THE STATE BAR OF CALIFORNIA

J. WHITFIELD LARRABEE, )
Complainant )
)
V. )
)
CHARLES PAUL RETTIG, )
Respondent )
)
)

ATTORNEY MISCONDUCT COMPLAINT

PARTIES

1. This is a complaint against Charles Paul Rettig. (“Rettig”).

2. Rettig is licensed to practice law in California and is a lawyer subject to the disciplinary

authority this jurisdiction. Rettig’s California State Bar Number is 97848. He lists his

address as 9150 Wilshire Blvd. Ste. 300, Beverly Hills, CA 90212-3430 with the

California State Bar.

3. Rettig is presently serving as the Commissioner of the United States Internal Revenue

Service (IRS).

4. J. Whitfield Larrabee, is an attorney licensed to practice law in Massachusetts.

INTRODUCTION

5. It is a felony under § 7214(a) of the Internal Revenue Code (the “Code”) for any officer or

employee of the United States acting in connection with any revenue law of the United

States to fail to perform any of the duties of his or her office or employment with the

intent to defeat the application of any provision of the Code. Section 6103(f)(1) of the

Code requires the Secretary of the Treasury to furnish the House Ways and Means

Committee with tax returns specified in a written request by the chairman of the
 Committee on Ways and Means of the House of Representatives. The Secretary of the

Treasury (the “Secretary”) has delegated this duty to Rettig. On April 3, 2019,

Representative Richard Neal, chairman of the Committee on Ways and Means of the

House of Representatives, properly requested in writing that Rettig produce certain six

years of Donald Trump’s tax returns as well as the returns for some of his business

entities. Neal Letter, 4/3/19, attached hereto Exhibit “A.” Neal requested Rettig to

furnish the returns by April 10, 2019. On April 13, 2019, Neal granted Rettig an

extension until April 23, 2109 to furnish the returns. On April 23, 2019, Rettig and the

Secretary failed to furnish the Ways and Means Committee with the tax returns requested

by the chairman. On May 6, 2019, the Secretary disclosed to Neal that neither he nor

Rettig would furnish the Committee with the requested tax returns. In failing and refusing

to furnish the tax returns requested by Neal in writing, Rettig violated his duty as a

federal employee and Commissioner of the IRS. Neal Letter, 4/13/19, attached hereto

Exhibit “B.” Rettig did so intentionally so as to defeat the application of § 6103(f)(1).

Rettig criminally violated § 7214(a) in refusing to furnish the requested tax returns. In

conspiring with the Secretary and others to deny furnishing the requested returns so as to

intentionally defeat the application of Section 6103(f)(1), Rettig engaged in a criminal

conspiracy against the United States in violation of 18 U.S.C. § 371 and other laws.

6. Rettig violated and is continuing to violate the Rules of Professional Conduct by

engaging in criminal activity and by intentionally impeding, obstructing and interfering

with the proceedings of the House of Representatives.

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 COMPLAINT

7. 26 U.S.C. § 6103(f)(1) unambiguously provides that “[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.” (Emphasis supplied.)

8. From 1982 until the present, in accordance with the laws and regulations of the United

States, the Secretary of the Treasury has delegated his authority to respond to requests

under § 6103(f)(1) to the Commissioner of the IRS. Treasury Department Order 150-10

provides in relevant part: “By virtue of the authority vested in me as Secretary of the

Treasury . . . it is hereby ordered: 1. The Commissioner of Internal Revenue shall be

responsible for the administration and enforcement of the Internal Revenue Laws . . .

Donald T. Regan, Secretary of the Treasury. TDO 150-10 (1982). Under 28 U.S.C. §

7803(a)(2)(B), “If the Secretary determines not to delegate a power specified in

subparagraph (A) or (B), such determination may not take effect until 30 days after the

Secretary notifies the Committees on Ways and Means, Government Reform and

Oversight, and Appropriations of the House of Representatives and the Committees on

Finance, Governmental Affairs, and Appropriations of the Senate.” At all relevant times,

it has remained the duty of Rettig to respond to Chairman Neal’s requests based on the

delegation of authority from the Secretary and the failure to the Secretary to determine not

to revoke the delegation and failure to properly notify the appropriate committees in

accordance with the law.

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9. Rettig has acknowledged receiving requests for Trump’s tax returns from Neal. On April

9, 2019, Rettig told the House Subcommittee on Financial Services and General

Government he had spoken with Treasury Secretary Mnuchin about how to respond to

Neal’s request. "We are a bureau of the United States Treasury, and we are supervised by

Treasury," Rettig told the Subcommittee on Financial Services and General Government.

"And so we did receive the letter. We're looking into it and expect to respond." Rettig

told the subcommittee that no one at the Internal Revenue Service "to my knowledge" has

been in contact with the White House about the president's tax returns and that Mnuchin

did not direct him to make any decision about Neal's request. Subcommittee Chairman

Mike Quigley, asked, "Did Mnuchin suggest he was going to make the decision for you?"

Rettig responded: "There was a discussion about—and that's what I say when we're

working on it," Rettig said. "There was a discussion about who was going to handle the

response." Quigley asked, "And what did the treasury secretary say?" "There was no

conclusion on that," Rettig said. The duty to respond remained with Rettig.

10. Although Neal was not required by § 6103(f)(1) to give any reason for requesting the tax

returns, he stated:

Consistent with its authority, the Committee is considering legislative proposals

and conducting oversight related to our Federal tax laws, including, but not
limited to, the extent to which the IRS audits and enforces the Federal tax laws
against a President. Under the Internal Revenue Manual, individual income tax
returns of a President are subject to mandatory examination, but this practice is
IRS policy and not codified in the Federal tax laws. It is necessary for the
Committee to determine the scope of any such examination and whether it
includes a review of underlying business activities required to be reported on the
individual income tax return.

