A former IRS commissioner has a plan for Donald Trump to boost his financial transparency, even if he continues to refuse to release his tax returns.

The Republican presidential candidate could release just the first two pages of his form 1040, along with Schedule A to show his itemized deductions, former IRS commissioner Fred Goldberg wrote in an op-ed published by CNBC Tuesday. Goldberg was at the IRS under President George H.W. Bush.

This limited release, Goldberg explained, would allow voters to verify how much Trump makes, how much he pays in taxes, and how much he contributes to charity, without risking his personal information or running afoul of the IRS audit that Trump has mentioned as a reason not to release his returns.

"Releasing this information would have no impact on any pending or future IRS audit of Trump. Zero. None," Goldberg wrote. "It is a risk-free first step with no downside."

Goldberg added that releasing just those few documents "would answer a few of the questions that Trump himself has raised during the campaign: He claims that he makes a lot of money; he claims that he makes significant charitable contributions; and he claims that he reduces his tax liability as far as current law allows."

The column was circulated by Hillary Clinton's presidential campaign, which has sought to raise questions about Trump's earnings and charitable contributions because he hasn't published his tax returns, as Clinton has.

Democratic lawmakers have also introduced legislation that would require presidential candidates to make public their tax returns.

Trump has published photos of himself signing his tax returns on social media. The photos indicate that his returns numbered many thousands of pages, in contrast to the few pages Goldberg suggested he release.

While Trump has also claimed that he is a multi-billionaire and that he makes large contributions to charities, those claims cannot be verified based on his public financial disclosures.