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Manchester City’s Dominance: Normalizing the Extraordinary in English Football- by Ian Ladyman

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As the Premier League season draws to a close, Arsenal find themselves in a familiar position – on the brink of an exceptional campaign, yet potentially falling short of the ultimate prize. The consolation for the Gunners lies in the fact that they are not alone in this predicament. Liverpool, too, have experienced the agony of amassing impressive points totals, only to be pipped to the title by Pep Guardiola’s relentless Manchester City side.

Man City’s Coach, Pep.

In 2019 and 2022, Jurgen Klopp’s Liverpool team accumulated 97 and 92 points respectively, losing just one and two games in each season. Yet, on both occasions, they were denied the title by the narrowest of margins, with City claiming the crown by a single point. Now, Arsenal are poised to join this exclusive club of near-misses, should results on the final day unfold as expected.

What is remarkable is how accustomed we have become to City’s unprecedented levels of consistency and excellence. Guardiola’s team has normalized the abnormal, making the extraordinary seem routine.

Arsenal coach, Mikel.

If Arsenal win their final game against Everton, they will have recorded an impressive 16 victories from their last 18 matches. However, City need only to overcome a West Ham side with little to play for to secure their fourth consecutive title, having won their last nine games. Last season, they saw off Arsenal’s challenge by winning 12 straight matches when it mattered most.

Guardiola acknowledges the fine margins that have defined these title races, praising the efforts of Liverpool and Arsenal. He recognizes that reaching the final game with the title still in the balance is a testament to their magnificence, even if the eventual gap between first and second may appear significant.

While it is inevitable that City’s dominance will eventually wane, there are no immediate signs of a slowdown. The departure of Guardiola, along with key figures like Txiki Begiristain and Ferran Soriano, could prompt a significant reset at the Etihad. However, such speculation is merely clutching at straws.

The stark reality is that City are on the verge of an unprecedented fourth consecutive title, a feat never achieved in English football.

In the face of City’s relentless superiority, Arsenal’s challenge this season has been a welcome respite from what could have been a dull procession. Without the Gunners’ spirited pursuit, City’s dominance would have continued largely unchallenged, as has been the case in other European leagues like Germany, Italy, Spain, and France.

Arsenal star Bukayo Saka.

Some have labeled this season’s title race as boring, with resentment towards City’s sustained success, particularly in light of the unresolved Premier League charges relating to alleged financial irregularities. However, the presence of three teams in the race until recently has made it far from dull. The margins between first and second in other major European leagues pale in comparison to the Premier League.

Arsenal manager Mikel Arteta, who witnessed City’s final day triumph over Liverpool in 2019 as Guardiola’s assistant, admits to the emotional rollercoaster of such moments. He cited the example of Tottenham’s Son Heung-min, whose missed chance against City on Tuesday could have handed Arsenal the advantage heading into the final day.

Man City’s sensational Phil Foden.

Despite the disappointment, Arsenal have much to be proud of and look forward to. Arteta has assembled a young, talented squad with an average age of just over 25, primed for future success. The Gunners’ attractiveness as a destination for top players is evident, with Arteta confident in his ability to attract talent and improve his current squad.

As Liverpool face a potentially traumatic transition and Manchester United, Chelsea, and Tottenham grapple with their challenges, Arsenal appear best positioned to mount a sustained challenge to City’s hegemony.

Martin Odegaard, Arsenal captain.

For now, though, the football world awaits the finale of another enthralling Premier League season. While City’s dominance may be the prevailing narrative, Arsenal’s valiant pursuit has provided a captivating subplot.

As Guardiola’s men stand on the brink of history, the Gunners can take solace in the knowledge that they have played their part in pushing the champions to their limits, even if the ultimate prize remains tantalizingly out of reach.

