A confidential Internal Revenue Service legal memo reportedly crafted last fall says the president must turn over tax returns to Congress unless executive privilege is exerted.
The content of the 10-page memo, which was reported Tuesday by the Washington Post, directly contradicts Treasury Secretary Steven Mnuchin’s assertion that President Trump does not have to turn over his tax returns because there isn’t a “legitimate legislative purpose” for releasing them to Congress.
The document, titled, “Congressional Access to Returns and Return Information,” which was reportedly written by a lawyer in the Office of Chief Counsel, does not appear to be binding and is not the official position of the IRS. The memo is unsigned and is stamped with the word “DRAFT.”
The document says the law “does not allow the Secretary to exercise discretion in disclosing the information provided the statutory conditions are met”
It adds that the “only basis the agency’s refusal to comply with a committee’s subpoena would be the invocation of the doctrine of executive privilege.”
Trump has not asserted executive privilege but has refused to turn over his tax returns. House Ways and Means Committee Chairman Richard Neal, D-Mass., issued subpoenas for Trump’s tax returns earlier this month.
The IRS told the Post that the memo was never forwarded to the Treasury Department. Furthermore, IRS Commissioner Charles Rettig said he was not aware of the existence of the document.
