Investigation Overview:

American Oversight has been investigating the Trump administration’s overhaul of the federal tax code. The negotiations for the tax reform bill passed last December took place largely behind closed doors, but the public has a right to know how that bill was written, whether the administration and Congress were truthful about the changes they made, and who will really benefit.

In December 2017 the tax bill passed by Congress and signed by the president enacted new changes favoring corporations and the wealthy over ordinary Americans. Reports also surfaced that the final tax bill included provisions that appeared to directly benefit President Trump and key members of Congress. American Oversight submitted FOIA requests for communications between top officials at the Treasury Department and the Office of Management and Budget (OMB) and members of Congress. We also asked for communications with conservative think tanks and outside entities that stood to benefit from the new tax bill, like the Heritage Foundation and Goldman Sachs.

When we didn’t get the records we were owed under FOIA, we went to court. In April 2018, the U.S. House of Representatives filed a motion to intervene in our lawsuit, arguing that certain emails exchanged with the two agencies should be exempt from release under FOIA and should not be produced.

American Oversight is going to continue to fight in court to get the truth about tax reform and the secret, back-room deals that shaped the legislation.

We’ve Submitted FOIAs Asking For:

• Tax reform communications between Congress and senior officials at Treasury, the IRS, or OMB.
• Communications or meetings between senior officials at Treasury, the IRS, or OMB and outside entities including the Heritage Foundation, Americans for Prosperity, Goldman Sachs, and the Chamber of Commerce.
• Records from the Treasury Department of any “analysis” of the tax reform legislation.
• Any report of the secret analysis of the tax reform bill that happened behind closed doors.

What We’ve Received So Far:

• OMB Congressional communications regarding tax reform
• Treasury communications regarding tax reform
• OMB communications with outside groups regarding tax reform
• Treasury communications with outside groups

No Records Responses:

• No records response from OMB regarding tax reform
• No records response from IRS for stakeholder and congressional communications
• Treasury rejection of Request for Stakeholder Communications

What We’re Still Waiting For:

• Communications or meetings between senior officials at Treasury, the IRS, or OMB and outside entities including the Heritage Foundation, Americans for Prosperity, Goldman Sachs, and the Chamber of Commerce.
• Records from the Treasury Department of any “analysis” of the tax reform legislation.