Sounds like (suprise surprise) the Trump Org wasn't very smart about their tax evasion. Set the CFO's salary, and then deducted the various perks from it, and paid him the difference (and reported only the latter). Makes it very clear that they understood that the perks were in fact compensation.
Expense side: It's a personal, not business, expense to park at your primary place of employment, so you can't deduct it. You can deduct business-related parking fees when visiting a customer or client, such as airport parking. But only the business-related, not personal-benefit, portion.
I haven't done taxes since 1996, so I'm rephrasing the layman's pamphlet, not the code.
https://www.irs.gov/publications/p15b#en_US_2021_publink1000193746
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Income side: A "working condition benefit" (including parking) is something that is normally allowable as a business or depreciation expense to the employee if the employee pays for it.
The employee deductible part of an employer's parking benefit is up to $270/month. The receiver must be an employee, not self-employed or the owner himself. The employee can deduct on his personal return the uncompensated parking expense, but not the compensated part. But only the business-related, not personal-benefit, portion. The employer deducts the compensated part on his business return.
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Summary
Income side: So apparently the benefit receiver either 1) personally deducted too much (such as the personal-benefit portion), or 2) was not an employee. 3) Or the employer deducted from his business return too much (such as the total parking fee, not just the employer-paid part).
Expense side: I'm breaking down! Fuck this shit! How about, the uncompensated non-employee independent contractor didn't save his receipts! There are more possibilities to list, but that's all you get.
