"So some of the items that he deducted were personal no-show employees. He deducted payments that were made to who he called his West Coast assistant, but she was essentially a prostitute," the whistleblower testified.

The House Ways and Means Committee interview the whistleblower, an IRS criminal investigator, on June 1. According to the testimony, which was released to Congress on Thursday, the deductions amounted to $106,000 in taxes in 2018, which he classified as business expenses.

"He made payments — there's an $18,000 wire that is made to one of these individuals, and on the wires they say $8,000 in wage and $10,000 in golf — $10k golf club member deposit. And we know that that $10,000 went to pay for a sex club," the whistleblower told Congress. "He went to a sex club, and we've talked to the person that owned that sex club, and they confirmed that he was there. And the guy has to pay $10,000, and the girl — whoever is referring him there doesn't have to pay anything. So that was deducted on the tax return."