If you’re looking for the IRS to go after Trump, the commissioner is a conservative first and a tax collector second. It will take the states to go after the Trumps under state law.

Emoluments? What are those?

IRS Chief Makes More Than $100,000 Per Year Off Trump Property, Documents Show (Forbes, September 1, 2020)

The lede:

The commissioner of the IRS—who is responsible for releasing President Trump’s tax returns to Congress—owns two rental properties at the Trump International Waikiki that he profits off of while in office, according to new documents obtained by a watchdog group in Washington, raising new questions about his withholding of Trump’s tax returns as the president goes to court to keep them hidden.