Every tax return has the following signing statement on it:
"Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge."
Given that presidential and vice presidential candidates have unique access and high potential for conflicts of interest with the government, it should be made mandatory that the IRS disclose to the public the personal tax returns of presidential and vice presidential candidates, their spouses, and any legal entity for which that the candidate are holds more than 1% of ownership.