COMMITTEE ON WAYS AND MEANS, UNITED STATES HOUSE OF REPRESENTATIVES v. UNITED STATES DEPARTMENT OF THE TREASURY et al

Filing 1

COMPLAINT against CHARLES P. RETTIG, INTERNAL REVENUE SERVICE, STEVEN T. MNUCHIN, UNITED STATES DEPARTMENT OF THE TREASURY (Fee Status:Filing Fee Waived) filed by COMMITTEE ON WAYS AND MEANS, UNITED STATES HOUSE OF REPRESENTATIVES. (Attachments: #1 Exhibit A, #2 Exhibit B, #3 Exhibit C, #4 Exhibit D, #5 Exhibit E, #6 Exhibit F, #7 Exhibit G, #8 Exhibit H, #9 Exhibit I, #10 Exhibit J, #11 Exhibit K, #12 Exhibit L, #13 Exhibit M, #14 Exhibit N, #15 Exhibit O, #16 Exhibit P, #17 Civil Cover Sheet, #18 Summons, #19 Summons, #20 Summons, #21 Summons, #22 Summons, #23 Summons)(Letter, Douglas)

IN THE UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF COLUMBIA
COMMITTEE ON WAYS AND MEANS,
UNITED STATES HOUSE OF REPRESENTATIVES,
1102 Longworth House Office Building
Washington, D.C. 20515,
Plaintiff,
Case No. 1:19-cv-1974

v.
UNITED STATES DEPARTMENT OF
THE TREASURY,
1500 Pennsylvania Avenue N.W.
Washington, D.C. 20220, et al.,
Defendants.

Exhibit A

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RICHARD E. NEAL,
MASSACHUSETIS.
CHAIRMAN
J OHN LEWI S, GEORGIA
LLOYD DOGGETT, TEXAS
MIKE THOMPSON, CALIFORNIA
J OHN B. LARSON, CONNECTICUT
EARL BLUMENAUER, OREGON
RON KIND, WISCONSIN
BILL PASCRELL JR .. N EW JERSEY
DAN NY K. DAVIS, ILLINOIS
LINDA T. SANCHEZ, CA LIFORNIA
BRIAN HIGGINS, N EW YORK
TERRI A . SEWELL, ALABAM A
SUZAN DE LBENE, WASHIN GTO N
JUDY CHU, CALIFORNIA
GWEN MOORE, WISCONSIN
DAN KILDE E. M ICHIGAN
BREN DAN BOYLE, PENNSYLVANIA
DON BEYER, VIRGINIA
DWIGHT EVANS. PEN NSYLVANIA
BRAD SCHNEIDER, ILLI NOIS
TOM SUOZZI, N EW YO RK
JIMMY PANETTA, CALIFORN IA
STEPHANIE MURPHY, FLORIDA
JIMMY GOMEZ, CALIFORNIA
STEVEN HORSFO RD, N EVADA

ii.~. l!}ouse of l\epresentatibes
COMMITIEE ON WAYS AN D MEANS
1102 L O N GWORTH H OUS E O FFICE B U ILDING
(202 ) 225-3625

BRAN DON CASEY.
MAJORITY STAFF DIRECTOR

wmtasbington, i!l<IC 20515- 0348
http://waysandm eans.ho use.gov

KEVIN BRADY,
TEXAS,
RAN KING MEM BER
DEVIN N UNES. CALIFORNIA
VERN BUCHANAN, FLORIDA
ADRIAN SMITH, NEBRASKA
KENNY MARCHANT, TEXAS
TOM REED, NEW YORK
MIKE KELLY, PEN N SYLVANIA
GEORGE HOLDIN G, NORTH CAROLINA
JASON SMITH, MISSOURI
TOM RICE. SOUTH CAROLINA
DAVID SCHWEIKERT, ARIZONA
JACKI E WALORSKI, INDIANA
DARIN LAHOOD. ILLINOIS
BRAD R. WEN STRUP, OHIO
JODEY ARRINGTON , TEXAS
DREW FERGU SON, GEORGIA
RON ESTES, KAN SAS
GARY AN DRES,
MINORITY STA FF DIRECTOR

April 3, 2019

The Honorable Charles P. Rettig
Commissioner
Internal Revenue Service
1111 Constitution A venue, NW
Washington, D.C. 20224
Dear Commissioner Rettig:
The Committee on Ways and Means ("Committee") has oversight and legislative authority
over our Federal tax laws. With this authority comes a responsibility to ensure that the Internal
Revenue Service ("IRS") is enforcing the laws in a fair and impartial manner.
Consistent with its authority, the Committee is considering legislative proposals and
conducting oversight related to our Federal tax laws, including, but not limited to, the extent to
which the IRS audits and enforces the Federal tax laws against a President. Under the Internal
Revenue Manual, individual income tax returns of a President are subject to . mandatory
examination, but this practice is IRS policy and not codified in the Federal tax laws. It is necessary
for the Committee to determine the scope of any such examination and whether it includes a review
of underlying business activities required to be reported on the individual income tax return.
Pursuant to my authority under Internal Revenue Code section 6103(f), for each of the tax
years 2013 through 2018, I request the following return and return information:
1. The Federal individual income tax returns of Donald J. Trump.
2. For each Federal individual income tax return requested above, a statement specifying:
(a) whether such return is or was ever under any type of examination or audit; (b) the
length of such examination or audit; (c) the applicable statute of limitations on such
examination or audit; (d) the issue(s) under examination or audit; (e) the reason(s) the
return was selected for examination or audit; and (f) the present status of such
examination or audit (to include the date and description of the most recent return or
return information activity).
3. All administrative files (workpapers, affidavits, etc.) for each Federal individual
income tax return requested above.

Commissioner Rettig
April 3, 2019
Page 2
4. The Federal income tax returns of the following entities:
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•
•
•
•
•
•
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The Donald J. Trump Revocable Trust;
DJT Holdings LLC;
DJT Holdings Managing Member LLC;
DTTM Operations LLC;
DTTM Operations Managing Member Corp;
LFB Acquisition Member Corp;
LFB Acquisition LLC; and
Lamington Farm Club, LLC d/b/a Trump National Golf Club-Bedminster.

5. For each Federal income tax return of each entity listed above, a statement specifying:
(a) whether such return is or was ever under any type of examination or audit; (b) the
length of such examination or audit; (c) the applicable statute of limitations on such
examination or audit; (d) the issue(s) under examination or audit; (e) the reason(s) the
return was selected for examination or audit; and (f) the present status of such
examination or audit (to include the date and description of the most recent return or
return information activity).
6. All administrative files (workpapers, affidavits, etc.) for each Federal income tax return
of each entity listed above.
7. If no return was filed for the tax year requested, a statement that the entity or individual
did not file a return for such tax year.
This document is a record of the Committee and is entrusted to the IRS only for use in
handling this matter. Additionally, any documents created by the IRS in connection with a
response to this Committee document, including (but not limited to) any replies to the Committee,
are records of the Committee and shall be segregated from agency records and remain subject to
the control of the Committee. Accordingly, the aforementioned documents are not "agency
records" for purposes of the Freedom of Information Act. Absent explicit Committee
authorization, access to this document and any responsive documents shall be limited to IRS
personnel who need such access for the purpose of providing information or assistance to the
Committee.
Please provide the requested return and return information by April 10, 2019. Thank you
for your prompt attention to this matter.
Sincerely,