Tax and Financial Records Case
New York State Tax Returns Case
Major Issue: Whether the President may prevent Congress from requesting and New York State from providing copies of the President’s New York state tax returns.
Case Status: Complete.
Case Description: In July 2019, New York State enacted a law, the TRUST Act, allowing the state to provide copies of state tax returns filed by the President (or by the Vice President, a New York Member of Congress, or the New York governor) to certain Congressional committees upon request. On July 23, 2019, President Trump filed suit in the DC federal district court to block Congress from requesting and New York State from providing copies of his New York state tax returns. The suit named officials from the House Ways & Means Committee and from New York State. In Nov. 2019, the district court dismissed the New York State officials from the lawsuit for lack of personal jurisdiction and imposed a notice requirement on Congress should it request the President’s New York State tax returns.
Procedural Posture: D.C. District Judge Carl Nichols was assigned to Case No. 19-cv-2173. On Nov. 11, 2019, the district court dismissed the New York State officials for lack of personal jurisdiction. Trump v. Comm. on Ways & Means, 2019 WL 5866752 (D.D.C. Nov. 11, 2019). On Nov. 18, 2019, the district court ordered Congress to provide contemporaneous notice to President Trump and the court of any request for his New York state tax returns, and barred Congressional receipt of those returns for 14 days after the request in order to give President Trump an opportunity to file suit. Trump v. Comm. on Ways & Means, 2019 WL 6138993 (D.D.C. Nov. 18, 2019). On Dec. 23, 2019, the D.C. Circuit Court accepted an interlocutory appeal filed by the House Ways & Means Committee of the district court’s November 18 opinion. On Nov. 3, 2020, the D.C. Circuit Court granted the Committee’s consent motion to voluntarily dismiss the appeal.
District Court Proceedings
On July 23, 2019, President Trump filed suit in DC federal district court seeking a preliminary injunction to block Congress from requesting or New York State from providing copies of his New York state tax returns under the recently enacted New York statute, the TRUST Act. On July 24, 2019, President Trump also filed an Emergency Application for Relief Under the All Writs Act, seeking to prevent Congress from requesting or receiving his returns until the issues were litigated. On July 25, 2019, the district court ruled that the case was not related to an earlier one and ordered its random reassignment to a new judge, which resulted in the case being assigned to Judge Nichols. Trump v. Comm. on Ways and Means, 391 F.Supp.3d 93 (2019). On Aug. 19, 2019, the President filed an amended complaint which, among other provisions, requested relief under the All Writs Act to require Congress to provide advance notice of a request for his New York state tax returns.
On Nov. 11, 2019, the district court dismissed the New York State officials from the lawsuit for lack of personal jurisdiction. Trump v. Comm. on Ways & Means, 2019 WL 5866752 (D.D.C. Nov. 11, 2019). On Nov. 18, 2019, using its authority under the All Writs Act, the district court ordered Congress to provide contemporaneous notice to the President and the court of a request for his New York state tax returns, and barred Congress from receipt of those returns for 14 days in order to give President Trump an opportunity to litigate the issues. Trump v. Comm. on Ways & Means, 2019 WL 6138993 (D.D.C. Nov. 18, 2019).
- 2019 Trump Complaint (7-23-2019) (25 pages)
- 2019 Trump request for All Writs relief (7-24-2019) (2 pages)
- 2019 Trump Amended Complaint (8-19-2019) (25 pages)
- 2019 New York motion to dismiss (8-29-2019) (37 pages)
- 2019 Trump memo opposing New York motion to dismiss (9-9-2019) (45 pages)
- 2019 House motion to dismiss (10-21-2019) (41 pages)
- 2019 District Court Opinion dismissing New York officials (11-11-2019) (19 pages)
- 2019 Trump memo opposing House motion to dismiss (11-12-2019) (34 pages)
- 2019 District Court Opinion requiring notice (11-18-2019) (19 pages)
- Key Excerpts from 2019 District Court Opinions (4 pages)
The House Ways & Means Committee filed an interlocutory appeal of the district court’s November 18 order.
Appeals Court Proceedings
On Dec. 23, 2019, the D.C. Circuit Court of Appeals docketed the interlocutory appeal filed by the House Committee on Ways & Means of the district court’s November 18 opinion imposing a notification requirement on Congress. A three-judge panel was assigned to Case No. 19-5360. Due to the pandemic, the court granted extensions of time to file the parties’ briefs. On Nov. 13, 2020, the D.C. Circuit Court granted a consent motion filed by the House to voluntarily dismiss the appeal.
- House notice of appeal (12-17-2019)(22 pages)
- D.C. Circuit Court order setting a schedule for pleadings (12-23-2019)(2 pages)
- House consent motion to dismiss the appeal (11-3-2020)(4 pages)
Supreme Court Proceedings
No proceedings to date.
