Matthew Ryan (United States Court of Appeals for the Eighth Circuit) has posted Releasing the 1040, Not so EZ: Constitutional Uncertainties from Presidential Tax Return Release Laws (11 Cal. L. Rev. Online 209 (2020)) on SSRN. Here is the abstract:
On multiple fronts, Americans are pursuing President Trump’s tax returns: a senator through legislation, a district attorney and congressional committees through investigation, and voters through protest and persuasion. None have succeeded. Last year, California jumped into the fray. It conditioned a candidate’s placement on its presidential primary ballot on the release of their tax returns. Release laws implicate hefty, unsettled constitutional doctrines, including a candidate’s access to the ballot, the right of informational privacy, the Emoluments Clauses, and state power in electing the president.
