Watch a video of Obama’s speech below.

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News Source: The Arizona Republic, NBC12, The Washington Post

Vice President Biden Campaigns in New Hampshire

In Nashua, New Hampshire, Vice President Joe Biden spoke to supporters about electing Democrats to office up and down the ballot on November 8th. While he was in the state to campaign for Hillary Clinton, he also appeared with Senator Jeanne Shaheen and Democratic Senate candidate Maggie Hassan. Biden spoke about the importance of voting in the election on November 8th and blasted Donald Trump for his refusal to say he’d accept the outcome of the election. Biden said, “No democratic process can be sustained without a sense of trust. He’s questioning not the legitimacy of our elections, (but) the legitimacy of our democracy.” Biden also criticized Trump for his comments about the military and women saying that Trump does not represent American values. He spoke about a number of Clinton’s platform points saying that she will protect the middle class Watch a video of Biden’s speech below.

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News Source: WMUR, The Daily Progress

Republicans to Trump: American Elections Are Not Rigged

The following was released by Hillary for America:

At last night’s debate, and again today at his rally, Donald Trump declared his unwillingness to respect the electoral process that is the foundation of American democracy by refusing to accept the outcome of the election. American elections are not rigged. Peaceful transfers of power are a hallmark of our republic – and the envy of the world.

The backlash from fellow Republicans has been swift, leaving Trump increasingly isolated after members of his own party repudiated his position in forceful terms:

Reactions to Trump’s Comments at Debate and Post-Debate Rally:

Elected Officials

Senator Bob Corker (TN), 10/19/16: “It is imperative that Donald Trump clearly state that he will accept the results of the election when complete.”

Senator Jeff Flake (AZ), 10/19/16: “.@realDonaldTrump saying that he might not accept election results is beyond the pale”

Senator Lindsey Graham (SC), 10/19/16: “Like most Americans I have confidence in our democracy and election system… If he loses, it will not be because the system is ‘rigged’ but because he failed as a candidate.

Senator Ben Sasse (NE), 10/20/16: “Talking about rigged elections with zero evidence is dangerous because it erodes trust without justification and kindles cynicism that undermines self-government… Likewise, every America — Republican, Democrat, or Independent — should absolutely condemn voter intimidation or acts of violence.”

Wisconsin Governor Scott Walker, 10/20/16: “Gov. Scott Walker says Republican presidential nominee has to accept results of the election, even though Trump hasn’t said whether he will if Hillary Clinton wins. WLUK-TV reports Thursday that Walker said following an event in Green Bay that ‘The bottom line is whether he does or doesn’t, there’s going to be a new president.’”

Other Notable Republicans

Conservative Radio Host Laura Ingraham, 10/19/16: “He should have said he would accept the results of the election. There is no other option unless we’re in a recount again.”

Former McCain Strategist Steve Schmidt, 10/20/16: “It’s absolutely unprecedented for any presidential candidate in the history of the country.”

Former Counsel to Bush/Cheney Campaign Ben Ginsberg, 10/20/16: “I think you’ve seen many leaders of the [Republican] party say our elections are not rigged in the past few days. Of the 15 closest states right now, more or less, 11 of them have Republican secretaries of state so that the responsibility for counting the votes – while there’s a check and balance system in every state – really rests with republican elected officials.” [MSNBC All In, 10/20/16]

Reactions to Trump’s “Rigged Elections” Comments Prior to Final Debate:

Elected Officials (Current and Former)

Senator Jeff Flake (AZ) 10/16/16: “States, backed by tens of thousands of GOP and DEM volunteers, ensure integrity of electoral process. Elections are not rigged.”

Senator Lindsey Graham (SC), 10/6/16: “I don’t think it’s good for democracy to have a major candidate for president doubt the outcome,’ Graham told CNN’s Kate Bolduan and John Berman on ‘At This Hour.’ ‘But being rigged means it’s rigged against you and I think Mr. Trump’s fate is in his own hands.

