On the recordDecember 22, 2022
Madam Speaker, I yield myself the balance of my time for closing. The constant theme that we have heard today from our Republican colleagues is that this is about targeting an individual. This is a chance to clarify the law that they suggest is currently in a convoluted stage, which means that there is, in their judgment, sufficient confusion about the law as to whether or not the process should play out. What this legislation argues, I think, with great proficiency is the following, and that is that we should codify the system that we have discovered in recent days is not only dysfunctional but is nonexistent. Nine out of the last 10 Presidents of the United States have voluntarily released their tax forms. It dates to Richard Nixon in a letter to the then-chairman of this committee, Wilbur Mills. Barack Obama and Joe Biden have both indicated they have been fully audited. What we are suggesting today is that this is an opportunity to clear up the question of how the mandatory audit that is highlighted in regulations at the IRS plays out. By the way, when we say it is not in law, this institution here functions on the basis of rules as well as law. The rules in the IRS manual said that the audit ought to take place. We have discovered that not only did the audit not take place but it hasn't even been completed. A reminder: This is not about a President. This is about the Presidency going forward. {time} 1030 This was not done with malicious intent.…





