, 6 tweets, 3 min read Read on Twitter
BREAKING
.@cherylbolen reports (behind paywall) about a little-known legal opinion issue by Trump's DOJ during the shutdown that shows the decision to bring back IRS personnel to process tax refunds was illegal.
THREAD 👇
news.bloombergtax.com/daily-tax-repo…
Here's the backstory: during the shutdown, the Federal Register (which had no funding) asked Trump's DOJ what rules they could publish, given that some agencies were funded at the time. DOJ provided them with a legal opinion, which Bloomberg published. /2
src.bna.com/Fs8
DOJ says agencies can undertake unfunded activities where "a suspension of [the unfunded agency]'s functions during the period of anticipating funding lapse would prevent or significantly damage the execution of those funded functions." The standard applies to every agency. /3
IRS said it was relying on this standard to make refund payments. But that makes no sense: refund payments don't have to be made immediately. The gov't doesn't even pay interest on them until 45 days after the filing period ends (late May). /4
irs.gov/businesses/sma…
There's no reason that IRS couldn't wait until the shutdown ended to begin processing tax refunds payments. Which means legally they couldn't make the payments, as DOJ confirmed in its memo.

This raises a lot of questions: who authorized this move? Did anyone talk with DOJ? /5
Who knew it was illegal? And what internal review is taking place at IRS to prevent this kind of illegal activity in the future?

These are just some of the Qs that @WaysMeansCmte, @HouseOversight, and @AppropsDems should be asking. /End
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