Hillary ClintonHillary Diane Rodham ClintonDemocrats worry negative images are defining White House Heller won't say if Biden won election Whitmer trailing GOP challenger by 6 points in Michigan governor race: poll MORE on Tuesday criticized Donald TrumpDonald TrumpGraham says he hopes that Trump runs again Trump says Stacey Abrams 'might be better than existing governor' Kemp Executive privilege fight poses hurdles for Trump MORE for saying at 2016's first presidential debate a night earlier that not paying federal income taxes makes him “smart.”

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During Monday night’s debate, the Democratic nominee knocked Trump for not releasing his tax returns, saying it might be because he hasn’t paid income taxes.

The GOP nominee responded to her allegation, interjecting: “That makes me smart.”

Clinton slammed that answer at a campaign rally Tuesday in Raleigh, N.C.

“Last night, he actually bragged about gaming the system to get out of paying his fair share of taxes,” she said. “In fact, I think there is a strong probability he hasn’t paid federal taxes for a lot of years."

“If not paying taxes makes him smart, what does that make all the rest of us?” Clinton said to applause.

Trump has come under fire for not releasing his tax returns, something that presidential candidates have traditionally done over the past several decades. The real estate mogul has maintained that he will release them once the IRS completes a federal audit of him.

Clinton, her running mate Tim KaineTimothy (Tim) Michael KainePanic begins to creep into Democratic talks on Biden agenda Congress facing shutdown, debt crisis with no plan B Democrats confront 'Rubik's cube on steroids' MORE, and Trump’s running mate Mike PenceMichael (Mike) Richard PencePence says he hopes conservative majority on Supreme Court will restrict abortion access Federal judge to hear case of Proud Boy alleged Jan. 6 rioter seeking release from jail The Hill's 12:30 Report - Presented by Facebook - Dems attempt to tie government funding, Ida relief to debt limit MORE have all released their tax returns.

“Bill and I have released all of our tax returns. We believe we should do our part,” Clinton said.

During Tuesday’s rally, Clinton signaled her confidence about her debate performance.

Shortly after taking the stage, Clinton asked, while flashing a big smile, “Did anybody see that debate last night?

“Oh yes, one down, two to go.”

Without mentioning Trump's name, she knocked her opponent for refusing to offer details about some of his plans, namely his plan to combat the Islamic State in Iraq and Syria. Trump has claimed he doesn't want to reveal his strategy to the enemies.

“I got a chance to say a few things about what I want to do if I’m so fortunate to be elected as president,” Clinton said.

“I do have this old-fashioned idea that if I’m asking for your vote, I should tell you what I want to do, and I also got to convey my excitement about what we can do together.”