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- Donald Trump, President of the United States from January 2017 to January 2021, has controversially refused to release his tax returns since the 2015–2016 campaign for the presidency at the 2016 election. Though Trump promised to release the returns during his campaign, he repeatedly refused to release his tax return information throughout his presidency, the first major-party U.S. presidential candidate or president since 1976 to do so. Trump had repeatedly and falsely claimed that he could not release the returns while they were under audit by the Internal Revenue Service (IRS). It is IRS policy, but not law, to annually audit tax returns of presidents and vice presidents. After the 2018 mid-term elections, Democrats gained a majority in the House of Representatives and its committees, a number of which sought information on Trump's business and personal dealings, including Trump's tax returns, as part of their investigations. At about the same time, the Manhattan District Attorney's office commenced its own investigations involving Trump's business and personal dealings and campaign financing and expenditures. Trump refused to cooperate with all requests for information, and sought to prevent others from providing such information. In May 2019, the U.S. House Ways and Means Committee subpoenaed the IRS for six years of Trump's returns. The Trump administration refused to comply, leading to a lawsuit. On July 30, 2021, the U.S. Justice Department said the IRS must provide the tax returns to the committee. Trump's legal team sued, but the lawsuit was dismissed. On November 30, 2022, a week after Trump lost an appeal to the Supreme Court, the committee received the tax returns. Separately, the U.S. House Oversight Committee subpoenaed Trump's accounting firm for tax records and other records as part of an investigation into Trump's conduct, which Trump sued to block. The District of Columbia's federal district court and court of appeals upheld the validity of the subpoenas. In the Trump v. Mazars USA, LLP decision, the Supreme Court ruled that the lower courts should further assess the congressional subpoena. In late August 2019, a New York state grand jury subpoenaed Trump for eight years of his personal and corporate tax returns as part of an investigation by the Manhattan District Attorney's Office, including a hush-money payment made during the 2016 presidential election campaign and potential tax fraud. Trump refused to comply, contending that a sitting president enjoys "absolute immunity from criminal process of any kind". In October 2019, the U.S. District Court for the Southern District of New York ruled against Trump and ordered him to comply with the subpoena; this ruling was upheld by the U.S. Court of Appeals for the Second Circuit in November 2019. Trump appealed the decision against him to the U.S. Supreme Court. In 2020, in Trump v. Vance, the Court rejected Trump's broadest claims, holding that the president lacks absolute immunity from state criminal subpoenas, and ruling that the subpoena must be further examined for validity by the lower