DEPARTMENT OF THE TREASURY WASHINGTON, D.c. SECRETARY OF THE TREASURY May 6, 2019 The Honorable Richard E. Neal Chairman Committee on Ways and Means US. House of Representatives Washington, DC 20515 Dear Chairman Neal: I write in further response to your letter of April 3, 2019, requesting the con?dential tax returns (and other return information) of President Trump and related business entities for 2013 through 2018, pursuant to 26 U.S.C. 6103(f). As you have recognized, the Committee?s request is unprecedented, and it presents serious constitutional questions, the resolution of which may have lasting consequences for all taxpayers. Accordingly, the Department of the Treasury has consulted with the Department of Justice concerning the lawfulness of your request. As explained in my April 23 letter, the Committee?s statutory authority under section 6103 is bounded by Congress?s authority under the Constitution, and the Supreme Court has held that the Constitution requires that Congressional information demands must reasonably serve a legitimate legislative purpose. In reliance on the advice of the Department of Justice, I have determined that the Committee?s request lacks a legitimate legislative purpose, and pursuant to section 6103, the Department is therefore not authorized to disclose the requested returns and return information. The Department of Justice has informed us that it intends to memorialize its advice in a published legal opinion as soon as practicable. Out of respect for the deadlines previously set by the Committee, and consistent with our commitment to a prompt response, I am informing you now that the Department may not lawfully ful?ll the Committee?s request. Although the Department is unable to provide you with the requested con?dential tax returns and return information, we renew our previous offer to provide information concerning the Committee?s stated interest in how the IRS conducts mandatory examinations of Presidents, as provided by the Internal Revenue Manual. If the Committee is interested, we remain committed to providing such an accommodation. Sincerely, ?17? N?uk Steven T. Mnuchin cc: The Honorable Kevin Brady, Ranking Member