Donald Trump sparked significant controversy by refusing to release his tax returns after his 2016 election, despite campaign promises and repeated, false claims they were under audit. This led to extensive legal battles, including a landmark 2020 Supreme Court ruling that rejected Trump's claim of absolute presidential immunity, allowing the Manhattan District Attorney to obtain eight years of his tax information from his accounting firm, Mazars, in February 2021. After years of legal challenges, the U.S. House Ways and Means Committee also successfully obtained and publicly released six years of his returns on December 30, 2022.

The committee's review revealed that the IRS notably failed to conduct mandatory audits during the first two years of Trump's presidency, and the only audit initiated during his tenure was never completed. This prolonged struggle for transparency also involved other congressional probes and state legislative efforts, establishing significant precedents regarding presidential financial disclosures and accountability.