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1 1 (July 2, 2019)

handle is hein.crs/govbakx0001 and id is 1 raw text is: Congressional ______ *Research Service Congressional Access to the President's Federal Tax Returns Updated July 2, 2019 UPDATE 7/2/2019: On April 3, 2019, the Chair of the House Ways and Means Committee sent a letter to the Commissioner of the Internal Revenue Service requesting the individual income tax returns of President Trump, income tax returns for various business entities related to President Trump, and additional administrative files and audit information relating to such returns, pursuant to Internal Revenue Code Section 6103(f). The request covers returns filed for tax years 2013 through 2018. On May 6, 2019, the Secretary of the Treasury informed the Chairman of the House Ways and Means Committee that, on the advice of the Department ofJustice, he will not release the President's tax return information because the Committee's request lacks a legitimate legislative purpose. On May 10, 2019, the Committee issued subpoenas to the Secretary of the Treasury and the IRS Commissioner for the production of virtually the same tax return information requested under IRC Section 6103(f). The Treasury Secretary informed the Committee on May 17, 2019 that the Department would not produce the subpoenaed documents [for the same reasons it would not produce the materials requested under Section 6103. On July 2, 2019, the House Ways and Means Committee filed a complaint with the US. District Court for the District of Columbia seeking court orders for the production of both the subpoenaed documents and the documents requested under Section 6103(f). The original post from March 15, 2019 follows below. The Chair of the House Ways and Means Committee is reportedly preparing to send a request to the Treasury Department's Internal Revenue Service (IRS) to obtain President Trump's federal tax returns. This request appears prompted by the President's departure from the past practice of sitting presidents and presidential candidates voluntarily disclosing their recent tax returns. This Sidebar analyzes the ability of a congressional committee to obtain the President's tax returns under provisions of the Internal Revenue Code (IRC); whether the President or the Treasury Secretary might have a legal basis for denying a committee request for the returns; and, if a committee successfully acquires the returns, whether those returns legally could be disclosed to the public. Congressional Research Service https://crsreports.congress.gov LSB10275 CRS Legal Sidebar Prepared for Members and Committees of Congress

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