Nominations of Brent James McIntosh, Brian Callanan, Brian McGuire, and Travis Greaves, Senate hearing transcript (July 24, 2019), GovInfo CHRG-116shrg44390, PDF
Summary
The Senate Committee on Finance, chaired by Chuck Grassley, convened this hearing on July 24, 2019, on four nominations: Brent James McIntosh to be Under Secretary for International Affairs at the Department of the Treasury, Brian Callanan to be General Counsel of the Treasury, Brian McGuire to be Assistant Secretary for Legislative Affairs at the Treasury, and Travis Greaves to be a judge of the United States Tax Court. Senators Marsha Blackburn and Mitch McConnell appeared as congressional witnesses, and Rob Portman, Grassley and Ron Wyden gave opening statements. The hearing record includes the nominees' testimony, prepared statements, biographical information and responses to questions from committee members.
Summary drafted by a model from the document's text below and checked by script against that text before publication. It is a navigation aid, not a reading of what the document proves. Where AI is used
Full text
S. HRG. 116–438
NOMINATIONS OF BRENT JAMES McINTOSH,
BRIAN CALLANAN, BRIAN McGUIRE,
AND TRAVIS GREAVES
HEARING
BEFORE THE
COMMITTEE ON FINANCE
UNITED STATES SENATE
ONE HUNDRED SIXTEENTH CONGRESS
FIRST SESSION
ON THE
NOMINATIONS OF
BRENT JAMES MCINTOSH, TO BE UNDER SECRETARY FOR INTER-
NATIONAL AFFAIRS, DEPARTMENT OF THE TREASURY; BRIAN
CALLANAN, TO BE GENERAL COUNSEL, DEPARTMENT OF THE TREAS-
URY; BRIAN MCGUIRE, TO BE ASSISTANT SECRETARY FOR LEGISLA-
TIVE AFFAIRS, DEPARTMENT OF THE TREASURY; AND TRAVIS
GREAVES, TO BE A JUDGE OF THE UNITED STATES TAX COURT
JULY 24, 2019
(
Printed for the use of the Committee on Finance
U.S. GOVERNMENT PUBLISHING OFFICE
44–390—PDF WASHINGTON : 2021
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00001 Fmt 5011 Sfmt 5011 R:\DOCS\44390.000 TIM
COMMITTEE ON FINANCE
CHUCK GRASSLEY, Iowa, Chairman
MIKE CRAPO, Idaho RON WYDEN, Oregon
PAT ROBERTS, Kansas DEBBIE STABENOW, Michigan
MICHAEL B. ENZI, Wyoming MARIA CANTWELL, Washington
JOHN CORNYN, Texas ROBERT MENENDEZ, New Jersey
JOHN THUNE, South Dakota THOMAS R. CARPER, Delaware
RICHARD BURR, North Carolina BENJAMIN L. CARDIN, Maryland
JOHNNY ISAKSON, Georgia SHERROD BROWN, Ohio
ROB PORTMAN, Ohio MICHAEL F. BENNET, Colorado
PATRICK J. TOOMEY, Pennsylvania ROBERT P. CASEY, JR., Pennsylvania
TIM SCOTT, South Carolina MARK R. WARNER, Virginia
BILL CASSIDY, Louisiana SHELDON WHITEHOUSE, Rhode Island
STEVE DAINES, Montana MAGGIE HASSAN, New Hampshire
TODD YOUNG, Indiana CATHERINE CORTEZ MASTO, Nevada
KOLAN DAVIS, Staff Director and Chief Counsel
JOSHUA SHEINKMAN, Democratic Staff Director
(II)
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00002 Fmt 0486 Sfmt 0486 R:\DOCS\44390.000 TIM
CONTENTS
OPENING STATEMENTS
Page
Portman, Hon. Rob, a U.S. Senator from Ohio ..................................................... 3
Grassley, Hon. Chuck, a U.S. Senator from Iowa, chairman, Committee on
Finance .................................................................................................................. 5
Wyden, Hon. Ron, a U.S. Senator from Oregon .................................................... 6
CONGRESSIONAL WITNESSES
Blackburn, Hon. Marsha, a U.S. Senator from Tennessee ................................... 2
McConnell, Hon. Mitch, a U.S. Senator from Kentucky ....................................... 3
ADMINISTRATION NOMINEES
McIntosh, Hon. Brent James, nominated to be Under Secretary for Inter-
national Affairs, Department of the Treasury, Washington, DC ..................... 9
Callanan, Brian, nominated to be General Counsel, Department of the Treas-
ury, Washington, DC ........................................................................................... 10
McGuire, Brian, nominated to be Assistant Secretary for Legislative Affairs,
Department of the Treasury, Washington, DC .................................................. 11
Greaves, Travis, nominated to be a judge of the United States Tax Court,
Washington, DC ................................................................................................... 13
ALPHABETICAL LISTING AND APPENDIX MATERIAL
Blackburn, Hon. Marsha:
Testimony .......................................................................................................... 2
Callanan, Brian:
Testimony .......................................................................................................... 10
Prepared statement .......................................................................................... 31
Biographical information ................................................................................. 32
Responses to questions from committee members ......................................... 38
Grassley, Hon. Chuck:
Opening statement ........................................................................................... 5
Prepared statement with attachments ........................................................... 44
Greaves, Travis:
Testimony .......................................................................................................... 13
Prepared statement .......................................................................................... 51
Biographical information ................................................................................. 51
Responses to questions from committee members ......................................... 58
McConnell, Hon. Mitch: ...........................................................................................
