U.S. Code § 6103: Law Permitting Disclosure of Tax Returns and Related Tax Information to Committees of Congress

Under the Internal Revenue Code, income tax returns and other information related to tax returns can be kept confidential. That is the general rule; but with certain exceptions which Congress passed into law in 1924 under U.S. Code § 6103.

The provision listed exceptions to the confidentiality rule; permitting disclosure of tax returns or related information upon request of certain individuals or examining authority. It was noted that disclosure of tax returns to Committees of Congress, is among the long list of exceptions to the tax information confidentiality rule.

This particular provision is highly relevant to President Trump’s continuing refusal to submit copies of his personal tax returns. Richard Neal, D-Mass of the House Ways and Means, in his capacity as Chairman of the House Ways and Means Committee, had sent a letter to the IRS of the Treasury Department last April 03, 2019. Compliance to the House Committee’s request is expected on or before April 10, 2019.

However, through a new set of lawyers hired by Donald Trump, the president stayed firm on his refusal to furnish Congress with documents and information related to his personal and business tax returns. Trump’s new attorney, William Consovoy sent a 4-page letter seeking to weaken the validity of the reason for which the confidentiality exemption is being invoked.

Trump’s Refusal will Likely Lead to Another Court Battle

Even before House Ways and Means Committee Chairman Neal sent the request, he already anticipated that Trump will do everything possible to keep his personal and business tax information confidential. If necessary, the House Ways and Means Committee intends to bring this matter to court.

Consovoy’s letter is seen as a mere ploy to delay the Treasury Department’s release of the requested documents, whilst awaiting the Justice Department’s position regarding the matter. Not a few regard U.S. Code § 6103 as an obscure provision that requires clarification, as its legislation was an offshoot of the Teapot Dome scandal that involved certain cabinet members of President Harding’s administration.

The Distinction Between Health Law And Health Policy

Centers or institutions for health as well as practitioners like Theodore DaCosta from Gastro Center NJ operate with utmost awareness of healthcare regulations. For the general public, it could be overwhelming to identify and comprehend all the regulations, policies, and laws that relate to the industry of health care as well as to know which governing agency is in authority for the implementation of specific requirements.

Regulations, laws, or policies have a considerable and important function in both the industry of health care and the protection coverage for health care. The different regulatory agencies or bodies keep the general public from several health hazards and offer various public health and welfare programs. Not only are regulations on health care created and carried out by the local, state, and federal government, but also by private groups.

Regulations and standards on health care regulations are essential to make certain of compliance as well as to deliver safe health care to every single person who accesses and avails of the system and programs. Regulatory agencies for health care also keep an eye on facilities and practitioners, give info about any changes or updates, uphold safe and quality services, and make sure of legal adherence.

Health Policy And Health Law Distinctions

Many find the distinction between policy and law to be puzzling, particularly in healthcare and medicine than in other industries which is because of the deeply regulated make-up of organizations that have to do with public health in the United States.

HEALTHCARE LAW

Health care laws are a reference to overall agencies of rules and regulations through which industries of America are obligated to stay in compliance with. Majority of educational institutions see this as an umbrella term for numerous specialized fields such as occupational healthcare, public healthcare, bioethics, global healthcare, infectious disease control and more. This word is often times utilized in connection to the method in which regulations and rules are abided by, instead of the defiance of particular obligatory practices.

HEALTHCARE POLICY

Healthcare policies are a reference to particular rules and regulations that are intended to either attain or avert a specific objective or result concerning the broader extent of public healthcare regulation. Healthcare policies are concrete rules and guidelines that are aimed at bringing initiatives by an organization or the government to specific ends. These policies could be kept as legal measures by the local, state, or federal government of the United States. They may also be carried out by an organization, company, or group in connection with its own procedures. This is generally the outcome of that company or organization complying or abiding to the safety guidelines of as well as for general legal obligations and requirements.

Cohen’s Latest Testimony Could Boost Trump’s Unprecedented Number of Lawsuits

Michael Cohen’s testimony at the hearing conducted by the House Committee on Oversight and Reforms last February 27, 2019, opened a can of worms so to speak. Albeit being discredited for his own conviction mainly as a tax cheat, a perjurer, and a falsifier of documents, Michael Cohen produced documents that serve as starting points from which other related documents will be scrutinized.

As a result, Democrats serving as committee members of the House Judiciary Committee, have sent out 81 requests for documents to different Trump Administration members, as well as to family and associates linked to the Trump Organization and electoral campaign. Through the requested documents, the investigating panel aims to establish whether or not, Michael Cohen’s latest testimony is credible, or just another thread of lies to bring down Donald Trump.

According to House Representative Ted Lieu (D-CA), the results of their investigation will either absolve or implicate Trump and members of his family, staff, advisers, campaign supporters and all others linked to Cohen’s testimony of Trump’s wrongdoings.

House Judiciary Committee’s Probe to Compound Trump’s Political Problems

When asked last Monday if he and every recipient of the document request, intends to cooperate, President Trump signified that he will, as he does all the time and with everybody. However, Trump could not resist adding that the House Judiciary Committee investigation, is a “political hoax.” Furthermore, he suggested that the absence of collusion will render the outcome of the investigation as mertiless.

That is Trump’s view; but not for NY Democrat and Chairman of the House Judiciary Committee, Jerrold Nadler. The latter believes that if there is anything that Trump is guilty of, it is that of obstructing justice. Rep. Nadler cited Trump’s public attacks and criticisms on investigators probing his associates and business transactions, as a form of intimidation intended to obstruct justice.

 

House Committee Chairman Nadler explicitly stated,

Over the last several years, President Trump has evaded accountability for his near-daily attacks on our basic legal, ethical, and constitutional rules and norms,”…Investigating these threats to the rule of law is an obligation.

Lawsuits a Norm for Trump

In June 2016, USA Today published a list of legal cases filed in US Federal Courts and in common law courts, totalling about 3500. Trump and his businesses were named either as plaintiffs, defendants or as third party to bankruptcy proceedings. In those cases, 500 claims against Trump were dismissed, while of those with clear resolution, 451 were ruled in Trump’s favor, with only 38 cases ruled otherwise.

At least 100 cases reached extrajudicial settlements that paid out hundreds of thousands; the highest known settlement was in the range of tens of millions.

Lawsuits continued to pour in, even during Trump’s presidency, including one involving a mauling incident ordered by Trump against protesters in Louisville, Kentucky. The numbers continue to rise, with the most recent being the lawsuits filed by political watchdogs, and 16 U.S.states against Trump’s national emergency declaration.

In this aspect, Donald Trump surpasses the record of even the most challenged individual to ever assume office as president of the United States, for having faced and about to face an unprecedented number of lawsuits.