How the battle for Trump's tax returns could play out

But Rosenthal countered that Congressional oversight of the executive branch qualifies, in his mind, as a legitimate legislative justification in this case.

“Oversight of the IRS is the most core function of the Ways and Means Committee,” Rosenthal said. “The purpose is overseeing the IRS and making sure the IRS is enforcing the rules fairly, to include the president. Is the president above the law, or is he being audited fairly, as any other American would be?”

Neal, in his letter requesting the president’s returns, laid out his case for legislative authority by stating that the committee is “considering legislative proposals and conducting oversight related to our Federal tax laws, including, but not limited to, the extent to which the IRS audits and enforces the Federal tax laws against a President.”

But the president’s lawyer, in his letter to the IRS, makes the case that Neal has an ulterior motive.