Editor's Note: Edward J. McCaffery is Chairman of the Board of Directors of Robert C. Packard and Professor of Law, Economics and Political Science at the University of Southern California. He is the author of "Fair Not Flat: How to Make the Tax System Better and Simpler" and founder of People's Tax Page. The opinions expressed in this comment are those of the author. See more opinion at CNNE.COM/OPINION.
(CNN) - If you apply for a federally backed mortgage, you must submit your tax returns. If you are a minor and applying for student loans, you must submit your and your parents' tax returns. If you are sued for divorce or child support, you must file your tax returns. If you're using online software to file your taxes - remember to file it before July 15 - you've probably already submitted your tax returns to the web. And if you are Finnish, your tax information will be published every November 1st, known locally as National Jealousy Day.
But if you are the president of the United States and the Supreme Court tells you that your accountant should, perhaps, deliver the tax returns to a criminal grand jury legitimately appointed by a sovereign authority in New York City, what you have is a tantrum on Twitter.
"The Supreme Court returns the case to the Lower Court, the arguments to continue (...). Now I have to continue fighting against a politically corrupt New York. It's not fair for this presidency or administration! ”Said the most powerful man on Earth on Twitter, who took a break from the coronavirus crisis moments after learning that, after the Supreme Court decision in Trump vs. Vance and Trump vs. Mazars may have to file his tax returns at least with the Manhattan district attorney, if not to Congress.
The president is right about one thing in his tweet. The arguments will continue. Even in the Vance case, from New York, the Supreme Court has returned the case to a lower court and will allow the president and his attorneys to argue for more limited reasons against the subpoena. In the related matter, the court also referred cases related to subpoenas from the Congressional committee. When the New York prosecutor has access to the statements, the public probably won't. This would be part of a strictly confidential grand jury process. None of this will be resolved before the November elections, which is perhaps the most important aspect.
Thus the madness will continue. Years behind schedule, millions of dollars in spending, the rule of law was extended to the point of rupture, all to try to prevent our president-elect from doing what many of us have already done, either voluntarily or without choice.
The reason why Trump does not wear a mask 0:37The wonderfully written opinion of Judge John Robert in Vance, dating back to the 1807 Aaron Burr trial, is that the President is not above the law. Elementary students in America are supposed to know that. Maybe it's time to pass simple laws that make this point even simpler for a president who doesn't like to read much.
Two laws that I humbly suggest:
One, each president must disclose his tax returns.
Two, each president must wear a mask in public like everyone else.
That would not make us Finland. But it would save justice some time, and perhaps some lives for our country.
Donald Trump Tax