To get Trump's tax returns, Democrats must show that they have a good reason

An imminent legal confrontation between Democrats and the White House over legislators' attempt to verify President Donald Trump's tax returns could tip a single question: Why do Democrats want them?

The motivations will matter, because while the Democrats rely on a law declaring that the Treasury Secretary "must" hand over any statement requested by congressional tax officials, the courts have stated that legislators need of a legitimate legal reason for their investigations.

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Legislators routinely use the law to privately scrutinize corporate income tax returns, for example, to help inform the tax policy process. But it is another thing to seize the president's statements with the intention of disclosing at least part of his confidential tax information to the public.

Democrats argue that they have a good political reason to get Trump back, saying they have the responsibility to monitor the IRS and want to know if the agency – which has a policy of checking every president – examines close to Trump's statements.

But the Republicans make fun of it, calling it a pretext. They say the real reason the Democrats want Trump's return is simply to look for things in his taxes that would embarrass him.

Determining who is right – whether the Democrats' demands are motivated by political agendas or whether lawmakers are only doing their job – will be a key issue as the battle progresses in the legal system as planned.

"It could be interesting," said George Yin, former head of the Joint Tax Committee, who currently teaches at the University of Virginia's Faculty of Law. "You must have a reason that is in keeping with the constitutional responsibilities of Congress."

The legislators were getting closer to the judicial confrontation after the administration had exceeded a deadline fixed Wednesday by the Democrats for the delivery of the reports of the president.

The Chair of the House Ways and Means Committee, Richard Neal (D-Mass.), Relies on a 1924 law that allows congressional tax committee officials to review anyone's tax information. In a letter to Neal released Wednesday night, Treasury Secretary Steven Mnuchin said the agency needed more time to consider the issue, although he also said that the ministry was not going to be able to deal with the issue. He did not approve this request.

"The Committee's request raises serious questions about the constitutional scope of the congressional investigative power, the legitimacy of the claimed legislative purpose and the constitutional rights of US citizens," wrote Mnuchin.

Earlier that day, Trump had told reporters that he would not give up the returns.

Democrats rely on a law that states that "the secretary shall provide this committee with any return or return information specified in the application". This does not include any conditions.

But over the years, the courts have imposed limits on what information Congress can seek.

"As broad as this power of inquiry, it is not unlimited," declared the Supreme Court in 1957. "There is no general power to expose the private affairs of individuals without justification in the light of the functions of the Congress."

Andy Grewal, Professor of Law at the University of Iowa, gave a hypothetical example: "If a Ways and Means Committee said," You know, we just hate blacks, give us the tax returns of all Civil Rights Leaders I do not think the IRS should comply with this request because it is an unconstitutional claim.

Grewal says that just knowing if Trump has paid his taxes is not a good enough reason for the Democrats, because it's not congressional work to check on anyone.

"If all Congress is doing, it's:" We just want to know if a particular person has paid his taxes or not, that's not enough in itself because it's a job for the power executive, not for the Congress, "he said." He is a legislator, not a performer. "

"There is some legal place here for the IRS and the Treasury in their response."

In his request for Trump's return, Neal did not question whether the president had paid his taxes, although this is one of the main concerns of the Democrats. The Massachusetts Democrat is rather focused on the quality of the president's audit by the agency.

"The committee reviews proposed legislation and oversees our federal tax legislation, including, but not limited to, the extent to which the IRS audits and enforces federal tax laws against a president. He wrote.

Neal wants Trump to return his returns for the 2013-2018 period, as well as all the details of the IRS audits regarding these statements.

Yin said that Neal easily breaks the bar for needing a legitimate legislative reason to ask for the return.

"This is what Congress is supposed to do: it is supposed to write laws and is supposed to monitor the executive power," Yin said. "On the legal side, it's really pretty simple."

But Republicans argue that Neal's demand shows he's not just concerned about IRS supervision.

They note that he is asking for returns before Trump is president, and they are also asking why he does not ask about agency audits of other presidents.

"And why can not he just ask the IRS to explain his policy?" Asked William Consovoy, Trump's lawyer, in a letter to the Treasury, urging the agency to dismiss Neal's requests.

"Of course, the answer is that President Neal's request is not to review the IRS policy. It is to score political points against President Trump. "