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Tax and Financial Records Case

House Ways & Means Case

Major Issue: Whether the House Ways & Means Committee can secure judicial enforcement of its request to the Treasury Department to produce copies of the President’s federal tax returns.

Case Status:  Complete.

Case Description:  On July 2, 2019, the House Ways & Means Committee filed suit in D.C. federal district court to obtain copies of Trump tax returns from the Treasury Department and Internal Revenue Service (IRS).  Comm. on Ways & Means v. U.S. Dept. of Treasury.  Prior to filing the lawsuit, the committee had requested copies of the returns under Internal Revenue Code Section 6103(f) which states that the Treasury Department “shall furnish” any tax return requested in writing by the Ways & Means Committee.  When Treasury refused to comply with the law, the committee issued a subpoena seeking the same tax returns, but Treasury again refused to provide them, leading to the lawsuit.  President Trump filed a motion to intervene and was added as a party to the case. 

Procedural Posture: Case No. 19-cv-1974 was assigned to D.C. District Court Judge Trevor McFadden.  The House committee moved for summary judgment.  President Trump and the Treasury Department, represented by the Department of Justice (DOJ), moved to dismiss the case.  On Nov. 6, 2019, the district court heard oral argument on both motions, but on Jan. 14, 2020, issued an order staying further proceedings pending a decision by the D.C. Circuit Court of Appeals in the McGahn case which was settled over a year later in July 2021. 

On July 30, 2021, under the new Biden Administration, DOJ’s Office of Legal Counsel instructed the Treasury Department to produce the Trump tax returns to the House committee. 

On Aug. 5, 2021, at the request of both Congress and the Treasury Department, the court dismissed the claims of the Ways & Means Committee against Treasury. However, former President Trump, as intervenor, filed counterclaims to block release of his tax returns to the House committee. On Sept. 9, 2021, both the Ways & Means Committee and the Treasury Department filed motions to dismiss the counterclaims.

On Dec. 14, 2021, the District Court issued an opinion dismissing the Trump counterclaims.  On the same day, Mr. Trump filed an appeal in the D.C. Circuit Court.  On Dec. 20, 2021, Mr. Trump filed an emergency motion in the District Court requesting a stay pending appeal and set forth an expedited briefing schedule in the D.C. Circuit.  The District Court granted the stay.  

In Feb. 2022, the parties filed briefs in the D.C. Circuit Court and participated in an oral argument in Mar. 2022.  On Aug. 9, 2022, the D.C. Circuit 3-judge panel ruled 3-0 to dismiss the appeal and affirm the District Court opinion dismissing the Trump counterclaims.  Judge Henderson filed a concurrence. On Oct. 27, 2022, the D.C. Circuit denied Trump motions to rehear and stay the case pending appeal. 

On Oct. 31, 2022, Mr. Trump filed an emergency application with the Supreme Court to stay the case pending his petition for an appeal. On Nov. 1, 2022, the Supreme Court stayed production of the Trump tax returns pending further action by the court. On Nov. 22, 2022, the Supreme Court vacated the stay and denied the Trump application for a stay. The Treasury Department then produced six years of Trump-related tax returns to the House Ways and Means Committee.

On July 2, 2019, the House Ways & Means Committee filed suit in D.C. federal district court to obtain copies of Trump tax returns from the Treasury Department and Internal Revenue Service (IRS).  Comm. on Ways & Means v. U.S. Dept. of Treasury.  President Trump filed a motion to intervene and was added as a party to the case.  On Aug. 20, 2019, the House committee moved for summary judgment.  On Sept. 6, 2019, the Department of Justice (DOJ) and President Trump moved for dismissal of the case.

On Nov. 6, 2019, the district court heard oral argument on the matter.  Subsequent to oral argument, the parties provided comments on two new D.C. Circuit rulings that could impact the case, one involving a House subpoena served on President Trump’s accountant, Mazars USA, and the other involving a House subpoena served on former White House counsel Donald McGahn.  On Jan. 14, 2020, the district court issued a one-paragraph order staying further proceedings pending a decision by the D.C. Circuit Court in the McGahn case. 

After a series of postponements, on July 30, 2021, under the new Biden Administration, DOJ’s Office of Legal Counsel reversed its previous position and instructed the Treasury Department to produce the Trump returns to the House committee.

On Aug. 4, 2021, the House moved to dismiss its claims against the Treasury Department, and on Aug. 5, the district court dismissed them. However, former President Trump filed counterclaims seeking to block production of his tax returns to Congress. On Sept. 9, 2021, both the Ways & Means Committee and the Treasury Department filed motions to dismiss the counterclaims. On Sept. 28, 2021, former President Trump amended his counterclaims, and on Oct. 12, 2021, the Ways & Means Committee and Treasury Department moved to dismiss them. On Nov. 8, 2021, the district court held oral argument. On Dec. 14, 2021, the district court issued an opinion dismissing the Trump counterclaims, but also delaying production of his tax returns to Congress to give Mr. Trump an opportunity to file an appeal.

On the same day, Mr. Trump filed an appeal in the D.C. Circuit Court.  On Dec. 20, 2021, Mr. Trump filed an emergency motion in the District Court requesting a stay pending appeal and set forth an expedited briefing schedule in the D.C. Circuit.  The District Court granted the stay.  

Under the Trump Administration

Under the Biden Administration

On Dec. 17, 2021, Mr. Trump filed an appeal with the D.C. Circuit Court of Appeals arguing the Committee’s request for Mr. Trump’s tax returns lacked a valid legislative purpose and violated separation of powers principles.  A three judge panel, with Judges LeCraft Henderson, Sentelle, and Wilkins, was assigned to Case No. 21-5289.  The panel held oral argument on Mar. 24, 2022. On Aug. 9, 2022, the D.C. Circuit 3-judge panel ruled 3-0 to dismiss the appeal and affirm the District Court opinion dismissing the Trump counterclaims.  Judge Henderson filed a concurrence. On Oct. 27, 2022, the D.C. Circuit denied Trump motions to rehear and stay the case pending appeal.  On Oct. 31, 2022, Mr. Trump filed an appeal with the Supreme Court.

On Oct. 31, 2022, Mr. Trump filed an emergency application with the Supreme Court to stay the case pending his petition for an appeal. On Nov. 1, 2022, the Supreme Court issued an order staying production of the Trump tax returns pending further action by the court. On Nov. 22, 2022, without a recorded dissent, the Supreme Court vacated the stay and denied the Trump application for a stay, thereby ending the litigation. 

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