Despite Trump's assertion it would make HIM a "smart guy" ... In reality, Trump doesn't do his taxes. So it would make his CPA or Tax Accountant the "smart guy". Which they are.
Contrary to Trump's other claim he "knows the tax code" ... NOBODY does. It's too convoluted. It is designed to trap you. If the government REALLY wants to get you - all they have to do is use the tax code. There are so many regulations, it is impossible to comply with it 100%.