Credit: Opinion of Ian Ladyman (Dailymail.com)

Prince Harry and Meghan Markle Welcomed to Nigeria by Fugitive Air Peace Airline CEO Wanted in US for Alleged $20M Fraud-Dailymail.com

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Prince Harry and Meghan Markle’s recent visit to Nigeria has taken a controversial turn as it was revealed that they were welcomed by a fugitive airline CEO who is currently wanted in the United States for his alleged involvement in a $20 million money laundering and bank fraud scheme. DailyMail.com can exclusively report that Dr. Allen Onyema, the CEO and Chairman of Air Peace, the airline the royal couple used for their flight from Abuja to Lagos on May 12, was among the small group of dignitaries who greeted the Duke and Duchess of Sussex upon their arrival.

Air Peace Boss Onyema and the Royal visitors.

Onyema, dressed in navy, wearing sunglasses and a red kufi hat, was photographed alongside the Sussexes as they disembarked from the Air Peace aircraft. Founded just over a decade ago by Onyema, Air Peace is the largest airline in West Africa, operating both domestic and international flights.

However, DailyMail.com has learned that the 59-year-old businessman is a wanted man in the United States, facing multiple charges related to millions of dollars’ worth of alleged fraud, as detailed in a federal indictment filed in November 2019. The indictment accuses Onyema of allegedly “using his status as a prominent business leader and airline executive to launder more than $20 million from Nigeria through US bank accounts.

It is important to note that there is no indication that either Harry or Meghan were aware of Onyema’s legal troubles before meeting him. DailyMail.com also understands that the couple had originally planned to use a different airline, but plans were changed at the last minute.

Air Peace Boss Onyema in blue dress and the Royal Visitors.

The charges against Onyema were initially filed by former US Attorney Byung J ‘BJay’ Pak, who has since left office. The case is now being pursued by US Attorney for the Northern District of Georgia, Ryan Buchanan, who took over the role in 2022.

At the time of filing, Pak stated, “Onyema allegedly leveraged his status as a prominent business leader and airline executive while using falsified documents to commit fraud.” Robert Murphy, the agent in charge of the DEA Atlanta field division, added, “Allan Onyema’s status as a wealthy businessman turned out to be a fraud. He corrupted the US banking system, but his trail of deceit and trickery came to a skidding halt.”

The indictment further alleges that Onyema set up various “innocent sounding multi-million-dollar asset purchases that were nothing more than alleged fronts for his scam.” It states that Onyema is the founder and chairman of several organizations across Nigeria, including the Foundation for Ethnic Harmony, the International Center for Non-Violence and Peace Development, and All-Time Peace Media Communications Limited.

Air Peace Boss Onyema in blue dress and the Royal Visitors.

According to the indictment, Onyema began traveling frequently to Atlanta in 2010, where he opened several personal and business bank accounts. Between 2010 and 2018, over $44.9 million was allegedly transferred into his Atlanta-based accounts from foreign sources.

Investigators allege that Onyema and his Chief of Administration and Finance, Ejiroghene Eghagha, used a series of export letters of credit to cause banks to transfer more than $20 million into Atlanta-based bank accounts controlled by Onyema, purportedly to fund the purchase of five Boeing 737 passenger planes by Air Peace. However, the supporting documents were allegedly fake, and the company that supposedly drafted the appraisals did not exist.

Both Onyema and Eghagha have been charged with various counts of conspiracy, bank fraud, credit application fraud, money laundering, and aggravated identity theft. The charges against them remain pending, with both men maintaining their innocence.

The revelation of Onyema’s legal troubles has cast a shadow over Prince Harry and Meghan Markle’s visit to Nigeria, raising questions about the vetting process for their engagements and the individuals they associate with during their international trips.

Credit: DailyMail.com

Dabney Coleman, Iconic Actor Known for Roles in Yellowstone, and 9 to 5, Passes Away at 92

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Dabney Coleman, the legendary actor best known for his roles in classic films like 9 to 5, Tootsie, and On Golden Pond, as well as his recent portrayal of John Dutton’s father in the hit series Yellowstone, has passed away at the age of 92. The news of his death was confirmed by his daughter Quincy Coleman to TMZ on Friday.

