As the Presidential debates draw closer, Donald Trump’s taxes and Joe Biden’s alleged cognitive decline appear to be key issues which will be addressed by the two contenders. A report by the New York Times, which claims Mr Trump hasn’t paid income tax for 10 of the last 15 years, has been denied by the President who maintains he has been unfairly treated by the IRS. USSC non-resident fellow Kim Hoggard spoke to Sky News about the coming debates.