DEPARTMENT OF THE TREASURY May 17, 2019 ‘The Honorable Richard E. Neal Chairman ‘Committee on Ways and Means USS. House of Representatives ‘Washington, DC 20815 Dear Chairman Neal: | write in response to your leter of May 10,2019, in which you eterate you request forthe confidential tax retums (and other retum informatio) of President Trump and related business entities, nd in Which you include a subpoena forthe documents you have requested. ‘As I explained in my May 6 letter to the Commitee, the Department ofthe Treasury (the Department) has consulted with the Department of Justice concerning the lawfulness ofthe ‘Committee's unprecedented request. In reliance on the advice ofthe Department of Justice, we hhave determined thatthe Committee's request lacks a legitimate legislative purpose, and ‘pursuant to section 6103, the Department is therefore not authorized to disclose the requested ‘etums and return information. For the same reasons, we are unable to provide the requested information in response tothe Committee's subpoena, As I explained in my May 6 letter, the Department of Justice has informed us that it intends to memorialize its advice in a published legal opinion as soon as practicable. In my April23 letter tothe Commite, 1 offered to work with the Commitee to secommodate its stated interest in understanding bow the IRS edits and enforces the Federal tax laws against @ President by proving the Commitice with addtional infomation on the mandatory adit process. [renewed that offer in my May 6 leter. While the Conamittee's latest leer appears to decline these offers because they are “ota substitute” forthe Presidents tax returns, he Departments offer would provide information tat directly bears upon wht the Commitee has stated tobe it leisative interest inthis subjet. Consistent with the Exeeutive Branch’s constitutional commitment to accommodation, the Department remains committed to providing such an accommodation. Sincerely, Shunt Murch > ‘Steven T. Mauchin