In a heartfelt statement to The Hollywood Reporter, Quincy said, “My father, Dabney Wharton Coleman, took his last earthly breath peacefully and exquisitely in his home on Thursday May 16th 2024 at 1:50 pm. My father crafted his time here on Earth with a curious mind, a generous heart and a soul on fire with passion, desire and humor that tickled the funny bone of humanity. As he lived, he moved through this final act of life with elegance, excellence and mastery.”

Born on January 3, 1932, in Austin, Texas, Dabney Coleman attended the Virginia Military Institute for two years before serving in the US Army’s Special Services Division. He later studied law at the University of Texas at Austin but was convinced by his friend, actor Zachary Scott, to pursue an acting career. Coleman left college a semester before graduation and trained at the Neighborhood Playhouse School of the Theatre in New York City under the tutelage of Sanford Meisner.

Coleman’s career spanned over six decades, with his first role coming in 1961 in the Broadway play A Call on Kuprin. He made his television debut the same year in an episode of Naked City and went on to appear in numerous TV shows, including The Alfred Hitchcock Hour, The Outer Limits, The Fugitive, I Dream of Jeannie, and The Donna Reed Show.

His breakthrough role came in 1976 when he portrayed Merle Jeeter in the series Mary Hartman, Mary Hartman, a part that was initially supposed to last only six episodes but ended up running for two years. Coleman credited this role with launching his career, stating in a 2014 Variety interview, “From that part spawned everything.”

Dabney, Dolly Parton, Lily Tomlin, and Jane Fonda.

Coleman’s film career took off with roles in The Towering Inferno (1974), 9 to 5 (1980), On Golden Pond (1981), Tootsie (1982), and WarGames (1983). He received critical acclaim for his portrayal of the villainous boss in 9 to 5, starring alongside Dolly Parton, Lily Tomlin, and Jane Fonda, whom he described as “fantastic” in a 2014 interview.

Throughout his career, Coleman won numerous accolades, including a Golden Globe in 1988 for his role in The Slap Maxwell Story, two Screen Actors Guild Awards in 2011 and 2012 for Boardwalk Empire, and a Primetime Emmy Award in 1987 for Sworn to Silence.

In 2012, Coleman revealed that he had been diagnosed with throat cancer, which affected his ability to speak. Despite this setback, he continued to work, appearing in shows like Ray Donovan, NCIS, and For the People. His final role was in a 2019 episode of Yellowstone, where he portrayed John Dutton Sr., the father of Kevin Costner’s character, in a poignant scene depicting the final moments of his life.

Coleman was married twice, first to Ann Courtney Harrell from 1957 to 1959 and then to actress Jean Hale from 1961 to 1984. He had three children with Hale: Kelly, Randy, and Quincy, as well as a daughter named Meghan from a previous relationship.

Dabney Coleman’s contributions to the entertainment industry were recognized with a star on the Hollywood Walk of Fame in 2014. His legacy as a gifted and versatile actor will continue to inspire generations to come.

US Election: Trump Sees Significant Increase in Support Among Black Voters, CNN Polls Reveal

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Former President Donald Trump is experiencing a remarkable surge in support among a surprising demographic: black voters, according to an average of polls conducted by CNN. The data shows that Trump’s support among black voters has jumped to 22 percent, a significant increase from the 9 percent he received in the 2020 presidential election.

Conversely, President Joe Biden, who heavily relied on the support of black voters to secure his victory in 2020, has seen his support among this demographic dip from 81 percent to 69 percent. CNN data analyst Harry Enten described this shift as a potentially “troubling sign” for the Biden campaign, as black voters played a crucial role in his successful bid for the White House in the previous election.

Enten emphasized the historical significance of this trend, stating that if Trump continues to gain support among black voters, he could potentially secure a larger share of this demographic than any Republican presidential candidate since Richard Nixon’s campaign against John F. Kennedy in 1960. “This could be a truly historic margin,” Enten remarked.

The CNN polling average also revealed that Trump’s popularity is particularly strong among younger black voters, with 25 percent of those aged 18 to 49 expressing their support for the former president. This figure is three times higher than the support he receives from black voters over the age of 50. While Biden still maintains a strong hold on older black voters, with 82 percent of them backing him, his support among the younger demographic appears to be waning.