Senator John Kasich (OH), 10/19/16: “No!” Kasich said emphatically when asked on “CBS This Morning” if the election is rigged. “Look, to say that elections are rigged and all these votes are stolen, that’s like saying we never landed on the moon, frankly. That’s how silly it is,” added Kasich, who noted that his first statewide election was “extremely close.”

Senator Rand Paul (KY), 10/17/16: “The Courier Journal reports, Paul spoke to a Republican student group at St. Xavier High School in Louisville Monday stating concerns of rebellion that some Trump supporters have called for are “overstated” and the elections are accurately recorded.”

Representative Doug Collins (GA-9), 10/17/16: “When Trump says it’s fixed or rigged, my hope is that it’s taken in the vein that the media is against me – not that the voting process is… We can argue the edges, but let’s not cut into the exoskeleton.”

Representative Peter King (NY-2), 10/17/16: “Is it legally rigged? No it’s not. Whoever wins, wins.”

Former Arizona Governor and Former Secretary of State Jan Brewer, 10/17/16: “Even former Gov. Jan Brewer (R, Arizona’s former secretary of state and a top Trump supporter, said: ‘I don’t think there’s a lot of fraud going on.’  Asked whether Arizona’s election results would be rigged, Brewer told The Arizona Republic: ‘Absolutely not in Arizona.’”

Ohio Secretary of State John Husted, 10/17/16: “First of all, I can assure Donald Trump I am in charge of elections in Ohio, and they’re not going to be rigged… Times have gotten tougher for a lot of people who’ve seen their incomes drop during a period where many people have gotten very wealthy. So they’re frustrated by those kinds of things. But our institutions like our election system is one of the bedrocks of American democracy. We should not question it. Or the legitimacy of it.” [Newsroom, CNN, 10/17/16]

• Husted on Trump’s comments: “Well, it’s irresponsible. He should focus on issues that matter to people… Give them some hope. Don’t create hopelessness in our country. Don’t make people feel despair.”

Michigan Secretary of State Ruth Johnson, 10/17/16: “Michigan Secretary of State Ruth Johnson said Monday she has ‘full confidence’ in the state’s decentralized election system, despite broad claims by Republican Donald Trump that the presidential election will be ‘rigged.’

Georgia Secretary of State Brian Kemp, 10/17/16: “Georgia Secretary of State Brian Kemp on Monday joined the tide of Republicans and elections officials who pushed back on Donald Trump’s unsubstantiated claims that a ‘rigged election’ would help Hillary Clinton win in November. Kemp said Georgia’s ‘battle-tested voting equipment and the election officials who manage the system have earned voters’ confidence’ with more than 45 million votes cast and tabulated. ‘As Georgia’s chief elections official,’ he added, ‘I have worked tirelessly to ensure Georgians have safe, accessible, and fair elections in our state.’”

Indiana Secretary of State Connie Lawson, 9/8/16: “I hate the fact that people are questioning whether the outcome of an election could be rigged.”

Iowa Secretary of State Paul Pate, 10/17/16: “‘Iowa has got one of the cleanest, best election systems in the country and I guarantee every eligible Iowa voter will be able to cast their ballot for the Nov. 8 election,’ added Pate, who said he wanted to clear away any ‘smoke’ over rigged elections by noting the many checks and balances Iowa has to maintain integrity and ferret out fraud.”

Tennessee Secretary of State Tre Hargrett, 10/18/16: “I believe Secretary Clinton and Gov. Pence both talked about, we’re going to accept the results of the election. And in this country, we have a transfer of power that, in my mind, works better than any other country in the world.”

Office of the Colorado Secretary of State Wayne Williams, 10/17/16: “‘Donald Trump has been tweeting about elections being rigged, but he offers no evidence of such,’ Secretary of State Communications Director Lynn Bartels said in a statement to Denver7. ‘I can say on Twitter I’m a super model, but that doesn’t make it so.’”

Washington Secretary of State Kim Wyman, 10/17/16: “[It’s] irresponsible for a candidate to be casting doubt on the election process and just making these sweeping statements that the election is rigged already and that the outcome is predetermined.”