Testimony .......................................................................................................... 3
Prepared statement .......................................................................................... 60
McGuire, Brian:
Testimony .......................................................................................................... 11
Prepared statement .......................................................................................... 61
Biographical information ................................................................................. 62
McIntosh, Hon. Brent James:
Testimony .......................................................................................................... 9
Prepared statement .......................................................................................... 70
Biographical information ................................................................................. 71
Responses to questions from committee members ......................................... 80
Portman, Hon. Rob:
Opening statement ........................................................................................... 3
(III)
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00003 Fmt 5904 Sfmt 5904 R:\DOCS\44390.000 TIM
IV
Page
Wyden, Hon. Ron:
Opening statement ........................................................................................... 6
Prepared statement .......................................................................................... 88
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00004 Fmt 5904 Sfmt 5904 R:\DOCS\44390.000 TIM
NOMINATIONS OF BRENT JAMES McINTOSH,
TO BE UNDER SECRETARY FOR
INTERNATIONAL AFFAIRS, DEPARTMENT OF
THE TREASURY; BRIAN CALLANAN, TO BE
GENERAL COUNSEL, DEPARTMENT OF THE
TREASURY; BRIAN McGUIRE, TO BE
ASSISTANT SECRETARY FOR LEGISLATIVE
AFFAIRS, DEPARTMENT OF THE TREASURY;
AND TRAVIS GREAVES, TO BE A JUDGE OF
THE UNITED STATES TAX COURT
WEDNESDAY, JULY 24, 2019
U.S. SENATE,
COMMITTEE ON FINANCE,
Washington, DC.
The hearing was convened, pursuant to notice, at 10:15 a.m., in
room SD–215, Dirksen Senate Office Building, Hon. Chuck Grass-
ley (chairman of the committee) presiding.
Present: Senators Crapo, Roberts, Thune, Portman, Scott, Cas-
sidy, Young, Wyden, Cantwell, Carper, Cardin, Brown, Casey,
Whitehouse, Hassan, and Cortez Masto.
Also present: Republican staff: John Schoenecker, Senior Inves-
tigative Counsel; Delisa Ragsdale, Chief Investigative Counsel;
Mark Warren, Chief Tax Counsel; Jeffrey Wrase, Deputy Staff Di-
rector and Chief Economist; and Nicholas Wyatt, Tax, Infrastruc-
ture, and Nominations Policy Advisor. Democratic staff: Chris
Arneson, Tax Policy Advisor; Michael Evans, Deputy Staff Director
and Chief Counsel; Sally Laing, Senior International Trade Coun-
sel; Ian Nicholson, Investigator; Greta Peisch, Senior International
Trade Counsel; and Tiffany Smith, Chief Tax Counsel.
The CHAIRMAN. Today, the Finance Committee will hear from
four nominees, three from the Treasury Department and one for
the U.S. Tax Court.
Before I give my opening statement, I am going to call on Sen-
ator Blackburn to give her statement. But if you have a 10-minute
statement, I am going to interrupt you and let Senator McConnell
give his statement, because he is busy. But he is not here, so would
you proceed, please?
(1)
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00005 Fmt 6633 Sfmt 6633 R:\DOCS\44390.000 TIM
2
STATEMENT OF HON. MARSHA BLACKBURN,
A U.S. SENATOR FROM TENNESSEE
Senator BLACKBURN. Thank you, Mr. Chairman; I will proceed
with pleasure. And I can assure you, it is not a 10-minute state-
ment.
It is really such a pleasure for me to present to the committee
my fellow Tennessean, Travis Austin Greaves. He is President
Trump’s nominee for the U.S. Tax Court.
Travis was born in Texas, but he got to Tennessee as fast as he
could. He and his family moved to Knoxville, TN when he was 11.
And he received his B.A. from the University of Tennessee, and
that is where he met his wife Holly. And she is a native of
Cookeville, TN. He and Holly are the proud parents of two chil-
dren, and they are expecting their third child, a little boy, in No-
vember. And I told Holly I am pushing for a November 21st deliv-
ery date, even though that would be past her delivery date, but is
when my daughter was born.
Travis attended South Texas College of Law, where he received
his law degree. He earned his LL.M. with distinction from George-
town. He went on to serve as an attorney advisor to the U.S. Tax
Court.
After his time at the Tax Court, he practiced law here in Wash-
ington, DC, where he specialized in tax controversy and litigation.
He eventually co-founded a law firm that advised individuals and
businesses on Federal and State tax disputes.
Travis is now serving our country as a Deputy Assistant Attor-
ney General in the Justice Department’s Tax Division. In this role,
he oversees all Federal tax appellate matters for the U.S., includ-
ing all appeals from the Tax Court. Travis also teaches and men-
tors students as an adjunct professor on tax law at Georgetown
University’s Law Center.
Mr. Chairman, I am so honored to present him today and am ab-
solutely thrilled to see him nominated for this position. In talking
with Travis and those who have known him for years, it is clear
that he has the competency and the temperament to excel as a
judge on the Tax Court.
His past experiences have taught him to treat each litigant fairly
and to impartially approach and to respect the rule of law. And I
would expect nothing less from my fellow Tennessean. You may
know that Tennessee is nicknamed ‘‘The Volunteer State.’’ And
that is a nickname that we Tennesseans accept with pride. And it
is not just for UT sports, it is because people, Tennesseans like
Travis, answer the call to serve our communities, our State, and
our country.
I hope that you will move Travis through the committee expedi-
tiously and get him confirmed promptly. And we are going to look
forward to seeing him seated on the Court.
Thank you, Mr. Chairman. I yield back.
The CHAIRMAN. Thank you very much. And we usually do not
ask questions of our colleagues, so you can leave if you want to.
[Laughter.]
I am going to open up with my statement, and I am going to in-
terrupt my own statement when Senator McConnell gets here.
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00006 Fmt 6633 Sfmt 6633 R:\DOCS\44390.000 TIM
3
This morning we will first hear—Senator McConnell has arrived,
and we will, if he is ready, take his statement.
Senator McConnell, I recognize you.
STATEMENT OF HON. MITCH McCONNELL,
A U.S. SENATOR FROM KENTUCKY
Senator MCCONNELL. Well, thank you very much, Mr. Chairman.
I am going to ask that my remarks about Brian McGuire appear
in the record, but I do want to make a few observations.
The CHAIRMAN. They will be taken into the record.
[The prepared statement of Senator McConnell appears in the
appendix.]
