Tax and Financial Records Case

House Oversight Committee-Mazars Case

Major Issue:  Whether President Trump can stop a House oversight committee from using a subpoena to obtain tax and financial records relating to him from his accountant, Mazars USA.

Case Status:  Awaiting a Supreme Court opinion.

Case Description:  On April 15, 2019, the House Committee on Oversight and Reform (“Oversight Committee”) subpoenaed documents from President Trump’s accounting firm, Mazars USA, requesting copies of Trump-related tax returns and other financial records over an eight-year period.  The request was made to advance committee investigations into the President’s financial and ethics disclosures, conflicts of interest, and compliance with the Constitution’s emoluments clause.  On April 22, 2019, President Trump filed suit in D.C. federal district court to quash the subpoena.  The suit named Mazars, House Committee Chair Elijah Cummings, and one of his staffers, but the latter two were later replaced by the Oversight Committee itself as an intervenor.

Procedural Posture:  D.C. District Judge Ahmit Mehta was assigned to Case No. 19-cv-1136.  On May 20, 2019, the district court upheld the House subpoena and dismissed the case.  President Trump appealed the district court’s decision.  On Oct. 11, 2019, the D.C. Circuit affirmed the district court’s ruling, and on Nov. 13, 2019, the D.C. Circuit denied the President’s request for a rehearing en banc.  On Nov. 15, 2019, the President petitioned the Supreme Court to review the case.  On Dec. 13, 2019, the Supreme Court granted the petition and stayed the lower court rulings pending appeal.  The Supreme Court also consolidated the case with two others involving subpoenas directed to third parties to produce tax and financial records related to President Trump.  The Supreme Court scheduled oral argument, delaying the date due to the pandemic from March 31 to May 12, 2020.

On April 15, 2019, the House Committee on Oversight and Reform (“Oversight Committee”) subpoenaed documents from President Trump’s accounting firm, Mazars USA, requesting copies of Trump-related tax returns and other financial records.  The request was made to advance committee investigations into the President’s financial and ethics disclosures, conflicts of interest, and compliance with the Constitution’s emoluments clause.  On April 22, 2019, President Trump filed suit in D.C. federal district court to quash the subpoena.  At the request of the Department of Justice (“DOJ”), the district court allowed DOJ to participate in the case as an amicus supporting the President.  On May 20, 2019, the district court dismissed the case and upheld the House subpoena.  Trump v. Committee on Oversight & Reform of U.S. House of Representatives, 380 F. Supp. 3d 76 (D.D.C. 2019), aff’d sub nom. Trump v. Mazars USA, LLP, 940 F.3d 710 (D.C. Cir. 2019). 

President Trump appealed the decision of the district court.

On May 21, 2019, President Trump appealed the district court decision.  A D.C. Circuit 3-judge panel, with Judges Millett, Rao and Tatel, was assigned to Case No. 19-5142.  Two amici filed briefs in the case, including the Department of Justice (“DOJ”) which supported the President.  On Oct. 11, 2019, the DC Circuit Court, in a 2-1 decision, affirmed the district court ruling, upheld the House subpoena, and dismissed the case.  The dissenting opinion was filed by Judge Rao.  A request for a rehearing en banc was denied. Trump v. Mazars USA, LLP, 940 F.3d 710 (D.C. Cir. 2019), reh’g en banc denied, 941 F.3d 1180 (D.C. Cir.), mandate stayed, No. 19A545, 2019 WL 6328115 (U.S. Nov. 25, 2019). 

President Trump appealed the decision of the D.C. Circuit.

On Nov. 15, 2019, President Trump filed a petition with the Supreme Court seeking an emergency stay of the House subpoena and review of the case.  DOJ filed an amicus brief in support of the President.  The House committee opposed the petition.  Mazars waived its right to submit filings in the case.  On Nov. 18, 2019, the Supreme Court granted a temporary stay on the subpoena pending review of the petition.  On Nov. 25, 2019, the Supreme Court extended the stay.  On Dec. 13, 2019, the Supreme Court granted the petition to hear the case and consolidated the case with two others involving government subpoenas directed to third parties to produce tax and financial records related to President Trump.

The Supreme Court scheduled oral argument, delaying the date due to the pandemic, from March 31 to May 12, 2020. 

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