A federal appeals court in Washington ruled Tuesday that the House Ways and Means Committee can obtain several years of former President Donald Trump's tax returns, a victory for House Democrats in their years-long battle for records.
The three-judge panel of the US Court of Appeals for the District of Columbia Circuit unanimously sided with House Democrats, who initially sought five-year federal income tax returns from Trump and several of his business entities in 2019 when he was president.
Citing a renewed request for tax information in 2021 from Representative Richard Neal, chair of the Committee on Ways and Means, following the change in presidential administrations, Circuit Chief Justice David Sentelle wrote in a 33-page ruling that the request "was made in furtherance of a subject upon which legislation could be made. and dismissed the former president's allegations that Democrats' request for his tax information was unconstitutional.
"While Congress may attempt to threaten an incumbent with an unjust order after leaving office, every president takes office knowing that he will be subject to the same laws as all other citizens upon leaving office," Sentell wrote. "This is a feature of our democratic republic, not a defect."
The Ways and Means Committee celebrated the decision and said on Twitter that it expected to receive the required returns and audit files "immediately".
"With great patience we have followed the judicial process and once again the courts have confirmed our position," Neil said in a statement. "I am pleased that this long-awaited opinion shows that the law is on our side. When we receive the proceeds, we will begin our oversight of the IRS' mandatory presidential audit program."
House Speaker Nancy Pelosi called the decision an "important victory for the rule of law."
"Access to the former president's tax returns is critical to supporting the public interest, our national security, and our democracy," she said in a statement. “We look forward to the IRS complying with this provision and delivering the required documents so that Ways and Means can begin its oversight responsibilities over the mandatory presidential audit program.”
However, Trump's legal team will likely appeal the ruling to either the DC's full circuit or the Supreme Court.
The court battle stems from Neil's original request to the head of the Internal Revenue Service (IRS) in 2019 for Trump's tax records, in which the president said the committee was "studying legislative proposals and conducting oversight related to" federal tax laws. Neil's request was made under a federal law allowing Congress to request tax information for certain individuals from the IRS.
The Treasury refused to comply, arguing that it was not supported by a legitimate legislative purpose. The commission sued the IRS and the Treasury to force them to hand over tax information.
But President Biden took office while the dispute was pending, and Neill renewed his request for five-year income tax returns from Trump and his business beginning in 2015. In July 2021, the Justice Department's Office of Legal Counsel said the Treasury Department should turn over tax information, Reflection from analysis under the Trump administration. The Treasury said it intends to comply with the latest order and delivery of the materials.
Once again, the former president sought to block the release of his proceeds, arguing that the requests violated the Constitution, in part because the Treasury was politically motivated, and that Democrats lacked a valid legislative purpose.
But a federal district court in Washington approved requests from the Treasury Department and the Ways and Means Committee to overturn Trump's allegations, finding that lawmakers' 2021 request served a legislative purpose and did not violate the Constitution. DC Department agreed.
"The President has identified a legitimate legislative purpose that requires information to achieve. At this point, it is not our place to dig deeper than this," Sentell wrote. "The mere fact that members of Congress may be politically motivated as well as legislatively motivated is not a moment."