Senator MCCONNELL. I have been fortunate over the years to
have a number of outstanding young men and women work on my
team. I am hard-pressed to think of anybody more outstanding
than Brian McGuire.
I met him in 2007. He was somewhere in the Bush administra-
tion and was recommended to me as a speech writer. And I have
had a few speech writers over the years, none better than Brian
McGuire. And he was there during challenging times in the Repub-
lican leader’s office that included the Iraq War, the financial melt-
down—a whole lot of other tense and high-profile moments—and
never lost his cool. He always had good advice. And so, when an
opening came up to be Chief of Staff in my personal office, I put
him in a totally different role from the one he had been in prior
to that.
He was not from Kentucky. He had heard of Louisville, but with-
in a short period of time, he knew every county. He made sure he
knew all the things that were important to our State that we were
dealing with in my personal office. And I must say, I was deeply
saddened when he decided to go into the private sector.
I could not be more grateful for the decade we worked together
on behalf of the Nation and Kentucky. I am really proud of him.
I think he will make a fabulous addition to the Treasury Depart-
ment, and I wanted to come by and say that to all of you, that this
is a top-flight nominee. I think the President was wise to select
him. I am enthusiastically in his corner, and I hope you will be as
well.
So thank you, Mr. Chairman, for the opportunity to be here
today.
The CHAIRMAN. Thank you, Leader, and we will let you go now.
We do not generally have questions of members.
Senator Portman, you wanted to introduce somebody. I have not
given my opening statement, but I think it would be appropriate
if you go ahead at this point.
OPENING STATEMENT OF HON. ROB PORTMAN,
A U.S. SENATOR FROM OHIO
Senator PORTMAN. Great. Thank you, Mr. Chairman, very much.
I appreciate you letting me introduce two distinguished individuals
before the committee today. They are on the left part of the panel
there: Brent McIntosh and Brian Callanan. I appreciate their will-
ingness to step forward and to serve in these two important public
service roles. They have dedicated much of their lives to public
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00007 Fmt 6633 Sfmt 6633 R:\DOCS\44390.000 TIM
4
service, and I hope that the committee will support their nomina-
tions.
Brent McIntosh has been nominated to be Under Secretary of the
Treasury for International Affairs, filling the role vacated by David
Malpass. As you know, he was sent over to the World Bank re-
cently. Currently he serves as General Counsel at Treasury and is
well qualified for it. He graduated from Michigan Law—University
of Michigan undergraduate, which we will not hold against him—
and then earned his law degree from Yale.
He clerked for both Judge Dennis Jacobs on the Second Circuit
Court of Appeals and Judge Laurence Silberman on the DC Circuit
Court of Appeals. Smart guy.
Afterwards, he continued to establish himself as a dedicated pub-
lic servant. I got the pleasure to work with him in the Bush admin-
istration and got to know him, actually, when he served as Deputy
Assistant Attorney General during my time as U.S. Trade Rep.
And then, when I moved over to become OMB Director, Brent
moved over to the White House, where I saw him a lot and worked
with him. He was Associate Counsel to the President, and then
Deputy Staff Secretary and Deputy Assistant to the President.
After serving at Sullivan and Cromwell, Brent once again
stepped back into public service when he was nominated to serve
at Treasury as General Counsel. He has been there for the last 2
years, and a number of us have worked with him in that capacity
as well.
I commended Brent at his last nomination a couple of summers
ago on his honesty, intelligence, and integrity that I saw when I
worked with him in the Bush administration. I can safely say he
has lived up to that reputation during his time as Treasury Gen-
eral Counsel, Mr. Chairman, and I am pleased to see him continue
now in this new role.
The other gentleman is Brian Callanan. He has darkened the
doors of this committee many times, because he worked for me as
my counsel. He worked a lot on tax reform back in the day, and
also worked on a bipartisan basis on some difficult issues as we
dealt with the budget issues. The President has nominated Brian
to be the General Counsel to fill Brent’s role. He currently serves
as the Deputy General Counsel. He attended Claremont McKenna
College and got a J.D. at Harvard. In 2008 he clerked for Judge
Raymond Randolph on the DC Circuit Court of Appeals and
worked as an associate at Gibson Dunn. And again, in 2011, I had
the pleasure of having him on my team as my General Counsel be-
fore he returned to private practice.
He then returned to my team in 2015, where he became Staff Di-
rector and General Counsel of the Permanent Subcommittee on In-
vestigations, which I chair. During his time in both my office and
at PSI, Brian showed a strong commitment to oversight and a thor-
ough grasp of some of the most important and complex policy
issues that we worked on, including again the budget discussions
from the supercommittee, the tax issues.
He briefly worked as a partner in the law firm of Cooper and
Kirk before returning to public service again, this time at Treasury.
So it has been a pleasure to work with Brian over the last 2 years
on a variety of issues in his new role at Treasury, and I know he
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00008 Fmt 6633 Sfmt 6633 R:\DOCS\44390.000 TIM
5
will approach the role of General Counsel with the same level of
expertise, integrity, and respect for Congress that he exemplified
during his time working for me.
So these nominees are exceptional public servants, Mr. Chair-
man, and great people. They have the experience and the qualifica-
tions to do these jobs, and do them well. If confirmed, I know they
are going to serve our country with honor, and I am proud to sup-
port their nominations before the committee.
OPENING STATEMENT OF HON. CHUCK GRASSLEY, A U.S.
SENATOR FROM IOWA, CHAIRMAN, COMMITTEE ON FINANCE
The CHAIRMAN. Thank you, Senator Portman.
The portfolio for Treasury Under Secretary for International Af-
fairs is broad, including working with many multinational organi-
zations such as the World Bank and the IMF. Given that this posi-
tion is related to international affairs, I would like to take a mo-
ment to stress again that the Treasury and the administration
should use all available tools under U.S. law to encourage other
countries to stop efforts to implement unilateral digital service
taxes like the ones in France and under consideration in the UK.
Instead, our trading partners should be focusing on the multilat-
eral efforts underway by the Organisation for Economic Co-
operation and Development.
