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comment by b_b

I don't think someone in the IRS would do that knowing that they will be found out in like a minute. My guess is that it's someone, a Deep Stater at DoJ, say, who has a serious bone to pick with him. That person is probably more savvy at how investigations would proceed, and knows how to cover their tracks. There are probably so many people who have seen them at this point, however, that there could be multiple sources.