Enten highlighted this generational divide, stating, “This is what a lot of folks have been talking about, that Joe Biden has a specific problem among younger black voters, and that is exactly what showing up right here. It’s these younger black voters who very much are turning on him and being much more supportive of Donald Trump than they were four years ago.

As the 2024 presidential race heats up, both Trump and Biden have agreed to participate in two debates, with the first scheduled for June 27 on CNN and the second set for September 10 on ABC News.

Recognizing the shifting dynamics within his voter base, Biden has embarked on a tour to reassure black voters of his commitment to their interests. During a recent visit to the National Museum of African American History and Culture in Washington D.C., Biden declared, “Black history is American history, we have a whole group out there trying to rewrite history, trying to erase history,” adding, “My name’s Joe Biden, and I’m a lifetime member of the NAACP.”

Biden’s upcoming commencement speech at Morehouse College, a historically black liberal arts college in Atlanta, Georgia, is another strategic move to solidify his support among black voters. Georgia, a swing state that Biden narrowly won in 2020, is expected to be a critical battleground in the upcoming election.

Despite Biden’s efforts, Trump currently holds a 1.1 percentage point lead over the incumbent president in a hypothetical general election matchup, according to RealClearPolitics.

As the 2024 presidential campaign continues to unfold, the shifting allegiances of black voters, particularly among younger generations, may prove to be a decisive factor in determining the outcome of the election.

Credit: DailyMail.com

50 Cent, Cassie’s Husband, & O’Day React to Diddy’s Brutal Assault on Cassie Ventura Seen In 2016 Video

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Fellow hip-hop artist Diddy, 50 Cent, has reacted to the 2016 viral video showing the troubled music icon, Diddy beating up his then-staff cum lover Cassie Ventura. The video footage released by CNN shows the alleged assault of Cassie Ventura by Diddy at a Los Angeles hotel in 2016. The footage, published on Friday, depicts Ventura walking to the elevator of the InterContinental Hotel in Century City on March 5, 2016. Diddy, wearing only a towel, is seen chasing after her down the hallway, hitting her, throwing her to the floor, and repeatedly kicking her. He then attempts to drag her away before she is seen trying to make a call on the hotel phone. He appears to throw a vase, aligning with Cassie’s account in her now-settled lawsuit against Diddy, in which she claimed he threw objects at her as she “ran to the elevator to escape.”

Her lawsuit detailed the incident: “In or around March 2016, during an FO at the InterContinental Hotel in Century City, Los Angeles, Mr. Combs became extremely intoxicated and punched Ms. Ventura in the face, giving her a black eye.” After he fell asleep, Ventura tried to leave the hotel room, but Diddy awoke and began screaming at her, followed her into the hallway, grabbed her, and threw glass vases at her.

At the time, Diddy released a statement via his lawyer, vehemently denying the allegations. The day after Ventura filed the lawsuit in November, she and Diddy settled, with both parties issuing a statement saying they resolved the matter “amicably,” per TMZ.

Despite the settlement, many people have come forward with their own disturbing allegations against Diddy, which he has also denied. He has become the focus of a federal investigation.

Although Cassie has not commented on the video, her lawyer told CNN, “The gut-wrenching video has only further confirmed the disturbing and predatory behavior of Mr. Combs. Words cannot express the courage and fortitude that Ms. Ventura has shown in coming forward to bring this to light.” A representative for Diddy has not yet commented on the video.

Cassie’s husband, Alex Fine, shared a message on Instagram after the video was published, emphasizing the importance of creating a safe world for women and girls. He stated, “Men who hit women aren’t men. Men who enable it and protect those people aren’t men. As men, violence against women shouldn’t be inevitable. Check your brothers, your friends, and your family.”

He continued, “Men who hurt women hate women. To the women and children, you’re not alone, and you are heard. To the abusers, you’re done. You’re not safe anymore, you’re not protected anymore.”

created by photogrid

Aubrey O’Day, who worked with Diddy in the 2000s and has been speaking out about him for years, reacted on social media. She warned abuse survivors about the “disturbing” video and expressed support for all of Diddy’s victims. She emphasized the need to change the system so no one has the power to bury or discredit voices.