Philadelphia GOP City Commissioner Al Schmidt, 10/17/16: “The real threat to the integrity of elections in Philadelphia isn’t voter fraud… The real threat to the integrity of elections is irresponsible accusations that undermine confidence in the electoral process.”

Other Notable Republicans

Former Romney Policy Adviser Lanhee Chen, 10/11/16: “Credible Republicans have to be a note of sobriety, and we do have to respect the outcome of the election.”

Former George W. Bush White House Press Secretary Ari Fleischer, 10/16/16: “[If] Donald Trump loses and fights the outcome, it will make many of his followers, which means millions of people, question the legitimacy of our American government. That’s destructive and corrosive.”

Former George W. Bush Aide Tony Fratto, 10/16/16: “You hate to have to fight something like this, but it is very corrosive, so you do have to fight it. You don’t want it to even pick up with a small segment of the population. Reince and Ryan and McConnell will have to concede for him, for the party. They just have to take things out of his hands.”

Former McCain Strategist Steve Schmidt, 10/16/16: “What this would be is an assault on the foundations of the long-established traditions of the country, an assault on democracy, vandalizing it.”

Robert Kelner, an attorney that has represented the RNC, NRCC and NRSC: “Donald Trump’s effort to stir up trouble at polling places and to question, without any factual foundation, the fairness of the general election is a dangerous and unprecedented attack on our democratic institutions.”

Bill Kristol, 10/17/16: “The only ‘large scale voter fraud’ going on this year is the Donald J. Trump presidential campaign.”

Update (10/21): Republicans Continue to Denounce Trump’s Refusal to Accept Election Outcome

Donald Trump continues to shock the world with his unwillingness to accept the legitimacy of the U.S. presidential election. Trump is only increasing his isolation from the Republican Party – and from reality – as leaders in his own party continue to denounce their nominee.

Today, additional Republicans join the growing list of GOP leaders repudiating Trump’s position:

NEW Reactions to Trump’s Comments at Debate and Post-Debate Rally:

Elected Officials

Senator Lamar Alexander (TN), 10/20/16: “‘The most conspicuous and enduring symbol of the American democracy is the freedom to vote for our leaders and the restraint to respect the results,’ U.S. Sen. Lamar Alexander, R-Tenn., said in a statement. ‘When you run for public office, you accept the verdict of the voters.’”

Senator Mike Lee (UT), 10/20/16: “It’s frightening beyond my ability to describe,” Lee, R-Utah, told The Daily Universe, the student newspaper at Brigham Young University. “It’s almost an anticipated repudiation of the outcome of the election. … It delegitimizes the entire process in a way that is really dangerous.”

Senator John Thune (SD), 10/20/16: “The American electoral process is the cornerstone of our democracy. Suggesting otherwise undermines an electoral system that is a model for nations around the world.”

Representative Jason Chaffetz (UT-3), 10/20/16: “And Rep. Jason Chaffetz, R-Utah, said he has faith in the elections. ‘Vigilance is wise, but to suggest it is rigged, I see no evidence of that. I have confidence in the integrity of the vote,’ he said. ‘Our nation has a rich history of integrity in elections, and I would expect that to be the same here again.’”

 Representative Diane Black (UT-6), 10/20/16: “But regardless of the outcome, both candidates should honor the results once they are certified and accept the legitimacy of the process.”

Representative Mike Kelly (PA-3), 10/20/16: “The office of U.S. Rep Mike Kelly, R-Butler, said he would ‘accept the legitimately determined results of the election… America’s faith in the democratic process is more durable than any candidate’s campaign rhetoric,’ it added.”

Maine Governor Paul LePage, 10/20/16: “LePage advised Trump to ‘take your licks and let’s move on four years.’ ‘Not accepting the results, I think, is a stupid comment. I mean, c’mon. Get over yourself,’ LePage said.”

South Carolina Governor Nikki Haley, 10/20/16: “‘This election is not rigged, and it’s irresponsible to say that it is,’ Gov. Nikki Haley said in a statement provided to The Post and Courier. ‘Faith in the democratic process is one of America’s greatest strengths, and it’s more important than the outcome of any election.’”

