[20190702]LSB10275_国会查阅总统的联邦纳税申报表.pdf

CRS Legal Sidebar Prepared for Members and Committees of Congress Legal SidebarLegal Sidebari i Congressional Access to the Presidents Federal Tax Returns Updated July 2, 2019 UPDATE 7/2/2019: On April 3, 2019, the Chair of the House Ways and Means Committee sent a letter to the Commissioner of the Internal Revenue Service requesting the individual income tax returns of President Trump, income tax returns for various business entities related to President Trump, and additional administrative files and audit information relating to such returns, pursuant to Internal Revenue Code Section 6103(f). The request covers returns filed for tax years 2013 through 2018. On May 6, 2019, the Secretary of the Treasury informed the Chairman of the House Ways and Means Committee that, on the advice of the Department of Justice, he will not release the Presidents tax return information because “the Committees request lacks a legitimate legislative purpose.” On May 10, 2019, the Committee issued subpoenas to the Secretary of the Treasury and the IRS Commissioner for the production of virtually the same tax return information requested under IRC Section 6103(f). The Treasury Secretary informed the Co