While all Americans are protected from having their tax returns released without their permission, there is no right to use the name of a federal agency for the purpose of making fraudulent statements. If Mr. Trump is indeed being audited, the IRS can state that it is prohibited from commenting on an active audit. If, however, Mr. Trump is fraudulently claiming to be under an IRS audit for the purpose of personal gain (in this case, being elected president) it would not be a violation for the IRS to state something to the effect of, "The Internal Revenue Service has not issued any notice of audit for the tax years in question for Donald J. Trump."
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