Gavin Howe
The Constitution grants Congress the power to tax and enact federal tax law, with the Internal Revenue Code of 1986 (IRC) being the primary legislation. Sections of the IRC are found in Title 26 of the United States Code, which is publicly available. Congress can request anyone's tax returns under a 1924 federal tax law, § 6103 of title 26. While there is no law requiring presidents to release their tax returns, federal law IRS Code section 6103(f) authorises Congress to view anyone's tax returns in closed executive session.
| Characteristics | Values |
|---|---|
| Law | Under a 1924 federal tax law, § 6103 of title 26 of the United States Code |
| Who can request | Congress |
| Who can provide the tax returns | The treasury secretary |
| Who can have their tax returns requested | Anyone |
| Who can refuse the request | Taxpayer (for their identifying information to be shared outside of the session) |
| Who enacts Federal tax law | Congress (in the Internal Revenue Code of 1986) |
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What You'll Learn
Federal law of IRS Code section 6103(f)
The Federal Law of IRS Code section 6103(f) is part of the Internal Revenue Code (IRC) of 1986, which is where Congress typically enacts Federal tax law. The IRC can be found in Title 26 of the United States Code (26 USC).
Section 6103(f) of the IRC states that Congress may request copies of anyone's tax returns. The law authorises Congress to look at anyone's tax returns "when sitting in closed executive session". However, the taxpayer can refuse to have their identifying information shared outside of that session.
The Secretary of the Treasury is legally obliged to provide tax returns to Congress upon request. There is no apparent legal mechanism for denying such a request. However, the IRS has been known to refuse to comply with subpoenas for tax returns, stating that the request lacked "a legitimate legislative purpose".
There are several other sections of 6103 that relate to the confidentiality and disclosure of returns and return information. For example, 6103(d) provides that return information may be shared with state agencies responsible for tax administration, while 6103(i)(1) allows for information to be shared with law enforcement agencies for the investigation and prosecution of non-tax criminal laws.
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Congress can request tax returns
The Constitution grants Congress the authority to tax and enact federal tax laws, which are typically outlined in the Internal Revenue Code of 1986 (IRC). Sections of the IRC are found in Title 26 of the United States Code (26 USC), which is publicly available. Congress has the power to lay and collect taxes, duties, imposts, and excises, ensuring uniformity across the nation.
While there is no legal requirement for presidents to release their tax returns, federal law authorizes Congress to request and access anyone's tax returns under specific conditions. According to IRS Code section 6103(f) and a 1924 federal tax law, § 6103 of title 26 of the United States Code, Congress can request copies of tax returns from the IRS. The treasury secretary is legally bound to provide this information. However, taxpayers can refuse to share their identifying details outside of closed executive sessions.
An example of Congress exercising this authority occurred in 2019 when House Democrats, led by Congressman Richard Neal, chairman of the House Committee on Ways and Means, requested six years of then-President Donald Trump's tax returns. Despite resistance from the Trump administration, Congress has the legal authority to make such requests, and there is no apparent legal mechanism for the IRS to deny them.
It is important to note that Congress's power to request tax returns is separate from the legislative process outlined in Article I, Section 7, which involves passing bills and potential vetoes by the President. While Congress has substantial authority in taxation and information access, the law also provides checks and balances to ensure responsible governance.
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The treasury secretary must provide them
The Constitution gives Congress the power to tax and enact federal tax law. This is typically done through the Internal Revenue Code of 1986 (IRC), which can be found in Title 26 of the United States Code.
Under a 1924 federal tax law, § 6103 of title 26 of the United States Code, Congress may request copies of anyone's tax returns. The treasury secretary is legally obliged to comply with the request and provide the tax returns. There is no apparent legal mechanism for the secretary to deny the request.
However, the taxpayer may refuse to allow their identifying information to be shared outside of the session. In 2019, Trump's lawyer, William Consovoy, wrote a letter to the Department of the Treasury claiming that the request for Trump's tax information was "not consistent with governing law". He also stated that Congress was trying to violate Trump's First Amendment rights.
