RandomGuy
04-24-2019, 02:06 PM
We could quite possibly have the spectacle of the Secretary of Treasury being arrested for violating the Tax Code for refusing the legal request for Trump's tax returns.
https://blogforarizona.net/treasury-secretary-and-irs-commissioner-are-in-legal-jeopardy/
Requirement to turn over:
26 U.S. Code § 6103. Confidentiality and disclosure of returns and return information
(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.
No wiggle room there.
https://www.law.cornell.edu/uscode/text/26/6103
Penalty under title 26 for failure to perform the duty:
26 U.S. Code § 7214. Offenses by officers and employees of the United States
a) Unlawful acts of revenue officers or agents
Any officer or employee of the United States acting in connection with any revenue law of the United States—
(3) who with intent to defeat the application of any provision of this title fails to perform any of the duties of his office or employment; or
https://www.law.cornell.edu/uscode/text/26/7214
https://blogforarizona.net/treasury-secretary-and-irs-commissioner-are-in-legal-jeopardy/
Requirement to turn over:
26 U.S. Code § 6103. Confidentiality and disclosure of returns and return information
(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.
No wiggle room there.
https://www.law.cornell.edu/uscode/text/26/6103
Penalty under title 26 for failure to perform the duty:
26 U.S. Code § 7214. Offenses by officers and employees of the United States
a) Unlawful acts of revenue officers or agents
Any officer or employee of the United States acting in connection with any revenue law of the United States—
(3) who with intent to defeat the application of any provision of this title fails to perform any of the duties of his office or employment; or
https://www.law.cornell.edu/uscode/text/26/7214