I was pleased to see Secretary Mnuchin’s reported comments
after the G7 finance ministers’ meeting last week indicating a two-
track process with respect to these issues—meaning the continu-
ation of section 301 investigations of the French Digital Services
Tax, while also negotiating with the OECD Inclusive Framework
members on a consensus solution to the tax challenges of the dig-
ital economy.
Through multiple letters and other communications, Senator
Wyden and I together have expressed our bipartisan interest in
Treasury continuing its active participation in the OECD negotia-
tions and using all tools available to prevent unilateral measures.
I look forward to any comments our Treasury witnesses would like
to provide on that matter.
Next is Brian Callanan, who is nominated to Mr. McIntosh’s cur-
rent position as Treasury General Counsel. Since the tax act of
2017, the Treasury Department has done a very good job of devel-
oping regulations and other guidance to implement that law. The
office of General Counsel has been an indispensable part of that
process, while also fulfilling all other legal responsibilities at Treas-
ury.
Next we will hear from Brian McGuire, nominated to be Assist-
ant Secretary for Legislative Affairs. I have talked many times
about how important it is that members of this committee are able
to get their questions answered and responses to their inquiries. I
am heartened that Mr. McGuire has worked so many years in
Leader McConnell’s office, so I expect he has learned how impor-
tant it is to this Senator for the executive branch to cooperate and
work with those of us here in the legislature on our constitutional
responsibilities on oversight.
Finally, we will hear from Travis Greaves, nominated to a term
of 15 years on the U.S. Tax Court. The Tax Court is where tax-
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00009 Fmt 6633 Sfmt 6633 R:\DOCS\44390.000 TIM
6
payers can turn to settle a disputed liability with the government,
and without having to pay the disputed tax before their case is
heard. If Mr. Greaves is confirmed, along with two other nominees
who have already been reported from this committee in this Con-
gress, 18 of the 19 positions on the Tax Court will be filled.
So I thank all of you for your willingness to serve the people of
this country, and for your public service generally.
[The prepared statement of Chairman Grassley appears in the
appendix.]
The CHAIRMAN. And now it is Senator Wyden’s turn.
OPENING STATEMENT OF HON. RON WYDEN,
A U.S. SENATOR FROM OREGON
Senator WYDEN. Thank you very much, Mr. Chairman.
We are talking about four important nominations this morning.
Mr. Brent McIntosh is nominated to be Treasury Under Secretary
for International Affairs. Mr. Brian Callanan is nominated to be
Treasury General Counsel. Mr. Brian McGuire is nominated to be
Deputy Under Secretary of the Treasury for Legislative Affairs.
And Mr. Travis Greaves is nominated to be a judge in the United
States Tax Court.
I am going to start my comments with the Treasury nominees.
There has been a pattern among some of the Trump nominees who
have come before the committee—an unfortunate pattern. In this
room, these nominees swear up and down that they are going to
serve with independence on behalf of all Americans. But after they
are confirmed, somehow you just seem to see blind loyalty to Don-
ald Trump taking precedence over following the law.
The nominees before the committee today are experienced. There
is no debate about that. But with the Trump administration
defying virtually all congressional oversight, the right resumes are
just not enough. The Finance Committee ought to be able to have
confidence that nominees will resist pressure to make politically ex-
pedient decisions that help Donald Trump personally at the ex-
pense of typical American families.
In that vein, I am going to turn to a couple of specific items,
starting with the Treasury Department’s handling of the Ways and
Means Committee’s request for Donald Trump’s tax returns under
section 6103 of the tax code. From where I sit, the Treasury De-
partment has tossed aside the law and decades of precedent to pro-
tect the President from congressional scrutiny.
In May, I began investigating whether there was political inter-
ference in the decision to withhold the tax returns. I asked the
Treasury a series of questions about the involvement of political
appointees, and the initial response was misleading and inac-
curate—and sometimes both. I went back and then said, ‘‘I have
got to have concrete answers.’’ After working with the Treasury to
get them, the set of facts the Department agreed upon shows the
unprecedented nature of its actions.
The type of inquiry I am talking about has never, over years and
years, been political. Now, the Trump Treasury Department is po-
liticizing it, and in effect using a process for Donald Trump that
breaks with decades of precedent.
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00010 Fmt 6633 Sfmt 6633 R:\DOCS\44390.000 TIM
7
The Treasury Secretary has never before been involved in re-
sponding to a request for tax returns under section 6103. Secretary
Mnuchin is in fact the first.
Second, the Treasury Department has never before formally con-
sulted the Office of Legal Counsel on whether to comply with a spe-
cific request in this area, 6103. The OLC’s opinion to me reads like
it was written by Rudy Giuliani to justify the decision the Treasury
had already made. The analysis put forward by the Justice Depart-
ment has already been laughed out of court by judges who have
noted that the Congress has broad investigative authority.
And third, the Treasury Department has never before formally
considered whether there is a legitimate legislative purpose behind
a 6103 request. Not even for the chairman’s investigation into
ACORN.
Taken together, it is just impossible to conclude that any of what
the Treasury Department did was on the level. That is why I have
deep concerns about the nomination of Brent McIntosh and Brian
Callanan, who played central roles in the Department’s response.
They were also right in the middle of the Trump administration’s
decision to allow more foreign money and dark money groups like
the NRA to buy their desired outcomes in American elections. I
think that was a horrible decision, and the damage was com-
pounded when the Treasury Department then made a frivolous ar-
gument to attempt to thwart congressional review of the rule.
I just do not think you can ignore those facts. Mr. McIntosh and
Mr. Callanan are currently the top lawyers at the Treasury Depart-
ment. It appears that Treasury’s leadership is more interested in
protecting Donald Trump and party interests than guaranteeing
the Department follows the law. So in my judgment, that is not the
kind of conduct that gets you a promotion.
Let me switch gears now for a moment to the Tax Court. Travis
Greaves has been nominated to serve a 15-year term and would
help ensure that taxpayers get a fair shake in resolving tax dis-
putes. The nominee does have 2 years of experience at the Justice
Department’s Tax Division, as well as time in the private sector.
