So for the secretary to seek to decide whether to pass on the president’s tax return to Congress would surely be inappropriate and probably illegal. I would surely not have done it. Rather, I would have indicated to the IRS commissioner that I expected the IRS to comply with the law as always.

What would that mean? The relevant provisions date from 1924, and I have not been able to find any case where the IRS did not promptly provide full disclosure to a tax-writing committee. The statute is entirely clear regarding the right of the committee to request individual taxpayer information. And Congress explicitly prohibits the IRS from withholding information from inquiries such as this one: Section 1203 of the IRS Restructuring and Reform Act details the “10 deadly sins” for which IRS employees can be fired. Number 7 is “willful misuse” of the provisions of Section 6103 — invoked last week by Rep. Richard E. Neal (D-Mass.), the chairman of the tax-writing House Ways and Means Committee — to conceal information from a congressional inquiry.

The only conceivable argument that the IRS commissioner could make for not turning over the president’s return would be to suggest that the committee had no legitimate purpose relating to its work for requesting the return. This is an absurd argument with respect to Trump’s returns. Most obviously, the committee has a legitimate interest in monitoring the auditing and enforcement of the law with respect to sitting presidents, especially in light of the known problems with the initial audits of President Richard M. Nixon’s returns.