courts. After Trump made a narrower argument to the Second Circuit, the court again ruled against him in October 2020. Trump again appealed to the Supreme Court, which was rejected in February 2021, allowing the tax records to be released to prosecutors and a grand jury. The same month, the accounting firm Mazars provided the Manhattan District Attorney with Trump's tax returns from 2011 to mid-2019. In response to Trump's refusal to release his tax returns, California enacted legislation to require presidential candidates to release tax returns to be allowed on the primary election ballot. The California Supreme Court later found this law to violate the state's constitution. Separately, in New York, a state law was passed which would permit the state tax officials to release state tax returns to specific congressional committees upon request for legitimate purposes. (en)
- 唐納·川普於2016年美國總統選舉期间拒绝公布自己的纳税申报信息，此舉打破了美國40年来总统候选人的惯例。围绕特朗普纳税申报表的争议一直持续到他的总统任期，特朗普和那些试图得到特朗普納稅申報表的人之间发生了许多政治和法律上的冲突。 2020年9月，纽约时报披露了此前二十多年的特朗普个人和企业纳税申报单中的数据。按照紐約時報的說法，这些數據显示特朗普在之前的15年中有10年没有缴纳所得税（主要是因为他在报告中自稱虧損远远多于收益）。 2016年总统竞选之前和期间，特朗普多次承诺會公布他的纳税申报单 ，但他却違背了这一承诺，因此他成为1976年以来第一位拒绝向公众公布纳税申报单的主要政党总统候选人和总统。2019年5月，美国众议院筹款委员会向美国国家税务局發出傳票，要求該機構提供特朗普過去6年的納稅申报表，但特朗普政府拒绝執行 另。此外還传唤了特朗普的会计师事务所，要求其提供特朗普的税务记录和其他记录。特朗普提起诉讼，要求阻止调查。哥伦比亚特区的联邦地区法院和上诉法院判定眾議院發出的传票有效 。 2019年8月底，纽约州大陪审团特朗普，要求其提供過去八年的个人和公司纳税申报单。特朗普拒绝服从，辩称现任总统享有 "对任何形式的刑事诉讼的绝对豁免权"。2019年10月，美国纽约南区联邦地区法院裁定特朗普败诉，并要求他遵守传票 ；2019年11月，美国联邦第二巡回上诉法院维持这一裁决。特朗普選擇向美国最高法院提出上诉。2020年，在川普訴萬斯案中，法院驳回了特朗普的指控，认为总统对州刑事传票並沒有绝对豁免权，并裁定傳票必須由下级法院进一步审查其有效性。在特朗普诉美国玛泽会计师事务所案的单裁决中，法院同樣裁定国会的传票應由下级法院进一步评估。特朗普向美国联邦第二巡回上诉法院提出上訴後，法院于2020年10月再次作出不利于特朗普的裁决。特朗普再次向最高法院提出上诉，最高法院于2021年2月驳回了上诉，要求特朗普向检察官和大陪审团公布税务记录。同月，玛泽会计师事务所向曼哈顿地区检察官提供了特朗普2011年至2019年中期的纳税申报单。 鑒於特朗普拒绝公布其纳税申报单，加利福尼亚州颁布立法，要求总统候选人必須公布纳税申报单。不過这项法律后来被加利福尼亚州最高法院认定为违反加州憲法。 (zh)
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- Donald Trump, President of the United States from January 2017 to January 2021, has controversially refused to release his tax returns since the 2015–2016 campaign for the presidency at the 2016 election. Though Trump promised to release the returns during his campaign, he repeatedly refused to release his tax return information throughout his presidency, the first major-party U.S. presidential candidate or president since 1976 to do so. Trump had repeatedly and falsely claimed that he could not release the returns while they were under audit by the Internal Revenue Service (IRS). It is IRS policy, but not law, to annually audit tax returns of presidents and vice presidents. (en)
- 唐納·川普於2016年美國總統選舉期间拒绝公布自己的纳税申报信息，此舉打破了美國40年来总统候选人的惯例。围绕特朗普纳税申报表的争议一直持续到他的总统任期，特朗普和那些试图得到特朗普納稅申報表的人之间发生了许多政治和法律上的冲突。 2020年9月，纽约时报披露了此前二十多年的特朗普个人和企业纳税申报单中的数据。按照紐約時報的說法，这些數據显示特朗普在之前的15年中有10年没有缴纳所得税（主要是因为他在报告中自稱虧損远远多于收益）。 2016年总统竞选之前和期间，特朗普多次承诺會公布他的纳税申报单 ，但他却違背了这一承诺，因此他成为1976年以来第一位拒绝向公众公布纳税申报单的主要政党总统候选人和总统。2019年5月，美国众议院筹款委员会向美国国家税务局發出傳票，要求該機構提供特朗普過去6年的納稅申报表，但特朗普政府拒绝執行 另。此外還传唤了特朗普的会计师事务所，要求其提供特朗普的税务记录和其他记录。特朗普提起诉讼，要求阻止调查。哥伦比亚特区的联邦地区法院和上诉法院判定眾議院發出的传票有效 。 鑒於特朗普拒绝公布其纳税申报单，加利福尼亚州颁布立法，要求总统候选人必須公布纳税申报单。不過这项法律后来被加利福尼亚州最高法院认定为违反加州憲法。 (zh)
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