Hi again. This is another diary I’m posting in response to a commenter’s question. On this diary, Marking time asked:
Are his prior filings with the gaming commissions public? Or subject to a FOIA request? Seems like some enterprising news channel could get to them (are you listening, Rachel?).
Good question, right? I can give a short answer, but it’d be incomplete. To avoid doing that, here’s a diary that bothers to explain the short answer. Of course, this question was in response to Trump’s continued failing to release his tax records. I looked into whether or not the FOIA covers tax returns, and the answer is: No, not for private citizens or privately-held companies.
In Trump’s case, the returns were made available voluntarily by him to state entities in Pennsylvania and New Jersey. They were not made publicly available. No previous external request was made for the records.
The FOIA doesn’t apply to tax records. As a private citizen, Trump is excluded from the FOIA (here). There are a lot of restrictions of what government-held documents are covered by the FOIA. In cases of documents created by/for private citizens, you can only ask for private records pertaining directly to you as the requester. If you want your own tax records, no FOIA request is required, but cost to produce copies may limit the number of years they’ll release to you. If you want to access your tax records, they’ll require:
Include the name and address of the requester, along with a copy of the requester’s driver’s license or a sworn or notarized statement swearing to or affirming their identity if the request involves the tax records of an individual or a business. In this case, the authority of the requester to receive such records must be established
The Act was designed to force release of previously privately-held government-created documents used within the government to members of the public with no government affiliation. It’s not designed to force private members of society into transparency. If a case was ever brought against Trump by the IRS — he is regularly audited, but who knows if he was ever sued — the records of that case would be forceably-public through the FOIA. All court records are public record — with easy access available for 7 years past the date of production.
Last quick note: according to the IRS Commisioner, John Koskinen, Trump is absolutely free to release his returns — audit or no. Turns out that anyone who wants to be POTUS gets audited yearly, but somehow the Clintons have managed to released 33 years of record without fail. Trump’s excuse is just that, an excuse. (source) According to Koskinen:
We take seriously our obligation to protect taxpayer information, their private information, whether it’s their name, their activity, whatever they’re doing with us is private and it’s protected by statute.
Hope that’s a help!