Skylar
Diamond Member
- Jul 5, 2014
- 52,660
- 15,670
(1) Committee on Ways and Means, Committee on Finance, and Joint Committee on Taxation
Upon written request from the chairman of the Committee on Ways and Means of the House of Representatives, the chairman of the Committee on Finance of the Senate, or the chairman of the Joint Committee on Taxation, the Secretary shall furnish such committee with any return or return information specified in such request, 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 such committee only when sitting in closed executive session unless such taxpayer otherwise consents in writing to such disclosure.
This issue was *directly* addressed by the appelant court. They found that there is no constitutional guarentee of confidentiality of tax returns. And what occurs during an executive session of the Ways and Means Committee can be disclosed with a vote of the committee per the Rules of the House of Representatives.
"A Congressional request for information does not need to ensure confidentiality to remain valid. United States v. Rumely, 345 U.S. 41, 43 (1953) (“It is the proper duty of a representative body to look diligently into every affair of government and to talk much about what it sees.” (internal quotation marks and citation omitted)). When an inquiry uncovers information worthy of legislation, that information often comes to light. This is particularly true with regard to tax returns. There is no constitutional guarantee to the privacy of tax returns. Rather,the privacy of tax returns is a creature of statute, the same statute that authorizes the Chairman to request this information. See 26 U.S.C. § 6103.
However, despite no guarantee of confidentiality in the Chairman’s Request, the statute does address the Trump Parties’ concerns. “[A]ny return or return information which can be associated with, or otherwise identify, directly or indirectly, a particular taxpayer shall be furnished to such committee only when sitting in closed executive session unless such taxpayer otherwise consents in writing to such disclosure.” 26 U.S.C. § 6103(f)(1). What occurs during an executive session of a committee may not be disclosed to the public without a vote of the committee. Rules of the House of Representatives, 117th Cong., Rule XI, cl. 2(k)(7) (2021)."
With the Ways and Means Committee voting to disclose what occurred during the executive sessions.
As long as the Ways and Means Committee is plausibly working in the furtherance of a legislative end (such as a legislative assessment of the IRS audit rules for Presidents), the Ways and Means committee is subject to the disclosure rules established by the rules of the House of Representatives: A vote of the committee.
The appellant court further elaborated on this power of the committee to release private financial information to the public
"The Trump Parties insist that the Request imposes too great a burden because it threatens to expose private financial information of the Trump Parties and will deny the Trump Parties their due process rights by interfering with an ongoing audit. These certainly are burdens on the Trump Parties. As discussed above, should the Committee find it necessary, it is possible that the information turned over to the Chairman might be made public. This is certainly inconvenient, but not to the extent that it represents an unconstitutional burden violating the separation of powers. Congressional investigations sometimes expose the private information of the entities, organizations, and individuals that they investigate. This does not make them overly burdensome. It is the nature of the investigative and legislative processes."
The Ways and Means Committee is well within their power to disclose the tax returns, as affirmed by the appellant Court who ruled against Trump. A ruling upheld by the full appellant court. A ruling that was left to stand by the Supreme Court.
Point. Set. Match.
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