When considering whether to honor lawmaker requests for sensitive tax information, the executive branch should assume that those legislators have acted in good faith in furtherance of legitimate legislative goals, and the appearance of political motivation should rarely lead to the denial of those requests, according to the opinion.
"The Chairman of the House Ways and Means Committee has invoked sufficient reasons for requesting the former President's tax information," said the opinion, written by Acting Assistant Attorney General Dawn Johnsen. "Under section 6103(f)(1), Treasury must furnish the information to the Committee."
Neal made a request in April 2019 for Trump's tax information, which the government rebuffed. The request, under Section 6103, was made to allow the committee to effectively review the Internal Revenue Service's internal processes for auditing the president's tax returns, Neal said. After the administration likewise flouted a later subpoena, Neal sued to enforce it.