50 Cent, who has had a long-standing rivalry with Diddy, reposted the footage and commented sarcastically on the anticipated legal defense. Claudia Jordan and journalist Jemele Hill also weighed in, condemning the actions depicted in the video and expressing support for Cassie.

Jordan criticized those who defended Diddy, noting that women often need extensive evidence to be believed. Hill praised Cassie’s courage in coming forward and wished her well, calling Diddy a “POS.”

The release of this video has sparked widespread reactions and further condemnation of Diddy’s alleged behavior. The investigation into these allegations continues.

Credit: Toofab.com

Luis Suárez Surpasses Messi as MLS Leading Scorer in Inter Miami’s Comeback Victory

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In a thrilling turn of events, Luis Suárez reclaimed the top spot on the MLS scoring chart with his 11th goal of the season during Inter Miami’s stunning 3-2 comeback victory against CF Montreal on Saturday night. Suárez’s goal, which came just one minute after teammate Matias Rojas had pulled one back for Inter Miami, helped the team erase a two-goal deficit and secure their fifth consecutive win.

Suárez, who entered the match trailing Lionel Messi by one goal, capitalized on a corner kick opportunity to score his fourth goal in two games, following up on his impressive hat trick performance last Saturday. The Uruguayan striker’s consistency and goal-scoring prowess have been instrumental in Inter Miami’s recent success.

Messi, who had a relatively quiet night by his standards, saw his eight-game streak with multiple goal contributions come to an end. The Argentine superstar, who now sits second on the MLS scoring list with 10 goals, had opportunities to find the back of the net but was unable to convert.

His free kicks soared above the crossbar, lacking the necessary bend to find the target, while his attempts in the 84th and 91st minutes were thwarted by an offside call and a block, respectively.

Despite Messi’s subdued performance, Inter Miami displayed their resilience and depth as they mounted a remarkable comeback. Bryce Duke (22′) and Jules-Anthony Vilsaint (32′) had given Montreal a commanding 2-0 lead early in the match, but Rojas’ goal in the 44th minute, scored while Messi was on the sideline, ignited Inter Miami’s resurgence. Rojas has now scored three goals in three matches since joining the club.

Montreal’s late attempts to equalize through Dominic Iankov (69′), Joaquín Sosa (74′), and Joel Waterman (95′) were unsuccessful, as Inter Miami held on to secure the victory and extend their winning streak.

Messi, who had caused concern earlier in the match after being tackled by Montreal’s George Campbell, showed no ill effects from the incident. He continued to possess the ball and contribute to Inter Miami’s play, allaying fears of a potential injury that could have jeopardized his participation in the upcoming Copa America.

As Inter Miami continues to climb the MLS standings, the partnership between Suárez and Messi, along with the emergence of new talents like Rojas, has transformed the team into a formidable force.

With Suárez now leading the league in goals and Messi not far behind, Inter Miami looks poised to make a strong push for the playoffs and potentially challenge for the MLS Cup.

Messi’s Availability for Club and Country Uncertain as Inter Miami Faces Busy Schedule and MLS Injury Rule Controversy

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Lionel Messi’s participation in upcoming matches against Orlando City and D.C. United remains uncertain following a tackle by Montreal’s George Campbell during Inter Miami’s 3-2 victory on Saturday night. The incident has not only raised concerns about Messi’s fitness but has also sparked a debate about the MLS’s new injury rule.

Inter Miami is set to play three matches in just eight days, and with the Copa America on the horizon, keeping the Argentine superstar healthy is a top priority for both the club and his national team. Messi spent several minutes on the pitch after being tackled by Campbell just before halftime. The Montreal player’s momentum carried him directly into Messi as the 2022 World Cup champion extended his left leg to control a pass.

After being evaluated by trainers, Messi walked to the sideline, visibly upset about the two-minute wait he had to endure before re-entering the game at the next stoppage point, as per the new MLS rule implemented this season. Cameras captured Messi’s disgust as he said, “With this kind of rule, we’re headed in the wrong direction.”

