Democrat Hillary Clinton wants higher taxes, but in the past has gone to ridiculous — and likely fraudulent — lengths to lighten her own burden, influential anti-tax crusader Grover Norquist said Friday.

In an appearance on “The Laura Ingraham Show,” Norquist, the president of Americans for Tax Reform, pointed to a story from 1993 highlighting the fact that the Clintons had claimed a tax deduction for donating Bill Clinton’s used underwear to charity as far back as the 1980s.

“Hillary Clinton has not paid the taxes she owes … This is tax fraud.”

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The story got some attention at the time, but Norquist said a review of those tax returns turned up 10 pages of deductions that overvalued donated items by $1,300 to $1,500.

“Hillary Clinton has not paid the taxes she owes … This is tax fraud,” said Norquist. “People go to jail. They get massive fines for giving a car to charity and misrepresenting the value of the car.”

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Norquist said the claimed deductions were “so far out of line with what” with what charities like the Salvation Army and Goodwill Industries estimate for the value of similar items.

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“This is just explaining that when she and Bill pay their own taxes, they have a different attitude than they do towards other people,” he said.

Norquist said those early deductions show the Clinton mentality on a small scale. He pointed to the “pay-to-play” allegations against Clinton from her time as secretary of state as evidence of that mentality on a larger scale.

“Selling foreign policy? This is new low,” he said. “This is awfully odd. But again, if you believe there’s a different set of rules for you than for other people.”

Norquist also blasted the “elite media” for largely ignoring the tax-deduction story.

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“They did have this information. They just chose not to share it ’til after the Clintons were safely elected,” he said. “And when they did drop it, it was largely in the context of giggle-giggle, ‘isn’t that kind of silly, odd disgusting?’ instead of fraud.”

Norquist speculated it would have been a different story for a Republican.

“You can imagine for your favorite Republican politician, this would have been the end of their career. And for the Clintons, it’s not even a speed bump.”