Courts have ruled that Congress can investigate issues to aid in its consideration of legislation, administration of existing laws, and general oversight authority. Yin, “Preventing Congressional Violations of Taxpayer Privacy.” Professor Yin argues, however, that the House Ways and Means Committee did not have a legitimate purpose for releasing the groups’ tax return information because most of the information was “completely unrelated” to the committee’s oversight objective and no disclosure was necessary to support the claims the committee made in its referral letter. The original provision authorized the tax committees to submit any “relevant or useful” information from tax returns to the full House or Senate, which would effectively make the information public. Congress further cemented that right five decades later when it found that the IRS failed to properly audit President Richard Nixon’s tax returns. That power is broad. Under the … But if the president of the United States has any privacy interest at all in his tax returns, it is overwhelmed by Congress’ interest in informing itself and thereby fulfilling its function within the constitutional system of checks and balances. Several of these years precede President Trump’s presidency. But the president of the United States is, of course, not just any tax filer. Trump’s lawyer has already argued that Neal’s stated reasons are politically motivated. Learn more about Friends of the NewsHour. Professor Yin describes this as Congress’ public “informing function.”27 The relevant statutory text reads: (4) Agents of committees and submission of information to Senate or House of Representatives, (A) Committees described in paragraph (1). George K. Yin, “Congressional Authority to Obtain And Release Tax Returns,”. Mnuchin cited concerns about violations of privacy as the primary reason for the denial. The review could also inform members of Congress as they consider important details in the bill, including the number of years for which candidates are required to disclose returns and whether they are required to disclose only personal returns or both personal and business returns, for example.82 At the same time, as Tax Policy Center Senior Fellow Steven Rosenthal notes, reviewing the president’s returns in closed session would help enable the House Ways and Means Committee evaluate claims that the legislation would impinge upon legitimate privacy interests and weigh any privacy interests against the much greater public interest in disclosure.83. If Treasury Secretary Mnuchin chooses to defy Congress’ request and keep Trump’s tax returns hidden, he will simply be breaking the law. Doing so could inform Congress as it decides whether to amend the tax law or repeal it in full or in part. Read the original article. Neal has not given a timeline for when he'll request Trump’s tax returns, but others have predicted that it will be soon. Peter Overby, “Trump Acknowledges Financial ‘Liability’ For Stormy Daniels Payment,” NPR, May 16, 2018, available at. Trump’s refusal to disclose his returns makes that kind of verification impossible. The public disclosure of past presidents’ tax returns allowed for Congress and the public to review them in connection with other information about the president’s finances. This bill would amend the FEC act of 1971 to require any candidate of a major party who is running for the presidency to file a copy of their tax returns with the FEC. Philip Hackney is an associate professor of law at the University of Pittsburgh. Any return or return information obtained by or on behalf of such committee or subcommittee pursuant to the provisions of this subsection may be submitted by the committee to the Senate or the House of Representatives, or to both, except that any return or return information which can be associated with, or otherwise identify, directly or indirectly, a particular taxpayer, shall be furnished to the Senate or the House of Representatives only when sitting in closed executive session unless such taxpayer otherwise consents in writing to such disclosure.
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