Lawyers say a less obvious factor that could change if Biden wins is the sway Trump has held over accountants, bankers and those in his inner circle who could be crucial witnesses to authorities.

"They're going to be much less afraid to talk about someone who is no longer the president," Rodgers said. She added that a case involving allegations of false statements to banks or tax fraud would likely be heavily documented, which, once the subpoena for the tax returns is produced, could aid the investigation.