In response, a 2018 draft IRS legal memo concluded that the IRS must provide the requested tax returns to Congress unless Trump invokes executive privilege. On May 10, 2019, a subpoena was issued to the Treasury Department and the IRS for six years of Trump's personal and business tax returns.
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Taxpayers can refuse to share info outside session
The Constitution gives Congress the power to tax. Congress typically enacts Federal tax law in the Internal Revenue Code of 1986 (IRC). The sections of the IRC can be found in Title 26 of the United States Code (26 USC). Under a 1924 federal tax law, § 6103 of title 26 of the United States Code, Congress may request copies of anyone's tax returns. The treasury secretary is legally obliged to provide the tax returns, and there is no apparent legal mechanism to deny Congress's request. However, federal law of IRS Code section 6103(f) authorizes Congress to look at anyone's tax returns "when sitting in closed executive session" (though the taxpayer could refuse for their identifying information to be shared outside of that session).
For example, in 2019, House Democrats demanded Trump's tax returns. On April 3, 2019, the chairman of the U.S. House Committee on Ways and Means, Congressman Richard Neal, formally requested IRS commissioner Charles P. Rettig to provide six years (2013 through 2018) of Trump's returns. Trump's personal lawyer, William Consovoy, wrote a letter to the U.S. Department of the Treasury, claiming that the request for Trump's tax information is "not consistent with governing law". Trump also incorrectly stated that "there's no law whatsoever" requiring him to provide Congress with his tax returns. While there is no law requiring presidents to publish their tax returns, federal law of IRS Code section 6103(f) authorizes Congress to look at anyone's tax returns, though taxpayers can refuse to share information outside the session.
Additionally, 26 CFR § 301.7216-2 of the Electronic Code of Federal Regulations (e-CFR) states that if a taxpayer furnishes tax return information to a tax return preparer within the United States, an officer, employee, or member of a tax return preparer may use the information or disclose it to another officer for the purpose of performing services that assist in the preparation of the taxpayer's tax return. However, if the tax return preparer is located outside the United States, the taxpayer's consent under § 301.7216-3 is required prior to any disclosure. This regulation ensures that taxpayers have control over their information and can refuse to share it outside of specific circumstances.
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Congress can override presidential veto
The Constitution gives Congress the power to tax. Congress typically enacts federal tax law in the Internal Revenue Code of 1986 (IRC). Under a 1924 federal tax law, § 6103 of title 26 of the United States Code, Congress may request copies of anyone's tax returns. The treasury secretary is legally obliged to provide the tax returns, and there is no apparent legal mechanism to deny Congress's request. While there is no law requiring presidents to publish their tax returns, federal law of IRS Code section 6103(f) authorizes Congress to look at anyone's tax returns "when sitting in closed executive session".
Congress can override a presidential veto by a two-thirds vote of both chambers. A bill becomes law without the president's signature if it is not signed within ten days, if Congress is still in session. If Congress adjourns before the ten days have passed, the bill fails to become law. This procedure is called a pocket veto. Congress has overridden about 7% of presidential vetoes.
In January 2021, the US Congress overturned President Donald Trump's veto of a defence spending bill for the first time in his presidency. The $740 billion bill, which funded defence policy for the year, passed with an 81-13 vote in the Senate, forming a two-thirds majority. This was a rare occurrence, as Republicans held thin majorities in Congress at the time.
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Frequently asked questions
Under a 1924 federal tax law, § 6103 of title 26 of the United States Code, Congress may request copies of anyone's tax returns.
While there is no law requiring presidents to publish their tax returns, federal law IRS Code section 6103(f) authorizes Congress to look at anyone's tax returns "when sitting in closed executive session".
The Constitution grants Congress the power to tax. Congress enacts Federal tax law in the Internal Revenue Code of 1986 (IRC).
If the President rejects a bill, it must be returned to the House in which it originated. This process is known as a "veto". Congress may then modify the bill or override the President's veto with a two-thirds vote in both Houses.
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