Congressional Authority to Obtain and Release Tax Returns

154 Tax Notes 1013 (2017)

4 Pages Posted: 7 Mar 2017  

George K. Yin

University of Virginia School of Law

Date Written: February 20, 2017

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

Suggested Citation

Yin, George K., Congressional Authority to Obtain and Release Tax Returns (February 20, 2017). 154 Tax Notes 1013 (2017). Available at SSRN: https://ssrn.com/abstract=2927048

George K. Yin (Contact Author)

University of Virginia School of Law ( email )

580 Massie Road
Charlottesville, VA 22903
United States
434-924-7025 (Phone)
434-924-7536 (Fax)

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