Neal Letter, 4/3/19, attached hereto Exhibit “A.”

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11. The Supreme Court has held that the investigative powers of Congress are “broad” and

“encompass inquiries concerning the administration of existing laws as well as proposed

or possibly needed statutes.” Watkins v. United States, 354 U.S. 178, 187 (1957). The

purposes outlined by Neal are undoubtedly legitimate legislative purposes.

12. On April 23, 2019, Secretary of the Treasury Steven Mnuchin responded to Neal’s

request with a letter declining to produce the returns “unless and until it is determined to

be consistent with law.” Mnuchin Letter, p. 1, 4/23/19, attached hereto Exhibit “C.”

Mnuchin claimed that here were serious constitutional questions and concerns about

taxpayer privacy raised by Neal’s request. On May 6, 2019, Mnuchin notified Neal that

the Treasury Department, which includes him and Rettig, would not produce the

requested returns because the Ways and Means Committee had no legitimate legislative

purpose. Mnuchin Letter, 5/6/19, attached hereto Exhibit “D.” Mnuchin claimed this

decision was based on advice from the Department of Justice. To the extent that

Department of Justice officals advised Mnuchin and Rettig that there was no legitimate

legislative purpose for Neal’s request or that the request was unconstitutional, the advice

was fraudulent. As a sophisticated lawyer, Rettig would know that the advice was

fraudulent.

13. There are no serious constitutional questions raised by Neal’s request. Taxpayer privacy

is also a non-issue. Under § 6103(f)(1), tax returns such as Trump’s “shall be furnished to

such committee only when sitting in closed executive session.” Mnuchin’s purported

concerns about taxpayer privacy are not legal grounds to withhold the tax returns. The

reasons provided by Mnuchin for withholding the tax returns are baseless, wholly without

merit and advanced in bad faith.

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14. On April 7, 2019 in a televised interview on Fox News, White House Chief of Staff John

Michael (“Mick”) Mulvaney stated that Congressional Democrats will “never” see

Trump’s tax returns. Gregg Re, Mulvaney vows Dems will 'never' see Trump's tax

returns, despite renewed push, Fox News (April 7, 2019).

15. The tax returns are being withheld to protect Donald Trump from Congressional

oversight rather than for any lawful reason.

16. 26 U.S.C. § 7214(a) provides in relevant part: “Any officer or employee of the United

States acting in connection with any revenue law of the United States— . . . who with

intent to defeat the application of any provision of this title fails to perform any of the

duties of his office or employment . . . shall be dismissed from office or discharged from

employment and, upon conviction thereof, shall be fined not more than $10,000, or

imprisoned not more than 5 years, or both.”

17. In failing to perform his duty under § 6103(f)(1) and TDO 150-10 to furnish the tax

returns requested by Chairman Neal in writing, Rettig committed a crime in violation of

26 U.S.C. § 7214(a).

18. 18 U.S.C. § 371 provides:

If two or more persons conspire either to commit any offense against the United
States, or to defraud the United States, or any agency thereof in any manner or for
any purpose, and one or more of such persons do any act to effect the object of the
conspiracy, each shall be fined under this title or imprisoned not more than five
years, or both.

If, however, the offense, the commission of which is the object of the conspiracy,
is a misdemeanor only, the punishment for such conspiracy shall not exceed the
maximum punishment provided for such misdemeanor.

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19. In conspiring and agreeing with Mnuchin and Department of Justice officials not to

produce the tax returns requested by Chairman Neal, Rettig has conspired against the

United States to violate 26 U.S.C. § 7214(a) and 26 U.S.C. § 6103(f)(1).

20. Under Rule 8.4(b), 8.4(c) and 8.4(d) of the California Rules of Professional Conduct, it is

professional misconduct for a lawyer to: “b) commit a criminal act that reflects adversely

on the lawyer’s honesty, trustworthiness, or fitness as a lawyer in other respects; c)

engage in conduct involving dishonesty, fraud,* deceit, or reckless or intentional

misrepresentation; d) engage in conduct that is prejudicial to the administration of

justice.”

21. A lawyer may be disciplined under Business and Professions Code section 6106 for acts

involving moral turpitude, dishonesty, or corruption, whether intentional, reckless, or

grossly negligent.

22. Rettig intentionally engaged in corrupt and criminal conduct in failing to perform his

duties as Commissioner of the IRS in order to protect Donald Trump from Congressional

oversight.

23. In conspiring with Mnuchin and officials in the Department of Justice to withhold tax

returns from Congress in bad faith and without any substantial legal basis, Rettig has

engaged in criminal acts involving moral turpitude, dishonesty and corruption in violation

of Rule 8.4(b). Rettig engaged in serious criminal acts that reflect adversely on his

honesty, trustworthiness and fitness as a lawyer corruption in violation of Rule 8.4(c).

Rettig has engaged in conduct that is prejudicial to the administration of justice in

violation of 8.4(d).

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 WHEREFORE, the complainant respectfully request the California State Bar to fully

investigate the facts and violations described in this complaint and that it duly, expeditiously and

properly enforce the California Rules of Professional Conduct.

Respectfully submitted,

J. Whitfield Larrabee
Attorney at Law
14 Searle Avenue
Brookline, MA 02445
(857) 991-9894

CERTIFICATION

I certify that the information in this complaint is true and correct.

Dated: May 7, 2019

J. Whitfield Larrabee

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