Monday, May 20, 2019

Examining a three word phrase

"...legitimate legislative purpose..."

Those are the words that Treasury Secretary Steve Mnuchin used once again in his letter of May 17, 2019 in response to a House subpoena for copies of the tax returns of the #LiarInChief.  In that letter, Secretary Mnuchin cites Section 6103 of the Internal Revenue Code.

There are two problems with citing that section of the IRC.  One is that the words legitimate and legislative do not appear anywhere in its text.  The second problem is this portion of that code section:

(f) Disclosure to Committees of Congress
(1) Committee on Ways and Means, Committee on Finance, and Joint Committee on Taxation
Upon written request from the chairman of the Committee on Ways and Means of the House of Representatives, the chairman of the Committee on Finance of the Senate, or the chairman of the Joint Committee on Taxation, the Secretary shall furnish such committee with any return or return information specified in such request, except that any return or return information which can be associated with, or otherwise identify, directly or indirectly, a particular taxpayer shall be furnished to such committee only when sitting in closed executive session unless such taxpayer otherwise consents in writing to such disclosure.
The bolding in that excerpt is mine.  The word shall does not leave room for interpretation.

Now if the only job of the Congress was to pass legislation, this requirement for a legitimate legislative purpose might make sense.  But that isn't its only job.  One of its jobs is to investigate.  That power of the Congress has been consistently upheld by the Supreme Court of the United States.  In 1957, then Chief Justice Warren wrote the following in an opinion:

“The power of the Congress to conduct investigations is inherent in the legislative process. That power is broad. It encompasses inquiries concerning the administration of existing laws as well as proposed or possibly needed statutes. It includes surveys of defects in our social, economic or political system for the purpose of enabling the Congress to remedy them. It comprehends probes into departments of the Federal Government to expose corruption, inefficiency or waste.”

Conservatives had no problem with spending millions on investigating the death of U.S. Ambassador to Libya J. Christopher Stevens and three other Americans in the 2012 attack on the U.S. diplomatic compound in Benghazi.

The longer that Mr. Trump refuses to open his tax returns to examination, the more we must wonder just what secrets are inside of those documents.

As to the specious statement that the privacy of Mr. Trump is at risk, a repeat of a portion of the excerpt from that IRC Code section seems appropriate:

except that any return or return information which can be associated with, or otherwise identify, directly or indirectly, a particular taxpayer shall be furnished to such committee only when sitting in closed executive session unless such taxpayer otherwise consents in writing to such disclosure. 

That is sufficient protection of the privacy of the information, while allowing the investigation to move forward.