Updated March 2024, posted July 2019

Since the Carter Administration, U.S. Presidents have regularly released their tax returns. The refusal of President Trump to follow this precedent raised questions about Congress’s authority to obtain his tax returns and related information. Congressional committees have broad powers and ample precedents for obtaining this information from multiple sources.  

Under 26 U.S.C. § 6103 (f), the House Committee on Ways and Means, the Senate Committee on Finance, and the Joint Committee on Taxation have standing authority to obtain tax returns upon written request to the Department of the Treasury’s Internal Revenue Service, and the Senate and House may authorize additional committees to exercise such authority through a special resolution. In addition, Treasury regulations interpreting 26 U.S.C. § 7216, the statute governing how tax return preparers disclose and handle tax information, expressly allow disclosures of tax information to Congress by accountants pursuant to “a subpoena issued by the United States Congress.” There are other avenues that committees have or could use to get tax return information as well, such as seeking this information from taxpayers, financial institutions, and states.

Congressional committees have routinely requested and obtained tax return information regarding individuals and organizations to conduct oversight during both Republican and Democratic administrations, including from high-ranking officials. For example:

• As part of the Whitewater investigation, a Special Committee led by Republicans in Congress obtained tax return information from President Clinton for years prior to those he had disclosed as a presidential candidate, deposed two of the Clintons’ personal accountants as well as the corporate accountant who handled the Whitewater land development project, and took testimony from two of these accountants in public hearings.  
• During the Carter presidency, Congress obtained the tax and financial records of Billy Carter, the President’s brother, as part of an investigation into Billy Carter’s business dealings.  
• During the Nixon presidency, Congress requested and obtained from the Internal Revenue Service President Nixon’s tax returns for multiple years beyond those for which he had voluntarily turned over records.