Tennessee Governor Bill Haslam, 10/20/16: “Gov. Bill Haslam, who has said he does not support Trump’s candidacy, told reporters on Thursday that the United States is ‘predicated on a peaceful transfer of power and I think one of the basics of that is the acceptance of election results.’ He pointed to the outcome of the 2000 presidential election between Democrat Al Gore and Republican George W. Bush that went weeks past Election Day because of a close contest in Florida. ‘Now it’s one thing if an election is — we had the election in 2000 that was obviously too close to call and had to be played out but we had a process for playing that out,’ Haslam said. ‘But again the whole system is based on a peaceful transfer of power and part of that includes you know accepting election results.’”

Other Notable Republicans

Former Oklahoma Secretary of State Tom Cole, 10/18/16: “I just don’t believe there is any risk of massive voter fraud in the elections . . . It does concern me, because you’ve got a national platform running for president, and you delegitimize the process by which presidents are chosen when you raise doubts.”

NCGOP Executive Director Dallas Woodhouse, 10/20/16: “We at the North Carolina Republican Party are not aware of election results being optional.”

Update (10/21): Battleground Editorials Rebuke Trump’s Attempt to Undermine the Election

Voting is easy and we’re seeing record turnout this election cycle.  That’s one of the reasons battleground state editorial boards are rejecting Trump’s attempts to undermine our democratic process by refusing to commit to accepting the election results if he loses.

Here’s what voters are reading in their hometown papers:

REGIONAL AND LOCAL EDITORIAL BOARDS

 Akron Beacon Journal: “What Trump Doesn’t Know About Elections And Other Presidential Things.” On Sunday, Donald Trump tweeted: “The election is absolutely being rigged by the dishonest and distorted media pushing Crooked Hillary — but also at many polling places — SAD.” The Republican presidential candidate has persisted with this theme though he offers no supporting evidence. Sad isn’t the word that comes first to mind in weighing his claim. Try pathetic, outrageous or ridiculous.”

Boston Globe: Trump’s Attempt To Delegitimize The Election. “Trump’s claims that the election is “rigged” against him have no basis in fact. Election fraud in the United States is so rare as to be nearly nonexistent. All 50 states and countless local boards control their own elections, and rigging the vote on a nationwide basis would be nearly impossible. The actual counting of votes is closely watched by observers from both parties. Early voting is underway across the nation, and no credible allegations of fraud have emerged.”

Buffalo News: “GOP Must Disavow Trump’s Attempt To Undermine Confidence In The Election.” In a campaign overflowing with accusations from the Republican presidential nominee, perhaps the worst yet is just now infecting the country. Donald Trump is working, purposefully and relentlessly, to convince people that the election, itself, is rigged against him. He is doing this without a shred of evidence beyond his own collapse in the public’s estimation.”

Charlotte Gazette-Mail: Trump’s Claim “Ridiculous” And “Laughable” “On some level, Trump’s answer wasn’t a surprise. It’s become apparent that he’s likely to lose this election, and he’s spent the past several weeks whipping his supporters into a frenzy by claiming the Nov. 8 vote will be rigged against him. It is a ridiculous claim. It should be laughable. A conspiracy to rig votes across the country would, by definition, involve thousands of people of all political leanings, starting with local poll workers and observers. But Trump, never one to concern himself with facts, has continued to fan the flames. It was still shocking to hear him refuse, when asked point-blank, to accept the upcoming election results.”

Chicago Sun-Times: Shameful Trump Declines To Accept Elections Results. “Trump took every opportunity to undermine the confidence of the American people in the integrity of our national elections. It’s an outrageously irresponsible game. Without the public’s confidence — a confidence that is fully warranted, we should add — our democratic system cannot work.”

