When Donald Trump isn’t refusing to release his tax returns because of “a fake audit that definitely does not exist,” as Seth Meyers put it Monday night, he has started to suggest that they will simply be too complicated for members of Congress to comprehend.

Now, the Late Night host added, White House Press Secretary Sarah Huckabee Sanders has taken that argument “one step further,” telling Fox News host Chris Wallace over the weekend that “this group of congressmen and women” are not “smart enough to look through the thousands of pages that I would assume that President Trump’s taxes will be.”

“OK, now this is what she wants. She’s trolling us,” Meyers said.

Meyers continued, “She wants us to get all mad and riled up and point out all the ways that Trump is actually the idiot, because that’s their only move, to just take whatever we say about Trump and turn it back on us. And we’re just too dignified for that, we will not stoop to her level, and I’m just kidding, here’s a bunch of dumb shit the president has said and done.”

After an extended montage of Trump struggling to read his teleprompter and bragging about his “very, very large a-brain,” Meyers said, “Yeah, but we’re too stupid to understand the tax returns of someone who is clearly suffering from what’s known in the medical community as Degenerative Italian Stereotype Disease.”

Later in the segment, the host moved on to Trump’s recent threats to transport undocumented immigrants to “sanctuary cities,” calling it “one of the dumbest attempted trolls” he has ever heard.

“We’ve all been actively volunteering to take in more refugees,” he said, “and Trump is like, ‘Oh, I know, I’ll let them take in more refugees, that’ll show them!’”

WATCH: