Tax and Financial Records Case
Manhattan DA-Mazars Case
Major Issue: Whether President Trump can stop a county prosecutor from using a subpoena to obtain tax and financial records relating to him from his accountant, Mazars USA.
Case Status: Complete.
Case Description: On Aug. 29, 2019, Manhattan District Attorney (“Manhattan DA”) Cyrus Vance issued a grand jury subpoena to President Trump’s accounting firm, Mazars USA, requesting copies of Trump-related tax returns and other financial records over an eight-year period. The request was made to advance an ongoing criminal investigation. On Sept. 19, 2019, President Trump filed suit in federal district court for the Southern District of New York to quash the grand jury subpoena. The suit named both the Manhattan DA and Mazars.
Procedural Posture: On Oct. 7, 2019, the district court upheld the grand jury subpoena and dismissed the case on two alternate grounds. Trump v. Vance, 395 F. Supp. 3d 283 (S.D.N.Y. 2019). President Trump appealed. On Nov. 4, 2019, in a 3-0 decision, the Second Circuit affirmed part of the district court’s ruling, upheld the grand jury subpoena, and remanded the case for further proceedings. Trump v. Vance, 941 F.3d 631 (2nd Cir. 2019). On Dec. 13, 2019, the Supreme Court granted a petition to hear the case and consolidated it with two others involving government subpoenas directed to third parties to produce tax and financial records related to President Trump. On July 9, 2020, the Supreme Court held that presidents are not immune to local grand jury subpoenas and are not entitled to a heightened standard of review, but may raise the same legal objections as any other person subject to a local grand jury subpoena. Trump v. Vance, 140 S. Ct. 2412 (2020). The Supreme Court remanded the case to the district court for further proceedings.
On July 27, 2020, President Trump filed an amended complaint to block the grand jury subpoena, but on August 21, 2020, the district court again dismissed his complaint and denied a motion to stay the subpoena pending appeal. On October 7, 2020, in a 3-0 decision, the Second Circuit also dismissed the amended complaint. On February 22, 2021, the Supreme Court denied a Trump motion seeking a stay of the grand jury subpoena. That same month, Mazars delivered the subpoenaed documents to Manhattan DA Vance, thereby concluding the case.
District Court Proceedings
SDNY District Court Judge Victor Marrero was assigned to Case No. 19-cv-8694. On Aug. 29, 2019, the Manhattan DA issued a grand jury subpoena to President Trump’s accounting firm, Mazars, requesting copies of Trump-related tax returns and other financial records. The request was made to advance an ongoing criminal investigation of payments made by Mr. Trump during his presidential campaign to two women who’d accused him of wrongdoing and for other purposes. On Sept. 19, 2019, President Trump filed suit in the federal district court for the Southern District of New York to quash the grand jury subpoena to his accounting firm. At the request of the Department of Justice (“DOJ”), the court allowed DOJ to participate as an amicus in the case in support of the President. On Oct. 7, 2019, the district upheld the subpoena and dismissed the case on two alternate grounds. Trump v. Vance, 395 F. Supp. 3d 283 (S.D.N.Y. 2019).
After the Second Circuit Court of Appeals and then the Supreme Court upheld the grand jury subpoena, the Supreme Court remanded the case to the district court for further proceedings. On July 27, 2020, President Trump filed an amended complaint with the district court again to block the grand jury subpoena. On August 21, 2020, the district court dismissed the complaint and denied a motion by President Trump to stay the subpoena pending appeal. Appeals to the Second Circuit and Supreme Court were unsuccessful. In February 2021, Mazars delivered the subpoenaed documents to Manhattan DA Vance, concluding the case.
- 2019 Trump Complaint to quash Mazars subpoena (9-19-2019) (56 pages)
- 2019 Trump memo supporting preliminary injunction (9-20-2019) (17 pages)
- 2019 Manhattan DA memo supporting dismissal of complaint (9-23-2019) (25 pages)
- 2019 Trump memo opposing dismissal (9-24-2019) (26 pages)
- 2019 DOJ statement supporting preliminary injunction (10-2-2019) (16 pages)
- 2019 District Court Opinion dismissing case (10-7-2019) (75 pages)
- Key Excerpts from 2019 District Court Opinion (5 pages)
- 2020 Trump second amended complaint (7-27-2020)(16 pages)
- 2020 Manhattan DA brief to dismiss second complaint (8-3-2020)(28 pages)
- 2020 Trump brief opposing motion to dismiss second complaint (8-10-2020)(33 pages)
- 2020 Manhattan DA reply brief to dismiss second complaint (8-14-2020)(13 pages)
- 2020 District Court Opinion dismissing second complaint (8-20-2020)(103 pages)
- 2020 Trump emergency motion to stay grand jury subpoena pending appeal (8-20-2020)(6 pages)
- 2020 District Court Opinion denying motion to stay grand jury subpoena (8-21-2020)(9 pages)
Appeals Court Proceedings
On Oct. 7, 2019, President Trump appealed the initial district court decision. A Second Circuit 3-judge panel with Judges Chin, Droney and Katzmann was assigned to Case No. 19-3204. DOJ filed an amicus brief in support of the President. The panel heard oral argument on Oct. 23, 2019. On Nov. 4, 2019, in a 3-0 decision, the panel affirmed the district court’s ruling in part and upheld the Manhattan DA’s grand jury subpoena. Trump v. Vance, 941 F.3d 631 (2nd Cir. 2019). On July 9, 2020, the Supreme Court affirmed the Second Circuit opinion and remanded the case to the district court for further proceedings. Trump v. Vance, 140 S. Ct. 2412 (2020).
On Aug. 21, 2020, the district court dismissed an amended Trump complaint to quash the grand jury subpoena. That same day, President Trump filed an emergency motion to stay the grand jury subpoena pending appeal of the the district court decision. A Second Circuit 3-judge panel with Judges Katzmann, Lohier, and Walker was assigned to Case No. 20-2766. On Sept. 1, 2020, the Second Circuit panel stayed the subpoena. On October 7, 2020, in a 3-0 per curiam opinion, the Second Circuit affirmed the district court and dismissed the amended Trump complaint challenging the grand jury subpoena. A Trump appeal to the Supreme Court was unsuccessful, and Mazars delivered the subpoenaed documents to Manhattan DA Vance, concluding the case.
- 2019 Trump brief supporting appeal (10-11-2019) (62 pages)
- 2019 DOJ brief supporting appeal (10-11-2017) (36 pages)
- 2019 Manhattan DA brief opposing appeal (10-15-2019) (62 pages)
- 2019 Second Circuit Opinion dismissing case (11-4-2017) (34 pages)
- Key Excerpts from 2019 Appeals Court Opinion (6 pages)
- 2020 Trump motion to stay grand jury subpoena pending second appeal (8-21-2020)(22 pages)
- 2020 Second Circuit Opinion granting stay and scheduling a hearing (9-1-2020)(1 page)
- 2020 Trump brief to overturn district court and quash subpoena (9-11-2020)(54 pages)
- 2020 Manhattan DA brief seeking dismissal of Trump lawsuit (9-21-2020)(53 pages)
- 2020 Trump reply brief to overturn district court and quash subpoena (9-24-2020)(32 pages)
- 2020 Manhattan DA letter to court re stay (9-29-2020)(3 pages)
- 2020 Second Circuit Opinion dismissing Trump amended complaint (10-7-2020)(35 pages)
Supreme Court Proceedings
On Nov. 14, 2019, the President filed a petition with the Supreme Court seeking review of the Second Circuit’s initial decision in the case. DOJ filed an amicus brief in support of the President. The Manhattan DA opposed the petition. Mazars waived its right to submit filings in the case. On Dec. 13, 2019, the Supreme Court granted the petition to hear the case and stayed the grand jury subpoena pending appeal. The Supreme Court also consolidated the case with two others involving government subpoenas directed to third parties to produce tax and financial records related to President Trump. On July 9, 2020, in a 7-2 decision with one concurrence and two dissents, the Supreme Court held that presidents are not immune to state and local grand jury subpoenas and are not entitled to a heightened standard of review, but may raise the same legal objections as any other person subject to the subpoena. Trump v. Vance, 140 S. Ct. 2412 (2020). The Supreme Court affirmed the Second Circuit and remanded the case to the district court for further proceedings.
After rulings by the district court and Second Circuit dismissing an amended complaint by President Trump to quash the grand jury subpoena, on October 13, 2020, he appealed to the Supreme Court, requesting an emergency stay of the subpoena and a second review of the case. On February 22, 2021, the Supreme Court denied his request for a stay. That same month, Mazars delivered the subpoenaed documents to Manhattan DA Vance, thereby concluding the case.
- 2019 Trump Supreme Court petition seeking cert (11-14-2019) (179 pages)
- 2019 Manhattan DA brief opposing petition (11-21-2019) (44 pages)
- 2019 DOJ amicus brief supporting petition (11-22-2019) (28 pages)
- 2019 Supreme Court stay and acceptance of case for review (12-13-2019) (1 page)
- 2020 Trump opening brief (1-27-2020)(97 pages)
- 2020 Amicus brief supporting President by Solicitor General (2-3-2020)(43 pages)
- 2020 Manhattan DA opening brief (2-26-2020)(65 pages)
- 2020 Amicus brief supporting Manhattan DA-former Republican Members of Congress et al (3-2-2020)(40 pages)
- 2020 Amicus brief supporting Manhattan DA-State Attorneys General (3-4-2020)(36 pages)
- 2020 Supreme Court opinion (7-9-2020)(68 pages)
- Key Excerpts from 2020 Supreme Court opinion (16 pages)
- 2020 Trump motion for emergency stay pending a decision on cert (10-13-2020)(46 pages)
- 2021 Supreme Court order denying Trump request for a stay (2-22-2021)(1 page)