I am struck, however, by the fact that Mr. Greaves’s nomination
to the committee is not accompanied by a recommendation letter
from the Bar Association, particularly the Tax Section of the Bar
Association. This is the first time in many years such a letter was
not included with the required paperwork of a Tax Court judge.
Now we will examine what this is all about. It could be that Mr.
Greaves’s experience is more limited than other nominees to the
Tax Court, but that is the point of a hearing: to examine those
kinds of issues and to hear from the nominee why he believes he
is qualified for this important role.
Mr. Chairman, thank you, and I know we look forward to hear-
ing from our witnesses and our questions.
[The prepared statement of Senator Wyden appears in the ap-
pendix.]
The CHAIRMAN. I still have two or three things to do before we
start with Mr. McIntosh.
First of all, I would like to recognize the following judges who are
in the audience, I am told. They are here from the Tax Court. We
have Tamara Ashford, Ronald Buch, Albert Lauber, Joseph Nega,
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00011 Fmt 6633 Sfmt 6633 R:\DOCS\44390.000 TIM
8
Cary Douglas Pugh, Patrick Urda, special trial judge Diana Ley-
den, and Alina Marshall, counsel to the Chief Judge, who I under-
stand clerked for Judge Greaves from 2010 to 2011. Finally, 38 pro-
fessionals who have worked with Mr. Greaves wrote the committee
to highlight his experience and recommend his appointment to the
Tax Court. So I would ask unanimous consent that their letter be
printed in the record.
[The letter appears in the appendix beginning on page 45.]
The CHAIRMAN. Also, in the case of Mr. McIntosh, I want to men-
tion a letter received from 91 of your colleagues who have worked
with you at various places like the White House, the Department
of the Treasury, Department of Justice, the letter of strong rec-
ommendation for your confirmation, and I quote, in part: ‘‘We be-
lieve that Brent has the judgment, acumen, the integrity, and tem-
perament necessary to serve our Nation with distinction in the role
of Under Secretary,’’ end of quote. And the letter is signed by 91
people, including former Under Secretary Tim Adams, former coun-
sel to the President Fred Fielding, former Secretary of Interior
Dirk Kempthorn, former chairman of the Council of Economic Advi-
sors Kevin Hassett, among other notable public servants. And so
that will be put in the record, without objection.
[The letter appears in the appendix beginning on page 47.]
The CHAIRMAN. And then, since Senator Wyden has brought up
a letter that we receive about qualifications, I want to make sure
that the record fully reflects his background. While it is true that
the ABA Tax Section did not issue a letter rating this nominee, the
Tax Section did not rate him as not qualified, which they could
have done.
My staff was informed by representatives of the ABA Tax Section
that no inference should be drawn from the absence of the letter.
Mr. Greaves currently serves a Deputy Assistant Attorney General,
Tax Division, Department of Justice. In the past, he has worked at
the firm of Caplin and Drysdale, as an attorney advisor at the Tax
Court, and as an adjunct professor at Georgetown University Law
School.
I mention these roles to show that Mr. Greaves has academic
and private-sector experience in addition to his current role at the
Tax Court.
Senator WYDEN. Mr. Chairman, if I could just briefly?
The CHAIRMAN. Go ahead, please. Yes, you may.
Senator WYDEN. The chairman is absolutely right, and that is
why I look forward to hearing from Mr. Greaves so he can talk us
through why he is qualified. Thank you.
The CHAIRMAN. Okay; now we finally get to the purpose of this
meeting, and that is to hear from our nominees.
We are going to start with you, Mr. McIntosh. And for all of you,
so I do not repeat it again, I will just call on you, but you can give
any opening statement, and you can introduce or refer to family
members and friends who are here to support you, or for any rea-
son that they are here.
So, proceed.
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00012 Fmt 6633 Sfmt 6633 R:\DOCS\44390.000 TIM
9
STATEMENT OF HON. BRENT JAMES McINTOSH, NOMINATED
TO BE UNDER SECRETARY FOR INTERNATIONAL AFFAIRS,
DEPARTMENT OF THE TREASURY, WASHINGTON, DC
Mr. MCINTOSH. Chairman Grassley, Ranking Member Wyden,
members of the committee, thank you for the opportunity to appear
here today before you. I am honored to be the President’s nominee
to be Under Secretary of the Treasury for International Affairs,
and I am grateful to the Secretary for the confidence in recom-
mending me for this position.
I also want to sincerely thank my friend Senator Portman for
that generous introduction. Working with you, Senator, both in the
White House and more recently, has been a privilege and a pleas-
ure.
Before proceeding, I would like to take a moment to acknowledge
my family. Here with me today is my beloved wife of 18 years,
Laura, who graces my life, as well as my parents Carl and Shirley
McIntosh, who have always brought a quiet ethic of community
service to all that they do. Both of my parents grew up on farms
in the thumb of Michigan, as we discussed, Mr. Chairman, and
they have driven in from that great State for today’s hearing.
My wonderful children, Mia, Rhys, and Ethan, could not be here
today as they are enjoying summer camps in New England, and I
am not heartless enough to tear them away from that.
As Treasury’s General Counsel for the past 2 years, I have ap-
preciated the opportunity to work with many of you and your
staffs. Since being nominated to be Under Secretary, I have met
with several of you, and I am grateful for the courtesies you af-
forded me in those meetings.
I take seriously the priorities that committee members outlined
during our visits, and those meetings only reinforced to me the im-
portance of a close working relationship with the Congress. Over
the past 2 years, I have endeavored to foster that relationship, and
I look forward to working with you and your staffs to strengthen
and deepen it, should I be confirmed as Under Secretary.
When I appeared here 2 years ago, I observed that the challenges
Treasury confronts are daunting in both breadth and complexity.
My service as General Counsel has driven home just how true that
is. It has been a privilege to confront these challenges, standing
arm-in-arm with the immensely talented and dedicated career at-
torneys and staff of Treasury’s Legal Division. Their work and in-
sight benefit our Department and our Nation every day.