Inter Miami coach Tata Martino did not comment on Messi’s condition after the match but criticized the rule change, stating that it should be re-evaluated. Campbell received a yellow card for the tackle, and Messi was forced to stand on the sidelines for two minutes. “With this rule change, there are situations that need to be reviewed,” Martino said. “For me, the infraction was clear. It was a yellow card, and in the end, we were the ones who lost Leo for two minutes.”

Despite Messi’s quiet night, just one week after making MLS history with five assists and six total goal contributions in a 6-2 win over the New York Red Bulls, Inter Miami secured a crucial victory. The team’s ability to mount a comeback and win without Messi’s direct involvement highlights their growing strength and depth.

As Inter Miami prepares for a demanding schedule, with matches against Orlando City on Wednesday and D.C. United next Saturday, the focus will be on Messi’s fitness and the potential impact of his absence. The club will need to carefully manage their star player’s workload to ensure he remains healthy for both the MLS season and the upcoming Copa America.

The controversy surrounding the MLS’s new injury rule is likely to continue, with players, coaches, and fans questioning its effectiveness and fairness. As the league continues to attract top talent from around the world, it will be crucial to strike a balance between player safety and the flow of the game.

Lionel Messi Avoids Injury as Inter Miami Mounts Stunning Comeback Against CF Montreal

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In a thrilling encounter at Stade Saputo in Montreal, Lionel Messi’s Inter Miami showcased their resilience by overcoming a two-goal deficit to secure a 3-2 victory against CF Montreal on Saturday night. The match marked Messi’s first appearance in Canada, and although he was held scoreless and without an assist, his team’s performance proved their quality and depth.

Montreal took an early lead and seemed to be in control, but Inter Miami staged a remarkable comeback just before halftime. Matias Rojas ignited the turnaround with a goal in the 44th minute, and Luis Suárez equalized in first-half stoppage time, interestingly while Messi was resting on the sideline.

The second half saw Messi miss two free kick opportunities and make two late charges towards the net, but it was Benjamin Cremaschi who emerged as the hero, scoring the decisive goal in the 58th minute to secure Inter Miami’s fifth consecutive win – a first in the club’s four-year history.

Despite the loss, the Canadian crowd couldn’t help but cheer for the legendary Argentinian, much to the disappointment of Montreal coach Laurent Courtois. “Yeah, it was a good game. I understand the people cheering for Messi. For me as a head coach when I’m losing, hearing my stadium cheering the other guy when we’re losing, it’s tough,” Courtois remarked.

Perhaps the most significant takeaway from the match was Messi avoiding a potentially serious injury to his left leg, which could have jeopardized his participation in the upcoming Copa America, set to begin in about five weeks.

The victory also saw Messi’s remarkable streak of eight consecutive games with multiple goal contributions come to an end, and he relinquished the MLS scoring lead to his teammate. However, the Argentine icon’s presence on the pitch and his team’s ability to mount a comeback without his direct involvement underscores Inter Miami’s growing strength and cohesion.

As Inter Miami continues to surge up the standings, their latest triumph against CF Montreal serves as a testament to the club’s determination and the transformative impact of Lionel Messi’s arrival in Major League Soccer.

Sean “Diddy” Combs Files Motion to Dismiss Jane Doe’s Sexual Assault Lawsuit

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Sean “Diddy” Combs, the 54-year-old rapper and music mogul, has recently filed a motion to dismiss the sexual misconduct lawsuit brought against him by an anonymous woman known as Jane Doe, according to court documents obtained by TMZ on Friday, May 10.

In the court filing, Diddy’s attorneys argue that the amended complaint fails to address the “falsehoods and incurable defects” present in the original lawsuit. They claim that the alleged incident never occurred and that the plaintiff cannot provide specific details about the date or time of the alleged assault, yet “purports to miraculously recall the most prurient details with specificity.”

