An appeals court on Thursday will debate whether a congressional committee can obtain former president Donald Trump's tax returns from the US Treasury Department, the latest face-off in a three-year old legal fight.
The US Court of Appeals for the District of Columbia Circuit will hold an oral argument at 9.30am ET (1pm GMT) over whether the House of Representatives Ways and Means Committee can obtain the former president's tax returns from the Internal Revenue Service, part of the Treasury Department.
A ruling for the committee could lead to Mr Trump's financial dealings being revealed ahead of the 2024 presidential election.
Mr Trump is appealing a lower court decision from December 2021 that determined the Democratic-led committee chairman has broad authority to obtain a former president's tax returns.
Mr Trump was the first president in 40 years not to release his tax returns as he aimed to keep secret the details of his wealth and the activities of his family company, the Trump Organization.
A federal law empowers the chairman of the House Ways and Means Committee to request any person’s tax returns from the IRS.
Invoking that statute, the committee sued in 2019 to force disclosure of Mr Trump's tax returns.
House Democrats have said they need Mr Trump's tax returns to see if the IRS is properly auditing presidential returns and to assess whether new legislation is needed.
Mr Trump's lawyers have called that explanation "pretextual" and "disingenuous," saying the real aim is to unearth politically damaging information about Mr Trump.
In 2019, while Mr Trump was in office, the US Justice Department issued a legal memo supporting his arguments.
But then in July 2021, after Mr Trump lost his reelection campaign, the Justice Department reversed course and said the House committee had offered "sufficient reasons" for seeing the tax returns.
The Justice Department memo prompted Mr Trump to file counterclaims against the Ways and Means Committee, seeking a judicial declaration that the committee had exceeded its constitutional authority.
US District Judge Trevor McFadden, a Trump appointee, sided with Congress in December. Judge McFadden said Mr Trump was "wrong on the law" in seeking to block the Ways and Means Committee from obtaining his tax returns.
The US Supreme Court last year cleared the way for a Manhattan prosecutor to obtain Mr Trump's tax returns from his accounting firm, but that ruling did not directly affect the Ways and Means Committee's case.
