My prior posts have explored some of the constitutional issues related to the battle for President Trump’s tax returns. I’ve now posted a full length law review article, “The President’s Tax Returns,” and would appreciate reader comments.
Here’s the abstract:
The President’s Tax Returns
This Article examines whether congressional committees enjoy the unrestricted authority to demand a President’s tax returns. It concludes that they do not. Though a federal statute seemingly compels the IRS to furnish, on request, anyone’s tax returns to some congressional committees, a statute cannot transcend the constitutional limits on Congress’s investigative authority. Congress enjoys a near-automatic right to review a President’s tax returns only in the impeachment context.
After analyzing the general constitutional principles, the Article briefly examines the House Ways & Means Committee’s disputed request for President Trump’s tax return information. That controversy remains ongoing, and subsequent events may affect the legitimacy of any congressional request for that information. However, the Article expresses doubt that the Committee’s request satisfies the relevant constitutional standard.
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