I have seen firsthand that many of Treasury’s most pressing
challenges manifest themselves in our economic and financial rela-
tionships with foreign countries and with various international in-
stitutions. These issues run the gamut: ensuring our Nation’s voice
is clearly heard in coordinating international financial regulation;
negotiating economic agreements with foreign countries; advancing
U.S. interests in multilateral bodies such as the World Bank and
the IMF; and providing valuable technical assistance to developing
countries.
Treasury’s International Affairs Division has a special responsi-
bility to effectively implement last year’s bipartisan legislation
modernizing the CFIUS investment security regime, a task that
has profound implications for both our economy and our national
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00013 Fmt 6633 Sfmt 6633 R:\DOCS\44390.000 TIM
10
security. Serving as General Counsel has afforded me the oppor-
tunity to work toward solving these challenges alongside former
Under Secretary David Malpass and his team, especially the hard-
working experts who make up IA’s career staff.
It is an honor to be nominated to lead IA’s continued efforts on
behalf of the American people. The international issues in Treas-
ury’s remit may at times seem esoteric or far-flung, but as David
Malpass said during his confirmation hearing, and as I have con-
sistently seen during my government service, those issues have sig-
nificant, real-world impacts on the citizens of every State in the
Union. That reality demands unwavering focus on the effects that
international matters have on individual Americans, and it must
be a guiding principle for those who are charged with advancing
our Nation’s interests abroad.
I pledge that, if confirmed, it will guide my every action.
Thank you again for the opportunity to appear today, and I look
forward to your questions.
[The prepared statement of Mr. McIntosh appears in the appen-
dix.]
The CHAIRMAN. Mr. Callanan?
STATEMENT OF BRIAN CALLANAN, NOMINATED TO BE GEN-
ERAL COUNSEL, DEPARTMENT OF THE TREASURY, WASH-
INGTON, DC
Mr. CALLANAN. Chairman Grassley, Ranking Member Wyden,
members of the committee, thank you for the opportunity to appear
before you today. I am honored to be the President’s nominee to
serve as General Counsel for the Treasury Department, and I am
grateful to Secretary Mnuchin for his confidence.
I am pleased to be joined today by my extraordinary wife Aman-
da, who wisely warned me that our 10-month-old son Charlie may
not have the deportment required for a Senate hearing. So he is
at home eating Cheerios instead.
I am also joined by my mother, who was a public school teacher
for many years and my first teacher. I only regret that my late fa-
ther, whom we lost to cancer in May, cannot be here today. My dad
was a career civil servant. He devoted his entire professional life
to public service—starting out as a juvenile probation officer in the
court system of our home State of New Jersey and concluding his
career working for the U.S. Agency for International Development
to improve the civil and criminal justice systems of other nations
across four continents. Both of my parents encouraged my early in-
terest in public service.
It is a particular honor to come as a nominee before this com-
mittee, where I had the opportunity to sit, on occasion, on the other
side of the dais when I was working for Senator Portman. I learned
a lot from his steady example of integrity and civility, and I am
very grateful for his generous words today.
My time as a lawyer in the U.S. Senate was a formative experi-
ence for me. It taught me a great deal about the legislative process,
the significant role of congressional oversight, and the importance
of mutual trust and respect between the executive branch and Con-
gress. Should I be confirmed, I will strive to ensure that Treasury
continues to be responsive to congressional needs and inquiries.
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00014 Fmt 6633 Sfmt 6633 R:\DOCS\44390.000 TIM
11
Government lawyers are, in a special way, stewards of the insti-
tutions that we serve. Every agency of our government—even one
with a seal that reads 1789, as Treasury’s does—is ultimately a
creature of legislative enactment. As I see it, the role of the Treas-
ury General Counsel is to ensure that the Department acts in fidel-
ity to law and fulfills the statutory responsibilities entrusted to us,
ever mindful that the laws we implement will long outlast us.
Treasury’s responsibilities are vast and varied. From imple-
menting our tax code to administering our Nation’s finances, from
protecting the integrity of our Nation’s financial system to deploy-
ing America’s financial might to combat global threats, the Treas-
ury Department is engaged every day in work that is vital to the
security and prosperity of our Nation. And that work generates no
shortage of complex, difficult legal questions.
Fortunately, the Department is home to some of the finest, most
dedicated lawyers anywhere in the country—the Treasury Legal
Division. Under one roof, we have a legal team with deep and wide
expertise in areas of law as diverse as tax, economic sanctions, fi-
nancial regulation, international development, trade, public fi-
nance, and much more.
It has been a distinct privilege to work shoulder to shoulder with
these serious and skilled lawyers throughout my service as Deputy
General Counsel and as Acting General Counsel during a critical
transition period. If confirmed, I would be honored to lead this re-
markable group of public servants and to continue to work closely
with them on the important issues in which Treasury is engaged.
If confirmed, I commit to perform my responsibilities with integrity
and humility—and always with a devotion to the Constitution and
laws under which all of us serve.
I look forward to your questions.
[The prepared statement of Mr. Callanan appears in the appen-
dix.]
The CHAIRMAN. Mr. McGuire?
STATEMENT OF BRIAN McGUIRE, NOMINATED TO BE ASSIST-
ANT SECRETARY FOR LEGISLATIVE AFFAIRS, DEPARTMENT
OF THE TREASURY, WASHINGTON, DC
Mr. MCGUIRE. Chairman Grassley, Ranking Member Wyden, dis-
tinguished members of the committee, I am honored to appear be-
fore you this morning and grateful to the President and to Treas-
ury Secretary Mnuchin for recommending me for the position of As-
sistant Secretary for Legislative Affairs.
I am conscious as I sit here of the great responsibility and privi-
lege that being nominated for this position represents, and I am
humbled to stand in the company of those who have served in this
role before me.
I am grateful to be joined this morning by my parents, David and
Veronica McGuire, who made the trip from Albany, NY to be here.
Without their generous support and example of service, I would not
be sitting here this morning.
