Moonglow
Diamond Member
The relevant statute, Section 6103(f) of the Internal Revenue Code, instructs the IRS to release otherwise-confidential tax returns or return information to three congressional tax committees—the Senate Finance Committee, the House Ways and Means Committee, and the Joint Committee on Taxation—upon written request from the chair of any of those panels. The statute also instructs the IRS to release returns or return information to other congressional committees under a narrower set of circumstances.And this is why we are stuck choosing between such bad choices for POTUS.
The key language regarding the receiving committee’s confidentiality obligations lies in Section 6103(f)(4). That paragraph says that any return or return information obtained by the Senate Finance Committee, House Ways and Means Committee, or Joint Committee on Taxation “may be submitted by the committee to the Senate or the House of Representatives, or to both.” It goes on to say that any return or return information obtained by another committee “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” (emphasis added).
![www.lawfareblog.com](https://www.lawfareblog.com/sites/default/files/2020_United_States_House_Committee_on_Ways_and_Means_meeting_-_2020-01-29.jpeg)
House Democrats Can Release Trump’s Tax Returns. But Should They?
A victory at the Supreme Court has set up a quandary on Capitol Hill.