Representative Neal’s letter to the I.R.S. commissioner

RICHARD E. NEAL,
MASSACHUSETTS,
CHAIRMAN
JOHN LEWIS, GEORGIA LLOYD DOGGETT, TEXAS MIKE THOMPSON,CALIFORNIA JOHN B. LARSON, CONNECTICUT EARL BLUMENAUER, OREGON RON KIND, WISCONSIN BILL PASCRELL JR., NEW JERSEY DANNY K. DAVIS, ILLINOIS LINDA T. SANCHEZ, CALIFORNIA BRIAN HIGGINS, NEW YORK TERRI A. SEWELL, ALABAMA SUZAN DELBENE, WASHINGTON JUDY CHU, CALIFORNIA GWEN MOORE, WISCONSIN DAN KILDEE, MICHIGAN BRENDAN BOYLE, PENNSYLVANIA DON BEYER, VIRGINIA DWIGHT EVANS, PENNSYLVANIA BRAD SCHNEIDER, ILLINOIS TOM SUOZZI, NEW YORK JIMMY PANETTA, CALIFORNIA STEPHANIE MURPHY,FLORIDA, JIMMY GOMEZ, CALIFORNIA STEVEN HORSFORD, NEVADA
BRANDON CASEY, MAJORITY STAFF DIRECTOR
Congress of the Gnited States
G.S. Bouse of Representatives
COMMITTEE ON WAYS AND MEANS
1102 LONGworTH HOUSE OFFICE BUILDING
(202) 225-3625
Gashington, BC 20515-0348
http://waysandmeans.house.gov
April 3, 2019
The Honorable Charles P. Rettig
Commissioner
Internal Revenue Service
1111 Constitution Avenue, NW
Washington, D.C. 20224
Dear CommissionerRettig:
KEVIN BRADY,
TEXAS,
RANKING MEMBER
DEVIN NUNES, CALIFORNIA VERN BUCHANAN,FLORIDA ADRIAN SMITH, NEBRASKA KENNY MARCHANT, TEXAS TOM REED, NEW YORK MIKE KELLY, PENNSYLVANIA, GEORGE HOLDING, NORTH CAROLINA JASON SMITH, MISSOURI TOM RICE, SOUTH CAROLINA DAVID SCHWEIKERT, ARIZONA JACKIE WALORSKI, INDIANA DARIN LAHOOD,ILLINOIS BRAD R. WENSTRUP, OHIO JODEY ARRINGTON,TEXAS DREW FERGUSON, GEORGIA RON ESTES, KANSAS
GARY ANDRES, MINORITY STAFF DIRECTOR
The Committee on Ways and Means (“Committee”) has oversight andlegislative authority
over our Federal tax laws. With this authority comes a responsibility to ensure that the Internal
Revenue Service (“IRS”) is enforcing the lawsin a fair and impartial manner.
Consistent with its authority, the Committee is considering legislative proposals and
conducting oversight related to our Federal tax laws, including, but not limited to, the extent to
which the IRS audits and enforces the Federal tax laws against a President. Underthe Internal
Revenue Manual, individual income tax returns of a President are subject to, mandatory
examination, butthis practice is IRS policy and not codified in the Federal tax laws. It is necessary
for the Committee to determinethe scope of any such examination and whetherit includes a review
of underlying businessactivities required to be reported on the individual incometaxreturn.
Pursuant to my authority under Internal Revenue Codesection 6103(f), for each of the tax
years 2013 through 2018, I request the following return and return information:
1. The Federal individual incometaxreturns of Donald J. Trump.
2. For each Federal individual incometax return requested above, a statementspecifying:
(a) whether such return is or was ever under any type of examination or audit; (b) the
length of such examination or audit; (c) the applicable statute of limitations on such
examination or audit; (d) the issue(s) under examination or audit; (e) the reason(s) the
return was selected for examination or audit; and (f) the present status of such
examination or audit (to include the date and description of the most recent return or
return information activity).
3. All administrative files (workpapers, affidavits, etc.) for each Federal individual
incometax return requested above.