Okay, let us dig into the tax code for a little bit of nastiness.

The codified title of Internal Revenue Code section 6103 is "Confidentiality and disclosure of returns and return information". We're already not off to a good start here. This section is the very heart of my job. This governs when and where I may release information about anyone's tax records from the poorest bum to the highest elites.

The first paragraph is the general rule which is the default mode that we operate under at work:

(a) General rule Returns and return information shall be confidential, and except as authorized by this title—

(1)

no officer or employee of the United States,

(2)

no officer or employee of any State, any local law enforcement agency receiving information under subsection (i)(1)(C) or (7)(A), any local child support enforcement agency, or any local agency administering a program listed in subsection (l)(7)(D) who has or had access to returns or return information under this section or section 6104(c), and

(3)

no other person (or officer or employee thereof) who has or had access to returns or return information under subsection (e)(1)(D)(iii), subsection (k)(10), paragraph (6), (10), (12), (16), (19), (20), or (21) of subsection (l), paragraph (2) or (4)(B) of subsection (m), or subsection (n),

shall disclose any return or return information obtained by him in any manner in connection with his service as such an officer or an employee or otherwise or under the provisions of this section. For purposes of this subsection, the term “officer or employee” includes a former officer or employee.

Notice that this doesn't just bar IRS employees. It bars any officer of the United States or employee of the United States. The Commissioner of Internal Revenue cannot go on the Jimmy Kimmel Show and talk about what is in anyone's tax return. The Secretary of the Treasury cannot disclose anything in an interview with Shepard Smith about anyone's return information. Heck, it is actually outright illegal for a newspaper to print or publish a leaked tax return with the possibility of either a $5,000 civil penalty or 5 years incarceration per 26 USC 7213. It is even illegal under that section to solicit IRS employees to leak tax returns!

So, that being said, why is there such reticence in disclosing to the Chairman of the House Committee on Ways and Means?

Now we turn back to 26 USC 6103(f) which is not so obscure as the media keeps trying to make it sound:

(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.

(2) Chief of Staff of Joint Committee on Taxation

Upon written request by the Chief of Staff of the Joint Committee on Taxation, the Secretary shall furnish him with any return or return information specified in such request. Such Chief of Staff may submit such return or return information to any committee described in paragraph (1), 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.

(3) Other committees

Pursuant to an action by, and upon written request by the chairman of, a committee of the Senate or the House of Representatives (other than a committee specified in paragraph (1)) specially authorized to inspect any return or return information by a resolution of the Senate or the House of Representatives or, in the case of a joint committee (other than the joint committee specified in paragraph (1)) by concurrent resolution, the Secretary shall furnish such committee, or a duly authorized and designated subcommittee thereof, sitting in closed executive session, with any return or return information which such resolution authorizes the committee or subcommittee to inspect. Any resolution described in this paragraph shall specify the purpose for which the return or return information is to be furnished and that such information cannot reasonably be obtained from any other source.

(4) Agents of committees and submission of information to Senate or House of Representatives

(A) Committees described in paragraph (1)

Any committee described in paragraph (1) or the Chief of Staff of the Joint Committee on Taxation shall have the authority, acting directly, or by or through such examiners or agents as the chairman of such committee or such chief of staff may designate or appoint, to inspect returns and return information at such time and in such manner as may be determined by such chairman or chief of staff. Any return or return information obtained by or on behalf of such committee pursuant to the provisions of this subsection may be submitted by the committee to the Senate or the House of Representatives, or to both. The Joint Committee on Taxation may also submit such return or return information to any other committee described in paragraph (1), 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.

(B) Other committees

Any committee or subcommittee described in paragraph (3) shall have the right, acting directly, or by or through no more than four examiners or agents, designated or appointed in writing in equal numbers by the chairman and ranking minority member of such committee or subcommittee, to inspect returns and return information at such time and in such manner as may be determined by such chairman and ranking minority member. Any return or return information obtained by or on behalf of such committee or subcommittee pursuant to the provisions of this subsection may be submitted by the committee to the Senate or the House of Representatives, or to both, 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 the Senate or the House of Representatives only when sitting in closed executive session unless such taxpayer otherwise consents in writing to such disclosure.

(5) Disclosure by whistleblower

Any person who otherwise has or had access to any return or return information under this section may disclose such return or return information to a committee referred to in paragraph (1) or any individual authorized to receive or inspect information under paragraph (4)(A) if such person believes such return or return information may relate to possible misconduct, maladministration, or taxpayer abuse.

Now note that the law does say that the taxpayer singled out does have to consent if the information is to be delivered in any fashion other than to a closed executive session. The President has outright stated he won't do that. Now, rather than making a major fuss, Chairman Neal does have the procedure under the statute to instead up to four members of the committee's staff (two Democrat side and two Republican side) to go visit IRS instead to review things on-site as shown in section four. Unfortunately he has not chosen to avail himself of that option. Chairman Neal can also order the Chief of Staff of the Joint Committee on Taxation to just send JCT personnel since he's also the current chair of the JCT.

Now, to really get interesting we have to turn back to the US Constitution. There is a specific clause relative to the Congress that moots the restrictions in 26 USC 6103 and 26 USC 7213. The Speech and Debate Clause is found at Article I, Section 6, Clause 1. It states: "They shall in all Cases, except Treason, Felony and Breach of the Peace, be privileged from Arrest during their Attendance at the Session of their respective Houses, and in going to and returning from the same; and for any Speech or Debate in either House, they shall not be questioned in any other Place." The key part to that is: "...and for any Speech or Debate in either House, they shall not be questioned in any other Place." From that alone the statutory rules on privacy of tax returns can be broken and the President's private financial data could actually be fully exposed to the public.

There are many problems to this. There is no limiting principle to 26 USC 6103(f). Taken in conjunction with the absolute immunity provided by the Speech and Debate Clause, a mechanism is in place to target enemies by leaking their finances to the media and especially the public. To the best of my understanding, the Secretary sees the constitutional interplay and hasn't been able to get a straight answer out of IRS Chief Counsel division. The Tax Division at the Justice Department and probably the Office of Legal Counsel at Justice are probably being consulted as well right now. This bit of clever lawyering provides dangerous precedent that needs to be squashed hard.

To provide a potential possibility, the Committee could decide to open the tax returns of all IRS employees to the public to review through this protocol. In unredacted form we would all be in danger since our home addresses would be public as well as the names of spouses and dependents. Considering that civil servants from my employing bureau outside the criminal investigations division do die too frequently on the job due to all sorts of bad things already that would be painting targets on all of us and our families. Having to explain investments, investments in savings bonds, how bad some of us may be at picking stocks, whether or not any of us appeared on game shows like Jeopardy, and more would cripple us.

Again, there is no limiting principle in play here. If the 80,000+ employees of my bureau could get theoretically targeted for hostile uncontrolled disclosure there is no reason you couldn't be next. Fortunately the folks in Congress are not in the direct chain of command and any orders have to flow through the Secretary or the Commissioner.