The committee would issue a subpoena to the New York state tax commissioner, and the commissioner would be obligated to comply. Indeed, the Supreme Court has said that it is the “unremitting obligation” of “all citizens” to “respond to subpoenas” from congressional committees. In the event that New York refused, the full House could authorize the Ways and Means Committee to file a lawsuit in federal court in New York to enforce the subpoena.
But it would be surprising if New York resisted the Ways and Means Committee’s demands. New York officials would likely recognize that the law is on the Ways and Means Committee’s side. Ways and Means Committee members have thought that they would be ensnared in a knock-down, drag-out legal fight with the Trump administration over Chairman Neal’s Section 6103(f) request, but if the Ways and Means Committee sends a subpoena to New York, the committee could have access to a wealth of Trump tax filings in a matter of days.
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