The motion further asserts that the case should be dismissed with prejudice to protect Diddy from “further reputational injury” and to prevent the waste of party and judicial resources. Diddy has not publicly commented on the dismissal request, and Us Weekly has reached out to his representatives for a statement.

In December 2023, Us Weekly confirmed that Jane Doe had sued Diddy in the Southern District of New York, alleging that she was sex-trafficked and gang-raped by the rapper in 2008 when she was 17 years old. Diddy promptly denied the “sickening allegations” in a statement to Us Weekly, emphasizing that he would fight for his name, family, and the truth.

This lawsuit is just one of several misconduct allegations that Diddy has faced in recent months. In November 2023, his ex-girlfriend Cassie (Casandra Ventura) sued him for rape and repeated physical abuse. Although they settled the suit one day later, several other individuals have since come forward with their own allegations against the music mogul, all of which he has denied.

In March, Homeland Security raided Diddy’s residences in Los Angeles and Miami as part of a federal sex trafficking investigation. Diddy was not present during the raids and has not been arrested or charged with any crime. His lawyer, Aaron Dyer, condemned the allegations and criticized the “gross overuse of military-level force” during the execution of the search warrants, as well as the treatment of Diddy’s children and employees.

As the legal proceedings continue, Diddy maintains his innocence and seeks to protect his reputation and legacy from the mounting allegations of sexual misconduct.

Credit: USWeekly.com

Trump Faces Potential $100 Million Tax Bill from Questionable Chicago Tower Deductions

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Former President Donald J. Trump may owe over $100 million in taxes due to a dubious accounting maneuver he used to claim improper tax breaks from his troubled Chicago skyscraper, according to an Internal Revenue Service inquiry uncovered by The New York Times and ProPublica.

The 92-story Trump International Hotel and Tower, which opened during the Great Recession, has been a massive financial loss for Mr. Trump. However, when seeking to reap tax benefits from these losses, the I.R.S. argues that he went too far, effectively writing off the same losses twice.

In 2008, Mr. Trump claimed on his tax return that his investment in the tower was “worthless” due to the project’s debt, resulting in reported losses as high as $651 million for that year.

Then, in 2010, he executed a maneuver to extract further benefits, shifting the company that owned the tower into a new partnership and using this shift to declare an additional $168 million in losses over the next decade.

The I.R.S. undertook a high-level legal review of the case during Mr. Trump’s presidency before pursuing it. The Times and ProPublica, in consultation with tax experts, calculated that the revision sought by the I.R.S. would create a new tax bill of more than $100 million, plus interest and potential penalties.

The outcome of this dispute could set a precedent for wealthy individuals seeking tax benefits from the complex laws governing partnerships. The six tax experts consulted for this article believe that Mr. Trump’s accounting maneuvers appear questionable and unlikely to withstand scrutiny.

This audit represents another potential financial threat for Mr. Trump, who is already facing significant financial judgments in other cases. Reporting by The Times has found that throughout his business career, Mr. Trump has often used highly aggressive, and at times legally suspect, accounting maneuvers to avoid paying taxes.

The I.R.S.’s position is that Mr. Trump’s 2010 merger violated a law meant to prevent double dipping on tax-reducing losses. If the agency prevails, Mr. Trump would need to amend his tax returns from 2011 to 2017, removing $146 million in losses and adding up to $218 million in income from condominium sales, potentially resulting in a tax bill exceeding $100 million.

The Chicago audit was briefly mentioned in a December 2022 congressional report, confirming that it was still underway and could affect Mr. Trump’s tax returns from several years.

Tax experts expressed surprise that the I.R.S. did not initiate an audit of the 2008 worthlessness deduction, suggesting that the understaffed agency may have missed the deadline to investigate it and is now attempting to make up for that oversight by auditing the 2010 merger transaction.

The I.R.S.’s difficulty in keeping up with Mr. Trump’s maneuvers highlights the need for Congress to reform the rules surrounding the worthlessness deduction, according to tax experts. The outcome of this audit could have significant implications for Mr. Trump’s financial future and the broader landscape of partnership taxation.

Credit: TheNewYorkTimes.com

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