Chicago Tribune: Trump, You Think Illinois Elections Are Rigged? Here’s What You Don’t Know. “Did you giggle when you heard the Republican nominee for president say that America’s election process is “rigged”? And when he warned about insiders stealing the election process, did you convulse with laughter? Of course, you did. You’re from Illinois. You know that what’s corrupt often is perfectly legal. That’s the real outrage. Many of Trump’s allegations are fantastic, impossible. He’s wrong — although Trump never minds being wrong.”

Cincinnat!: Trump Is Over The Top And Out Of Bounds. “Donald Trump’s claims of a rigged presidential election aren’t only unprecedented and irresponsible. They are dangerous….”

Concord Monitor: This is Trump – now lets vote “The bottom fell out of Republican Donald Trump’s sagging campaign at Wednesday night’s presidential debate when he refused to say – twice – whether he would accept the results of the Nov. 8 election. It is wrong for any candidate for president to toy with our nation’s confidence in fundamental tenets of our democracy – free and fair elections and the peaceful transfer of power. We believe Trump has cemented what should be obvious by now – that he is totally unfit to be president of the United States. He is not even fit to lose the presidential race.”

Daily Record: “To Trump, Any Loss Will Be ‘Rigged.” So Donald Trump finally went too far. Or maybe not. Either way, the third and – mercifully – last presidential debate of the season largely boiled down to one singular and unprecedented moment, when Trump refused to say he will accept the results of the election. “I will look at it at the time,” Trump said in responding to a direct question on the issue from debate moderator Chris Wallace.

Daily Progress: Trump should take cue from Adams, Jefferson race “Donald Trump at the third presidential debate, on the other hand, wouldn’t commit to honoring the results on Election Day and told America he would “keep you in suspense … We have never seen in a modern election — even the narrowest, nastiest of campaigns — a candidate so openly question the integrity of the democratic process that he might not even accept defeat.”

Las Vegas Sun Editorial: Refusing to concede would be disrespectful Trump’s final insult “Voters should reject Trump. And then he can sulk all he wants — as he did when his TV show didn’t win an Emmy — and retreat to his gilded lifestyle. But if he refuses to respect the peaceful electoral ritual that distinguishes our nation, shame on him, and he will have revealed himself as fools gold, a phony who came to the end of his run.”

Miami Herald: At Final Debate, Trump Shocks By Saying He May Not Accept Election Results. “His unwillingness to say whether he would accept the decision by voters served once again to remind Americans tuning in for the third and final debate of this topsy-turvy electoral season that Mr. Trump does not respect American political traditions — and actually seems to hold them in contempt. He compounded his failure by again raising the issue of rigged elections without providing anything in the way of evidence.”

Milwaukee Journal Sentinel: Donald Trump’s Reckless End Game “Will Trump ever concede if he loses? Or will he encourage his ardent supporters to reject the legitimacy of the election — attacking the very cornerstone of our democratic republic? Trump must realize he is losing. He is trailing in every credible national poll and in most battleground states.But after pinning the “loser” label on everyone from his Republican primary opponents to past prisoners of war to troops who suffer from battle fatigue, this pampered prince of privilege cannot imagine a graceful exit. And so he claims without evidence to be the victim of a massive conspiracy that no reasonable observer believes is real ”

Roanoke Times: Republicans must disavow Trump on not accepting election results “Before we say anything about the third and final presidential debate, we must say this: Republicans must condemn Donald Trump’s declaration that he might not accept the election results.We usually like to be able to see things in many shades of gray but there is only one way to see this: Trump just made a brazen assault on one of the basic tenets of American democracy — that we abide by election results and peacefully transfer power. What, exactly, is Trump proposing when he says he will keep the nation “in suspense” until he announces whether he will accept the results”

Sacramento Bee: Talk Of ‘Rigged’ Election Is Slippery Slope To Violence. “Imagine voting on Nov. 8 under the watchful gaze of, say, a posse of poll watchers, assault-style rifles slung over their shoulders, “Make America Great Again” hats perched on their heads. Sounds farfetched? Voter fraud is exceedingly rare, as researchers have found over and over.”

