Understanding the Legalities of Donald Trumps Tax Returns: FOIA, Privacy and Partisanship

Introduction

The debate over whether former President Donald Trump’s tax returns can be made public through the Freedom of Information Act (FOIA) remains a contentious issue. This article explores the legal, political, and privacy considerations surrounding this matter.

Legal Restrictions on Releasing Tax Returns

The primary reason Donald Trump’s tax returns cannot be released under the FOIA is due to stringent legal restrictions on their disclosure. The Taxpayer Protection Act of 1988 and specific sections of the Internal Revenue Code, such as 26 U.S. Code § 7213 and 7431, explicitly protect the confidentiality of tax returns. These laws aim to prevent unauthorized disclosure and provide severe penalties for breach.

26 U.S. Code § 7213 makes it a felony for any federal employee or other person to disclose tax return information without authorization. The act carries a maximum penalty of five years in prison and a fine of $5,000.

26 U.S. Code § 7431 goes even further, imposing civil damages if any employee of the United States inspect or disclose tax return information in violation of 26 U.S. Code § 6103. This section grants taxpayers the right to bring a civil action for damages, which can include actual and punitive damages, attorney fees, and costs of the action.

Role of Congress and Investigation

While federal law restricts the release of tax returns, Congress has the legal authority to release these documents if they proceed with an investigation. The House Ways and Means Committee has received the last six years of Donald Trump’s personal and business tax returns from the IRS. If the committee decides to make these returns public, they can do so under lawful grounds.

Under the FOIA, Congress can release documents under a lawful investigation. If an investigation is ongoing, the committee may release documents related to the investigation, but only after a thorough and transparent process. The committee’s actions are subject to scrutiny, as any mishandling could result in public backlash or legal challenges.

Partisan Politics and Trust in Government

The Democratic Party’s approach to releasing tax returns is often seen as politically motivated. Critics argue that Democrats are using these returns for partisan gain, attempting to sway public opinion against a potential rival. Several voices, including Senator Peter Turano, have noted that such an approach undermines the trust in government and its ability to protect individual privacy.

The frustration extends beyond Trump. Many Americans feel that their personal tax returns should remain confidential and are worried about the erosion of privacy rights. The FoIA Act was designed to provide transparency, but its application in this case raises concerns about the intentions behind such requests.

Conclusion

The issue of releasing former President Donald Trump’s tax returns is a complex one, intertwining legal, political, and privacy considerations. The FOIA and related tax laws aim to protect the privacy of individuals while ensuring checks and balances through investigative processes. As this debate continues, it highlights the ongoing tension between transparency and privacy, and the need for rigorous, unbiased scrutiny of government actions.