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Does. >> along with the 2011 tax return on friday, the romney campaign released a statement from pricewaterhouse coopers that said the lowest effective personal income tax rate that romney enjoyed since 1990 was 13.6% and the average rate that mitt romney since 1990 was 20%. joining me now, david k. johnston, a professor at syracuse university and the author of the new book "the fine print" and steven a certified public accountant and managing partner. he specializes in high net worth individuals. what have we learned? >> well, romney, as you just showed in the clip, by his own standard has ab...

Reasons he's disqualified. if he doesn't win he can file an amended tax return over the next three years and take the full charitable deduction. we still haven't seen his 2009 return, which would be when, if he sought any forgiveness from the u.s. government for having undeclared account or if he was involved in the ubs criminal tax shelter activities in any way, that would have come forward, among many other things we haven't learned about. >> steven, what would we look for in the 2009 return romney is refusing to release? that's the one where he would have been able to take advantage of a sp...

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