someone who seemed to owe tax
someone who in fact did owe tax*
Well, that would indicate a final determination by the IRS and the courts in the audit, which has not yet occurred.
Which is why I phrased it as "seemed to owe tax." The IRS can be wrong.
This sort or ambiguity has a stench of elitism and that should not be applied to a presidential candidate or incumbent, it is far more synonymous with those suited and booted tax evaders and tax avoiders that sit on the corporate ladder within high powered institutions that makes them think they are above the law because of the donations they make to their favourite political parties.
The IRS routinely settles for a fraction of what's due, often with small businessmen or individuals that have fallen on hard times.