Congressional Authority to Obtain and Release Tax Returns

Abstract

President Trump's continuing refusal to release his tax returns despite the contrary common practice of presidents over the last 40 years has spurred interest in finding alternative ways to obtain the information. This article describes the authority of the tax committees in Congress to obtain, inspect, and disclose the confidential tax information of any taxpayer, including the president, without the taxpayer's consent.

Keywords: tax returns, disclosure, tax committees, tax privacy, President Trump

JEL Classification: H20, K34