Thanks to a provision in the IRS code, either/both House/Senate can get DT's tax returns [View all]

[pnwmom]

Last edited Mon Feb 11, 2019, 08:20 PM - Edit history (2)

without asking his permission or even telling him they're doing it.

And the House Ways and Means committee could have already requested them from the IRS.

ON EDIT: I've just added the text of the code below. I can see that it allows the Committees to review the tax returns in executive session, but I don't see the basis for Professor Yin's further claim in the CNN article.

NEW EDIT: Before the election, the House Ways and Means Committee ranking leader said they'd be getting the tax returns if they won.

https://www.cnn.com/2018/09/05/politics/trump-tax-returns/index.html

And thanks to a 1924 provision in the Internal Revenue Code, the chairmen of the House Ways and Means Committee and Senate Finance Committee are authorized to request the president's -- or indeed anyone's -- tax returns from the IRS to conduct an investigation.

How the provision works and why it was created

The chairmen of the tax-writing committees -- whether they act together or alone -- don't need to disclose that they've requested the president's returns. But they may choose to -- and likely would -- share the returns with their committee members in closed session.

If the committee thinks releasing the returns to the House or Senate would further a legitimate committee purpose, they're permitted to do so, according to George Yin, a former chief of staff at the Joint Committee on Taxation and a professor of law at the University of Virginia.

At that point it's up to the full chamber to decide whether to make the returns public. "Of course, as a practical matter, it's a little hard to imagine information going to the full House or Senate and not becoming public," Yin said.


https://www.law.cornell.edu/uscode/text/26/6103

(f)Disclosure to Committees of Congress
(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.
(2)Chief of Staff of Joint Committee on Taxation

Upon written request by the Chief of Staff of the Joint Committee on Taxation, the Secretary shall furnish him with any return or return information specified in such request. Such Chief of Staff may submit such return or return information to any committee described in paragraph (1), 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.

(3)Other committees
Pursuant to an action by, and upon written request by the chairman of, a committee of the Senate or the House of Representatives (other than a committee specified in paragraph (1)) specially authorized to inspect any return or return information by a resolution of the Senate or the House of Representatives or, in the case of a joint committee (other than the joint committee specified in paragraph (1)) by concurrent resolution, the Secretary shall furnish such committee, or a duly authorized and designated subcommittee thereof, sitting in closed executive session, with any return or return information which such resolution authorizes the committee or subcommittee to inspect. Any resolution described in this paragraph shall specify the purpose for which the return or return information is to be furnished and that such information cannot reasonably be obtained from any other source.

https://www.wsj.com/articles/trumps-tax-returns-in-the-spotlight-if-democrats-capture-the-house-1538575880

WASHINGTON—Democrats will seek a firsthand look at President Trump’s tax returns if they take control of the House or Senate after next month’s election, according to the key lawmakers who would gain the authority to get the documents.

Rep. Richard Neal (D., Mass.), in line to lead the House Ways and Means Committee if Democrats win that chamber, said he would get the documents, which the president has declined to release voluntarily.

“Yes,” Mr. Neal said when asked if he would request the returns. “We will do that.”

Sen. Ron Wyden (D., Ore.) followed Mr. Neal on Wednesday, saying for the first time that he would request the tax returns if he became Finance Committee chairman in January.