My father moved to Capitol Hill after graduating from college in
1958, but almost immediately returned home at the urging of his
older brother to, quote, ‘‘get a real job.’’ He went on to spend nearly
4 decades as a public, middle, and high school principal in Albany,
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00015 Fmt 6633 Sfmt 6633 R:\DOCS\44390.000 TIM
12
NY. I often reflect that I am living vicariously the life he dreamed
of when he moved here 61 summers ago.
My mother, meanwhile, spent nearly 3 decades working full time
as a secretary at Albany’s only VA hospital. True partners, to-
gether they raised four children on a tight budget, making many
sacrifices along the way for each of us. They will be married 55
years next month.
I am also grateful to be joined by my sister, Annemarie, who also
made the trip from Albany; the oldest of my three children, Stella,
who is playing hooky from music camp to get a civics lesson this
morning; and by my wife Ashley, an author and native Coloradan
whose encouragement and many sacrifices have made it possible
for me to consider a return to public service.
I would like to take a moment to thank the Senators and staff
who have given of their time to meet with me in preparation for
today’s hearing and to share with me their priorities and concerns.
If I am fortunate enough to be confirmed, I pledge to continue the
dialogue we have begun and to be as available and responsive to
members and staff from both parties and both chambers as I can
possibly be.
As a former Senate staffer, I believe I am uniquely alert to the
perspective, the demands, and the deadlines of Senators and their
staffs, and I commit to you this morning that, if confirmed, my door
and my mind will always be open. It is my sincere intention, if con-
firmed, to spend far more time listening than talking and to be an
accessible and dependable source of prompt and honest feedback.
In reflecting on the decade I spent working in both the Senate
Republican leadership office and in the personal office of Leader
McConnell, I cannot help but acknowledge the debt I owe to him.
I cherish the memory of my years in both offices and am grateful
for the mentorship and the opportunities that Leader McConnell
gave to this native New Yorker in the midst of so many other
pressing responsibilities. And I am grateful for his comments this
morning.
Treasury is a special place with a storied past and a vital role
in ensuring the growth and stability of an increasingly complex do-
mestic economy; in reinforcing our Nation’s central role in the
international financial system; and, crucially, in developing and ag-
gressively implementing complex policies and strategies to combat
terrorist financing and financial crimes both here and around the
globe.
I have long admired the work of the Department and the many
remarkable career and non-career professionals who have carried
out this complicated work and who have brought their creativity to
bear on the various crises and challenges of our day.
As a graduate student in Manhattan in 2001, I watched as
Treasury grappled with the post-9/11 order; and as a Senate staffer
in 2008, I watched from a slightly closer vantage point as Treasury
wrestled with a terrible financial crisis that few saw coming.
If confirmed, I cannot promise to bring the same intellectual gifts
as many of these heroic public servants, but I pledge to bring the
same seriousness and sense of purpose to my job that so many oth-
ers have brought to the Department before me.
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00016 Fmt 6633 Sfmt 6633 R:\DOCS\44390.000 TIM
13
Thank you again for your consideration. I look forward to your
questions.
[The prepared statement of Mr. McGuire appears in the appen-
dix.]
The CHAIRMAN. Now, Mr. Greaves?
STATEMENT OF TRAVIS GREAVES, NOMINATED TO BE A
JUDGE OF THE UNITED STATES TAX COURT, WASHINGTON, DC
Mr. GREAVES. Thank you, Mr. Chairman, Ranking Member
Wyden, and distinguished members of the committee. And thank
you, Senator Blackburn, for your kind introduction and for your
tireless work for all Tennesseans.
It is a great privilege to be here today, and I appreciate all the
care that the committee members and staff have put towards my
nomination and for preparing for today’s hearing.
I am honored and grateful to have been nominated by President
Trump to be a judge on the U.S. Tax Court, the place where I
began my career as a tax attorney. I learned early on the impor-
tant role the Tax Court plays in our society, serving as the primary
prepayment forum for taxpayers challenging IRS determinations.
Most taxpayers appearing in the Tax Court are pro se and have
little if any legal background. During my time at the Court, I wit-
nessed firsthand how daunting appearing in court can be for pro
se litigants. If I am confirmed, I assure the committee that I will
make every effort to balance the need to help these taxpayers un-
derstand the Court’s rules and procedures, while remaining inde-
pendent and impartial.
Over my career, I have worked on almost every side of a tax con-
troversy matter, and I have had the good fortune to learn from
many great tax practitioners. As an attorney adviser at the Tax
Court, judges, including some here today, taught me the impor-
tance of keeping an open mind in each case and of adjudicating
cases in a fair and timely manner.
If confirmed, these are lessons that I will take with me to the
bench. In private practice, I worked at firms ranging in size from
1,500 attorneys to 2 attorneys, and I represented all types of cli-
ents. No matter the firm or client, I learned something every day
from my colleagues. I would like to thank the attorneys at Reed
Smith, Caplin and Drysdale, and my former law partner Josh Wu
for constantly challenging me to be a better attorney.
I now serve in government as Deputy Assistant Attorney General
in the Department of Justice’s Tax Division. In this role, I work
with dedicated lawyers and professionals in our Appellate Section
and Office of Review, as well as with Division and Departmental
leadership. It has been a true honor and privilege to work with
such an amazing group of public servants, including the Tax Divi-
sion’s Principal Deputy Assistant Attorney General Richard Zuck-
erman, my counsels Julie Avetta, Jacob Christiansen, and Nate
Pollock, who are all here today.
On a personal note, the Lord has blessed me with amazing fam-
ily and friends. First, I would like to thank my wife Holly, who is
here with us and brought our third child, a baby boy who is due
in November. Our daughter Catherine, who is one, chose a nap
over dad’s hearing, and our son Fisher was initially intrigued by
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00017 Fmt 6633 Sfmt 6633 R:\DOCS\44390.000 TIM
14
the offer but declined once he realized that it would interfere with
his recess time. As a husband and father, you all have taught me
patience, humility, and compassion.
