Wednesday, May 22, 2019

The IRS memo on Trump's taxes

I haven't had much to say here about the "dispute" concerning the House Democrats' request and subpoena for Trump's taxes, because I try to focus on things that are interesting, and here there is no bona fide legal dispute (hence the scare quotes). But the recent revelation that the IRS wrote a draft memo reaching this obvious conclusion merits a brief comment here.

The case that the IRS has to hand over the tax returns is 100% ironclad, since the statute says "shall" and the request is clearly within legitimate Congressional oversight functions.

Mnuchin is being lawless in refusing to comply. It's true that one generally has the right to contest claims with which one disagrees legally, and then let the courts decide. But here the grounds for objection are frivolous. I thought it was settled back in Magna Carta days, or certainly before the American Revolution, that the Parliament had oversight powers with regard to the executive branch, and the U.S. Constitution clearly reflects a stronger balance of powers commitment than they had in those days across the Pond.

Mnuchin's position is apparently that Congress has no oversight powers. This is not within the range of debate about what the U.S. Constitution might mean, whatever one's interpretive theory. And no one at even the very highest levels of the Administration actually believes it, at least in the sense of agreeing that a Democratic president would be similarly exempt from Congressional oversight.

It's true that Mnuchin is being ordered from above not to comply. But when you receive a lawless order, your choices are to decline to follow it, or else to resign.

The IRS memo has no authoritative legal force as such, but it shows two things. The first is that the IRS lawyers realized how clearcut and indisputable the legal issue is. (The mention of executive privilege presumably reflects a view that such issues would be outside IRS legal expertise, but of course it's completely absurd to argue that a president could have executive privilege regarding the tax returns he filed as a private citizen, and also no such claim has been made.)

Second, the fact that the IRS memo apparently played no role in the Administration's, or Mnuchin's, consideration of what to do unsurprisingly confirms their lawlessness. In an Administration that viewed legality as at least relevant, the memo would have been considered, and if its analysis was rejected that would have been based on non-risible legal arguments to the contrary. That does not appear to be what happened here.

10 comments:

castleviewadjusters said...

A public adjuster in Nassau County can be more important than you think. We are on your side and offer the support you need and more as public adjuster Bellmore.


frozen pipes burst insurance massapequa

metrotaxresolution said...

Regain your peace of mind with Tax Resolution services Long Island. Our team of expert tax representatives is here to help you resolve your debt. Call us today to seek IRS Tax Relief Melville. Call today.


IRS Tax relief Long Island

Business Consultant said...

Good post, glad to see...!!
Sales Tax System is going to replace the existing Good and Service Tax (GST) method. go to aour website to know more...!!

Packers And Movers Mumbai said...

Hire Best Packers And Movers Mumbai for hassle-free Household Shifting, ***Office Relocation, ###Car Transporation, Loading Unloading, packing Unpacking at affordable ✔✔✔ Price Quotation. Top Rated, Safe and Secure Service Providers who can help you with 24x7 and make sure a Untroubled Relocation Services at Cheapest/Lowest Rate
Packers And Movers Mumbai

Manage Transfer said...

Contact us at ManageTransfers, we are providing double verified live leads at affordable cost.

Bankruptcy Live Leads Transfers | Short Sale Live Leads Transfers | Life Insurance Live Leads Transfers | Auto Insurance Live Leads Transfers

Packers Movers Hyderabad said...

Packers and Movers Hyderabad Give Certified and Verified Service Providers, Cheap and Best ###Office Relocation Charges, ***Home Shifting, ✔✔✔Goods Insurance worth Rs. 10,000, Assurance for Local and Domestic House Shifting. Safe and Reliable Household Shifting Services in Hyderabad with Reasonable Packers and Movers Price Quotation @ Packers And Movers Hyderabad

Bruce David said...

Hello everyone..Welcome to my free masterclass strategy where i teach experience and inexperience traders the secret behind a successful trade.And how to be profitable in trading I will also teach you how to make a profit of $12,000 USD weekly and how to get back all your lost funds feel free to email me on(brucedavid004@gmail.com) or whataspp number is +22999290178






































packers-movers-jabalpur said...


" Choudhary Packers and Movers in Jabalpur are on a rapid rise over the past few years. The modern social trend shows that a significant portion of the population is always travelling from one place to the other to meet up business or job demands.
"
packers and movers in jabalpur
packers and movers jabalpur

packers-movers-jabalpur said...


" Choudhary Packers and Movers in Jabalpur are on a rapid rise over the past few years. The modern social trend shows that a significant portion of the population is always travelling from one place to the other to meet up business or job demands.
"
packers and movers in jabalpur
packers and movers jabalpur

Leslie Ceaser said...

I will recommend anyone looking for Business loan to Le_Meridian they helped me with Four Million USD loan to startup my Quilting business and it's was fast When obtaining a loan from them it was surprising at how easy they were to work with. They can finance up to the amount of $500,000,000.000 (Five Hundred Million Dollars) in any region of the world as long as there 1.9% ROI can be guaranteed on the projects.The process was fast and secure. It was definitely a positive experience.Avoid scammers on here and contact Le_Meridian Funding Service On. lfdsloans@lemeridianfds.com / lfdsloans@outlook.com. WhatsApp...+ 19893943740. if you looking for business loan.