This may not be thrilling reading, but the content is reassuring. I re-posted it on Facebook, because I think it needs to be widely known that Trump cannot get immunity from taxes.
--Kim
--Kim
Found this -- it means that Trump cannot declare immunity from taxes or audits -- he isn't even allowed to ask for them.
Scott McIsaac
͏
Law professor Anne Mitchell says that all the handwringing about granting Trump immunity from tax audits is much ado about nothing, because (1) the court ruled that the so-called settlement agreement is void and unenforceable in any case, and (2) even it it weren't, 26 U.S. Code § 7217, entitled "Prohibition on executive branch influence over taxpayer audits and other investigations", provides that "It shall be unlawful for any applicable person to request, directly or indirectly, any officer or employee of the Internal Revenue Service to conduct or terminate an audit or other investigation of any particular taxpayer with respect to the tax liability of such taxpayer. ... For purposes of this section, the term 'applicable person' means ... the President..." So, even if Trump's own DOJ and IRS don't do anything, there's nothing to prevent an incoming Democratic administration from giving him the full Al Capone tax treatment in 2029. See less
Anne P. Mitchell, Esq.
HERE IS THE FULL TEXT OF THE FEDERAL LAW THAT THE IRS IMMUNITY THING VIOLATES
As noted in the Court's opinion two weeks ago, among other ways that the whole "settlement" and IRS immunity is illegal, it violates Federal law "26 U.S. Code § 7217 - Prohibition on executive branch influence over taxpayer audits and other investigations".
Note that the "exemption" of the "Attorney General" in §7217(e)(2) refers to *penalties*... he is exempt from *penalties* for having asked for the IRS to *disclose* to him various IRS records.
Here is the entire text of §7217:
26 U.S. Code § 7217 - Prohibition on executive branch influence over taxpayer audits and other investigations
(a) Prohibition
It shall be unlawful for any applicable person to request, directly or indirectly, any officer or employee of the Internal Revenue Service to conduct or terminate an audit or other investigation of any particular taxpayer with respect to the tax liability of such taxpayer.
(b) Reporting requirement
Any officer or employee of the Internal Revenue Service receiving any request prohibited by subsection (a) shall report the receipt of such request to the Treasury Inspector General for Tax Administration.
(c) Exceptions Subsection (a) shall not apply to any written request made—
(1) to an applicable person by or on behalf of the taxpayer and forwarded by such applicable person to the Internal Revenue Service;
(2) by an applicable person for disclosure of return or return information under section 6103 if such request is made in accordance with the requirements of such section; or
(3) by the Secretary of the Treasury as a consequence of the implementation of a change in tax policy.
(d) Penalty
Any person who willfully violates subsection (a) or fails to report under subsection (b) shall be punished upon conviction by a fine in any amount not exceeding $5,000, or imprisonment of not more than 5 years, or both, together with the costs of prosecution.
(e) Applicable person For purposes of this section, the term “applicable person” means—
(1) the President, the Vice President, any employee of the executive office of the President, and any employee of the executive office of the Vice President; and
(2) any individual (other than the Attorney General of the United States) serving in a position specified in section 5312 of title 5, United States Code.
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My investigating, fact-gathering, and reporting is 100% reader-supported. Here are ways that you can support my reporting:
- Join Notes from the Front: It's just $5 a month, and you will truly be supporting what I do here, plus you get the documents that I include with each post. You can do that here: https://annepmitchell.substack.com
- Support my coffee habit here: https://www.annepmitchell.com/buy-anne-a-coffee/
- Share this post
P.S. If you actually read all the way to the bottom please leave a sentence in a comment that includes the words "enough already".
(The above was provided by me, Anne P. Mitchell, Esq.- attorney, law professor emeritus, and Federal law author.) See less
Scott McIsaac
͏
Law professor Anne Mitchell says that all the handwringing about granting Trump immunity from tax audits is much ado about nothing, because (1) the court ruled that the so-called settlement agreement is void and unenforceable in any case, and (2) even it it weren't, 26 U.S. Code § 7217, entitled "Prohibition on executive branch influence over taxpayer audits and other investigations", provides that "It shall be unlawful for any applicable person to request, directly or indirectly, any officer or employee of the Internal Revenue Service to conduct or terminate an audit or other investigation of any particular taxpayer with respect to the tax liability of such taxpayer. ... For purposes of this section, the term 'applicable person' means ... the President..." So, even if Trump's own DOJ and IRS don't do anything, there's nothing to prevent an incoming Democratic administration from giving him the full Al Capone tax treatment in 2029. See less
Anne P. Mitchell, Esq.
HERE IS THE FULL TEXT OF THE FEDERAL LAW THAT THE IRS IMMUNITY THING VIOLATES
As noted in the Court's opinion two weeks ago, among other ways that the whole "settlement" and IRS immunity is illegal, it violates Federal law "26 U.S. Code § 7217 - Prohibition on executive branch influence over taxpayer audits and other investigations".
Note that the "exemption" of the "Attorney General" in §7217(e)(2) refers to *penalties*... he is exempt from *penalties* for having asked for the IRS to *disclose* to him various IRS records.
Here is the entire text of §7217:
26 U.S. Code § 7217 - Prohibition on executive branch influence over taxpayer audits and other investigations
(a) Prohibition
It shall be unlawful for any applicable person to request, directly or indirectly, any officer or employee of the Internal Revenue Service to conduct or terminate an audit or other investigation of any particular taxpayer with respect to the tax liability of such taxpayer.
(b) Reporting requirement
Any officer or employee of the Internal Revenue Service receiving any request prohibited by subsection (a) shall report the receipt of such request to the Treasury Inspector General for Tax Administration.
(c) Exceptions Subsection (a) shall not apply to any written request made—
(1) to an applicable person by or on behalf of the taxpayer and forwarded by such applicable person to the Internal Revenue Service;
(2) by an applicable person for disclosure of return or return information under section 6103 if such request is made in accordance with the requirements of such section; or
(3) by the Secretary of the Treasury as a consequence of the implementation of a change in tax policy.
(d) Penalty
Any person who willfully violates subsection (a) or fails to report under subsection (b) shall be punished upon conviction by a fine in any amount not exceeding $5,000, or imprisonment of not more than 5 years, or both, together with the costs of prosecution.
(e) Applicable person For purposes of this section, the term “applicable person” means—
(1) the President, the Vice President, any employee of the executive office of the President, and any employee of the executive office of the Vice President; and
(2) any individual (other than the Attorney General of the United States) serving in a position specified in section 5312 of title 5, United States Code.
---
My investigating, fact-gathering, and reporting is 100% reader-supported. Here are ways that you can support my reporting:
- Join Notes from the Front: It's just $5 a month, and you will truly be supporting what I do here, plus you get the documents that I include with each post. You can do that here: https://annepmitchell.substack.com
- Support my coffee habit here: https://www.annepmitchell.com/buy-anne-a-coffee/
- Share this post
P.S. If you actually read all the way to the bottom please leave a sentence in a comment that includes the words "enough already".
(The above was provided by me, Anne P. Mitchell, Esq.- attorney, law professor emeritus, and Federal law author.) See less
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