Confidentiality of Tax Returns, Congressional Authority and the President
September 19, 2019 | New York Law Journal
Section 6103 of the Internal Revenue Code sets out a simple “general rule” prohibiting federal employees from disclosing tax returns and return information. This straightforward provision is then modified by a maze of exceptions, several of which are the subject of litigation between Congressional Democrats seeking President Trump’s tax returns and the President seeking to avoid such disclosure. In this article, I discuss Section 6103’s many exceptions, Congress’s pending request for President Trump’s returns, and how litigation over the Congressional requests may provide a roadmap for both prosecutors seeking returns filed by targets in non-tax criminal investigations and civil litigants looking to avoid the heightened discovery burden when seeking copies of tax returns filed by their adversaries.
Confidentiality of Tax Returns, Congressional Authority and the President (pdf | 286.01 KB)