Mitt Romney's Offshore Bank Accounts and Tax Returns

My Take: In 2009 the Internal Revenue Service began to crackdown on the use of secret overseas bank accounts as tax havens. They offered a reduced penalty and amnesty to taxpayers who came forward before Oct. 15, 2010.

During the summer of 2010 Switzerland's largest bank announced that it would disclose the names of more than 4,000 U. S. account holders.

Romney's Swiss bank account was closed in 2010.

The question remains: What is the real reason Romney will not release his tax returns prior to 2010? Is it because in doing so it would prove that he had received amnesty for a serious crime, which would most assuredly destroy any chance of him becoming president?