One other theory I offer, just because I haven’t seen it mentioned (which may well mean it’s completely off the wall). What if the reason Romney isn’t releasing his returns is because he’s currently involved in an enormous audit with the IRS, going back through a decade’s worth of his returns, based on one of the numerous really shady things he is rumored to have been doing to avoid taxes? I’m assuming the IRS wouldn’t announce to the world that it is auditing Romney, anymore than they would announce to the world that they were auditing me. So maybe Romney simply realizes that in the world of political calculus, if the audit won’t be completed until December, he’ll be in office by then, if he wins, and if he wins, it probably means that the Republicans have retained either the House or Senate, and therefore he isn’t in danger of being immediately impeached. Well, just trying to think of reasons why Romney seems insistent on living in the worst of all possible worlds on this issue.