A three-judge panel of the US Court of Appeals for the District of Columbia Circuit ruled Tuesday that the House of Representatives Ways and Means Committee can access former president Donald Trump’s tax returns. Trump’s lawyers intervened and challenged the request for the tax returns after the Biden administration stated they would comply with the committee’s request. The case has been ongoing since last year, with a lower court ruling for the committee in December.

Generally, tax returns are confidential under 26 USC § 6103. However, there is an exception in § 6103(a), which states, “[u]pon written request from the chairman of the Committee on Ways and Means of the House of Representatives … the Secretary shall furnish such committee with any return or return information specified in such request.” Judge David Sentenelle relied heavily on this exception in the opinion, stating, “[t]he Trump Parties contend that the Chairman’s Request exceeds Congress’s investigative powers. It does not.”

The opinion goes on to state:

The Chairman has identified a legitimate legislative purpose that it requires information to accomplish. At this stage, it is not our place to delve deeper than this. The mere fact that individual members of Congress may have political motivations as well as legislative ones is of no moment. Indeed, it is likely rare that an individual member of Congress would work for a legislative purpose without considering the political implications.

Judge Karen Lecraft Henderson wrote a concurrence alongside Sentenelle’s opinion. Henderson raised concerns over the possible seriousness of “the burdens borne by the Executive Branch,” claiming the case deserved “much closer scrutiny than my colleagues have given.” Henderson went on to state that:

Although we cannot know the extent to which the requests and investigations influenced—or were intended to influence—President Trump’s conduct while in office, it is not far-fetched to believe that such intrusive inquiries could have a chilling effect on a President’s ability to fulfill his obligations under the Constitution and effectively manage the Executive Branch.

Speaker of the House of Representatives Nancy Pelosi, celebrated the ruling, saying, “[a]ccess to the former president’s tax returns is crucial to upholding the public interest, our national security & our Democracy.”

Today’s decision ordering the release of Donald Trump’s tax returns to the House Ways and Means Committee is an important victory for the rule of law.

Access to the former president’s tax returns is crucial to upholding the public interest, our national security & our Democracy.

— Nancy Pelosi (@SpeakerPelosi) August 9, 2022

Trump will have an opportunity to appeal the decision.