Paul L. Caron
Dean



Tuesday, November 17, 2020

Biden’s IRS Could Finally Give Trump’s Tax Returns To Democrats

Politico, Biden’s IRS Could Finally Give Trump’s Tax Returns to Democrats:

President Donald Trump’s defeat will make it a lot easier for Democrats to finally get his tax returns, and some prominent lawmakers plan to keep the heat on the incoming Biden administration and House leaders to deliver.

Once Biden controls the Treasury Department, his administration could simply hand over the long-sought records to its allies in Congress, who have been fighting in court to force Trump to turn them over, so far unsuccessfully.

But Biden is casting himself as a moderate uniter, and releasing Trump’s returns risks looking like a vindictive investigation of his predecessor.

Not just that.

It could also prove a distraction at a time when Biden is trying to push his own legislative agenda through a narrowly divided Congress.

Yet, if Democrats were to suddenly say “never mind,” it would not only be an embarrassing about-face, it would also infuriate people such as Rep. Bill Pascrell (D-N.J.), the head of the House Ways and Means Oversight Subcommittee.

https://taxprof.typepad.com/taxprof_blog/2020/11/bidens-irs-could-finally-give-trumps-tax-returns-to-democrats.html

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Comments

Posted without comment:

26 U.S. Code § 7213 Unauthorized disclosure of information

"It shall be unlawful for any officer or employee of the United States or any person described in section 6103(n) (or an officer or employee of any such person), or any former officer or employee, willfully to disclose to any person, except as authorized in this title, any return or return information (as defined in section 6103(b)). Any violation of this paragraph shall be a felony punishable upon conviction by a fine in any amount not exceeding $5,000, or imprisonment of not more than 5 years, or both, together with the costs of prosecution, and if such offense is committed by any officer or employee of the United States, he shall, in addition to any other punishment, be dismissed from office or discharged from employment upon conviction for such offense."

Posted by: MM Classic | Nov 17, 2020 6:36:30 PM

It’s nice to see personal revenge is the first order of the day

Posted by: Mike Livingston | Nov 18, 2020 2:25:41 AM

So what? President Biden, who freed us from the Orange Man Bad, is Above The Law. All Biden needs is a pliant judge or two.

Posted by: Nathan Redshield | Nov 18, 2020 5:44:57 AM

It is authorized by IRCSec. 6103(f).

Posted by: Susan Murnane | Nov 18, 2020 7:51:56 AM

section 6103(f)(1) specifically provides that tax returns and information, even of a particular individual taxpayer, must be provided by the Treasury Secretary ("shall furnish") to the Ways & Means and/or Finance Committees and JCT upon written request (with provision for closed sessions if the taxpayer objects). There is no requirement for a specific reason for the request, unlike the provision in 6103(g)(1) that allows the President to inspect tax returns upon request including a specific reason, per section 6103(g)(1)(D). Ways & Means and Finance are specifically allowed to share such information with the House or Senate or both. Other committees are allowed to request such information under section 6103(f)(3), with additional constraints: a House or Senate resolution authorizing that specifies the purpose for obtaining the return/information and that it cannot reasonably be obtained from another source.

Posted by: Linda Beale | Nov 18, 2020 9:22:53 AM

When the GOP retakes the house in 2022 he can be promptly impeached.

What's good for the goose.

Posted by: Anon | Nov 20, 2020 3:12:26 PM

Linda & Susan:

You'll agree then, that should the President's tax returns, after being obtained by Congressional Democrats, somehow leak to the press, then a felony will have been committed by said Democrats who obtained the President's tax returns?

The statutes you cite don't preempt the U.S. Criminal Code.

Posted by: MM Classic | Nov 24, 2020 7:31:13 PM

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