San Diego Union-Tribune: “Donald Trump Makes Joe McCarthy Look Good With ‘Rigged Election’ Talk. “Republican nominee Donald Trump’s unhinged behavior in the last week will go down in American history as among the most wide-ranging assaults on fundamentals of democracy and civility this nation has seen from a leading politician.”

Seattle Times: Donald Trump Has Invented A Conspiracy That Could Do Serious Damage. “DONALD Trump is preparing a crash-landing pad for the likelihood of his resounding defeat in the Nov. 8 election. His claims about “large-scale voter fraud” and a “rigged election” are self-serving and, worse, damaging to the American electoral process. Like so many other claims from Trump’s demagogic campaign, his claims take a gossamer thread of fact and weave them into conspiracy.”

St. Louis Post-Dispatch: Trump’s Worst Offense: The Vile Attempt To Discredit The Election.  “Of all the reckless assertions uttered by Donald Trump over the past two years, the most dangerous and despicable are those charging that the Nov. 8 election will be rigged. Unity and democracy do not concern Trump. Since the primary season, he has been casting doubt — with no evidence whatsoever — on the legitimacy of the democratic process.”

Star Tribune: Disgraceful defiance from Donald Trump “Unwilling to accept his backslide in the polls, Trump has been malevolently cultivating the notion that the American system of elections, whose heart is a peaceful, orderly transition of power every four years that is the envy of many nations, is so manipulated, so corrupt, that it cannot be trusted, nor its results necessarily accepted. Not only does Trump bring no evidence for such astounding assertions, he has made his claims in the face of overwhelming evidence to the contrary.”

Philadelphia Inquirer: Trump’s rigged election claim is a danger “His belligerent comments at Wednesday’s final presidential debate strike at the very structure of American democracy, where elections are used to transfer power peacefully from one administration to the next. Trump’s remarks are rooted in an alternate reality. He believes dead citizens and undocumented immigrants will vote in the Nov. 8 election. He claims the upcoming election is rigged against him, without offering a speck of proof.”

Philly Daily News: DN editorial: Trump’s claims of a rigged election are racist in nature “YOU DON’T HAVE to dig too deeply to hit the roots of the allegations over voter fraud in Philadelphia. It’s racism. Donald Trump may have used dog-whistle phrases in speeches in Altoona and Wilkes-Barre while claiming the election could be stolen because of widespread voter fraud in Philadelphia.”

Post And Courier: No, The Election’s Not Rigged. “As for Mr. Trump’s reckless contention that polling places will be rigged against him, that goes far beyond an early alibi for what many analysts now foresee as his defeat three weeks from today.That baseless accusation feeds the dangerous myth that Mrs. Clinton will win the presidential election outcome via a fraudulent process.And that sets the stage for even more widespread distrust by the electorate in our self-governing system.”

Tampa Bay Times: Republicans Should Defend Elections, Not Trump. “That follows his constant warnings that the election could be rigged, and it threatens the underpinnings of our peaceful democracy. There is no basis for Trump’s fearmongering, and Republicans such as Gov. Rick Scott and Attorney General Pam Bondi should stand up for the electoral process now before their presidential candidate fuels more public distrust. Trump’s harping about rigged elections is a fact-free, pre-emptive strike to blunt the sting of his failing campaign.”

Union Leader: Loser’s Lament: Trump Conspiracies Are Nonsense. “ It’s fairly clear Donald Trump now believes he will not win the presidential election. Trump says the media is “rigging” the election by focusing on his myriad flaws … Trump can whine about the press all he wants, though he wouldn’t be the Republican nominee without the wall-to-wall coverage he received over the past year. He goes too far in suggesting the election could be stolen at polling places.”

Virginian-Pilot: Trump’s Dangerous Indictment Of Democracy “His attack on the foundations of democracy is unhinged, especially since the apparatus of American elections is controlled by the states, most of which are run by Republican executives. Such is the state of the 2016 campaign that Republican luminaries across the nation, and even Trump’s own advisers, immediately began trying to undo the damage that his reckless rhetoric unleashed. That’s likely to be a futile effort. Wednesday was another example in a long campaign of Trump being Trump.”

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