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)

Plaintiff
1:19-cv-1974

et al.
Defendants

DEPARTMENT OF THE TREASURY
WASHINGTON , CI.C ,
S i:CR&:TAR Y OF T Hl:l ''l'R.E Ati'URY

April 10, 2019

The Honorable Richard E. Neal
Chainnan
Committee on Ways and Means
U.S. House ofRepresen1atives
Washington, DC 20515
Dear Chairman Neal:

I write in response to the Committee,s Apr.il 3 letter to the Commissioner of Internal
Revenue requesting private tax return infonnation under 26 U.S.C. § 6103{f). The Committee
requests the materials by April 10, but the Treasury Department will not be able to complete its
review of your request by that date. 1
We begin with an awareness of Congressional concerns already raised regarding this
inquiry. In the last Congress, the Conunittee on Ways and Means issued a formal report
concerning a House resolution of inquiry seek· ng information substantially similar to the
infonnation you request. The Committee detennined that such a request would be an "abuse of
authoritf' and ~'set a dangerous precedent by targeting a single individual's confidential tax
returns and associated financial documents for·disclosure" for political. reasons. 2 The Committee
recognized that section 6103(f) may not be used '~for purposes of embarrassing or attacking
political figures of another party ..,3 Noting a similar concern in a recent floor speech, the
Chairman of the Senate Finance Conunittee--who shares the same section 6103(f) authority as
you-described the April 3 request as lacking the requisite ''legitimate legislative purpose ' and
as "Nixonian to the core.'...i
You too have acknowledged the unprecedented nature of this re-quest. As you stated ·n
October 2018 with respect to this long-planned inquiry, ~lt]his has never happened before, so
you want to be very meticulous.,'5 We share that caution, and we agree that this is not a routine
section 6103(f) request. The Committee's request raises serious issues c-0nceming the
1 Although the letter attempts to, instruct the Commissioner to strictly limit access to the letter to "IRS personnel"
only, the Committee prompdy released the letteroo Tw~tter and its website.
2 H. Comm. on. Ways & Means, H. Rept No. 115-309, at 2, 3 (20 l7),
https:/fwww.congress.gov/ 115/crpt/hrpt309/CRPT- 1 Shrpt309.pelf.
.1
) Id at 3.
4 165 Cong. Rec. S21S8-02 (Apr. 4, .2019)(statement ofSeo. Charles Grass]ey).
$ R. Rubin, Wall Street Journal (Oct. 3, 20 I 8)(qnoting then-Ranking Member Neal),
:https:flwww.wsj.com/articles/trumps-tax-retums-in-the-spotl ight-if:.democrats.capture-the-house-1 53 85 75880.

constitutional scope of Congressional investigative authority, the legitimacy of the asserted
legislative purpose, and the constitutional rights of American citizens. The legal implications of
this request could affect protections for all Americans against politically-motiva,ed disclosures
t
of personal tax infonnationt regardless of which party is in power. Given the seriousness of
these issues, which bear no connection to ordinary tax. administration, we have begun
consultations with the Department of Justice to ensure that our response is fuJly , onsistent with
c
the law and the Constitution. For the same reasons~ I intend to supervise the Department's
review of the Committee;s request to ensure that taxpayer protections and applicable laws are
scrupulously obsetved, consistent with my statutory responsibilities.6
The Department respects Congressional oversight, and we intend to review your request

carefully..

Sincerely,

Steven T. Mnuchin
cc:

The Honorable Kevin Brady, Ranking Member, Committe-e on Ways and Means

Se(! 26 U.S.C. § 6103(f) (entrusting responsibility to "the Secretary"); see also 26 U.S.C. § 780 I(a){l) (''Except as
otherwise expressly provided by law. the administration and enforcement of this title, shall be ~rfonned by or and.er
the supervision of the Secretary of the Treasury."); 31 •· .S.C. § 321 (c) ("Duties and powers of officers and
employees of the Department are vested in the Secretary... .'').

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