Why Didn’t Obama Order the IRS to Release Trump's Tax Returns?
Tax returns are inherently confidential, and they are kept that way for several compelling reasons. This confidentiality is enshrined in law and enforced by the Internal Revenue Service (IRS). During his presidency, Barack Obama was bound by these laws, and he lacked the authority to order the release of Donald Trump's tax returns in the manner Trump suggested. Let's delve deeper into the reasons behind this situation.
Legal and Constitutional Considerations
The IRS and Confidentiality: The tax return confidentiality rule is a cornerstone of both federal law and the U.S. Constitution. Under Section 6103 of the Internal Revenue Code, tax returns are confidential and can only be released under strict conditions. These conditions include requests from the taxpayer themselves, certain government agencies, and legal proceedings. The IRS is legally bound to adhere to these rules, and any attempt to bypass them would be a violation of federal law.
Obama’s Limitations: As a sitting president, Obama was constrained by both the law and the ethical standards of his office. While President, he was prohibited from using the IRS for political purposes. This prohibition was aimed at preventing any misuse of government resources for partisan gain. Requesting the release of tax returns from the IRS would have been seen as an abuse of power, given the IRS's mission to maintain the privacy of taxpayers.
The Custom of Public Disclosure
Voluntary Practice: While the release of tax returns by presidential candidates is not a legal requirement, it has become a practiced custom. For over four decades, every major presidential candidate has voluntarily released their tax returns. This voluntary practice has become a significant part of the vetting process for potential candidates. However, it is important to note that the release of tax returns by candidates is a step they choose to take and not a mandate enforceable by law.
Obama’s Position: Given that Obama's position was one of the highest offices in the United States, he had no legal authority to order the IRS to release Donald Trump’s tax returns. Such an action would have been seen as overreach and a breach of constitutional principles. Furthermore, Obama’s administration followed the precedent set by previous administrations, where presidents and their staff were encouraged to treat taxpayers’ filings with utmost confidentiality.
The Question of Trust
Obama's Reputation: Obama's presidency was marked by a commitment to integrity and transparency. His administration made significant efforts to promote government transparency while respecting the privacy of individual citizens. Therefore, it would have been inconsistent with Obama’s principles to order the release of tax returns under the pretense of legitimate state interest.
Trumpon’s Temporary Lie: It is worth noting that Trump had made a public declaration stating his intention to release his tax returns during his campaign. This was later revealed to be a lie, as he had not actually planned to do so. This revelation did not change the legal framework but only called attention to the need for transparency and honesty in public discourse.
Conclusion
In conclusion, the IRS is required to treat tax returns as confidential, and Barack Obama was legally and ethically constrained from using the IRS for political purposes. The release of tax returns by presidential candidates is a voluntary and customary practice, not a mandatory legal requirement. The actions (or lack thereof) of a sitting president like Obama were guided by both legal boundaries and ethical standards. Moreover, the temporary claim made by Trump about releasing his tax returns served to further highlight the importance of transparency and the role of confidentiality in maintaining public trust.