I also want to introduce my mother, Jan Fisher Greaves, who is
the best judge I have ever known. She was the first female judge
in Ector County, TX and the only judge when it came to resolving
disputes between me and my siblings. Though I am constantly
amazed at her legal acumen, it is her love for her family that im-
presses me the most.
I also welcome my sisters Amber and Shelby, both joining me
from Texas; my brother Jackson; and my in-laws Larry and Alice
Sweeton, joining me from Tennessee. To all of my family, thank
you for all your support.
Finally, I have some of the best friends in the world, some of
whom are in attendance today. From DC to Texas, you all mean
so much to me, and I would not be here today without you.
Thank you again to the committee for holding today’s hearing,
and I look forward to answering your questions.
[The prepared statement of Mr. Greaves appears in the appen-
dix.]
The CHAIRMAN. There are four questions we ask everybody be-
fore individuals get into the subject matter. Is there anything that
you are aware of in your background that would present a conflict
of interest with the duties of office to which you have been nomi-
nated? Mr. McIntosh?
Mr. MCINTOSH. No.
The CHAIRMAN. Mr. Callanan?
Mr. CALLANAN. No, Senator.
The CHAIRMAN. Mr. McGuire?
Mr. MCGUIRE. No, Senator.
The CHAIRMAN. Mr. Greaves?
Mr. GREAVES. No, Mr. Chairman.
The CHAIRMAN. Do you know of any reason, personal or other-
wise, that would in any way prevent you from fully and honorably
discharging the responsibilities of the office for which you have
been nominated? Mr. McIntosh?
Mr. MCINTOSH. No, Mr. Chairman.
The CHAIRMAN. Mr. Callanan?
Mr. CALLANAN. No, Mr. Chairman.
The CHAIRMAN. Mr. McGuire?
Mr. MCGUIRE. No, Mr. Chairman.
The CHAIRMAN. Mr. Greaves?
Mr. GREAVES. No, Mr. Chairman.
The CHAIRMAN. Okay. The next question: do you agree without
reservation to respond to any reasonable summons to appear and
testify before any duly constituted committee of Congress if you are
confirmed? So, Mr. McIntosh?
Mr. MCINTOSH. Yes, Mr. Chairman.
The CHAIRMAN. Mr. Callanan?
Mr. CALLANAN. Yes, Mr. Chairman.
The CHAIRMAN. Mr. McGuire?
Mr. MCGUIRE. Yes, Mr. Chairman.
The CHAIRMAN. Let me ask my staff: does that apply to the judge
too? Mr. Greaves?
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00018 Fmt 6633 Sfmt 6633 R:\DOCS\44390.000 TIM
15
Mr. GREAVES. Yes, Mr. Chairman.
The CHAIRMAN. Okay. And finally, do you commit to providing
prompt responses in writing to any questions addressed to you by
any Senator of this committee? Mr. McIntosh?
Mr. MCINTOSH. Yes, Mr. Chairman.
The CHAIRMAN. Mr. Callanan?
Mr. CALLANAN. Yes, Mr. Chairman.
The CHAIRMAN. Mr. McGuire?
Mr. MCGUIRE. Yes, Mr. Chairman.
The CHAIRMAN. And does that apply to—it applies to the tax
judge as well.
Mr. GREAVES. Yes, Mr. Chairman.
The CHAIRMAN. Thank you. Now let me remind you that every-
body says ‘‘yes’’ to this question, but we do not often get the an-
swers that are promised. So I always facetiously say, maybe you
should have said ‘‘maybe.’’ But I think it would be better if you
keep to what you said: that you will respond—and hopefully the
first time, not after we have to write five or six letters to get an
answer to us.
So I am going to start—should I go vote? Okay, I will call on Sen-
ator Wyden, and I will go vote. Senator Portman will be taking
over. And then I will vote and immediately come back.
Senator WYDEN. Is it all right if I start, Mr. Chairman?
The CHAIRMAN. Yes.
Senator WYDEN. Great. I am going to start with you, Mr.
McIntosh, if I could. The President said that as part of ongoing
trade negotiations with China, he would agree to allow Huawei to
buy U.S. products, despite the Department of Commerce’s deter-
mination that Huawei is involved in activities, and I quote, ‘‘con-
trary to the national security or foreign policy interests of the
United States,’’ unquote.
As I said before, Huawei and other companies have been placed
on this Bureau of Industry and Security Entity List because their
structure, financing, and controlling powers are a danger to Amer-
ica’s long-term security. In addition to serving on this committee,
I am on the Intelligence Committee. Continuing to trade with these
companies as part of the trade deal sacrifices the safety of Amer-
ican families for a quick buck and political points.
Do you think it is appropriate to put national security on the
table when negotiating trade agreements?
Mr. MCINTOSH. Senator, thank you for that question. The touch-
stone of our work on Huawei is national security. National security
is the foremost and only value we consider with regard to national
security.
The presence of Huawei on Commerce’s Entity List is a result of
the national security threat that Huawei poses. Now the contours
of our policy regarding Huawei, I believe, are being shaped by the
Commerce Department’s consideration of possible licenses to cer-
tain American companies based on the actual contours of the na-
tional security threat that Huawei poses.
And so the extent, for example, an American company provides
generic parts to Huawei that could be sourced from the United
States or South Korea or any number of other places, I understand
that that may not touch the national security threat in the same
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00019 Fmt 6633 Sfmt 6633 R:\DOCS\44390.000 TIM
16
way that, for example, having Huawei routers here at the Senate
or in the Treasury Department would.
And so I can assure you, based on my conversations with those
who are handling this matter, that national security is the guiding
principle here that we are shaping the policy around.
Senator WYDEN. You have said that it is, but the President’s
statement says he would allow Huawei to buy U.S. products, de-
spite the Department of Commerce saying that this is a company
involved in activities detrimental to our national security; those
two are in conflict. I know you are kind of parsing some words to
try to reconcile them, but I do not think it works.
Let me turn now for my second question to Mr. McIntosh and
Mr. Callanan, and I have colleagues here—Senator Casey, Senator
Whitehouse—who are experts on this matter as well, which is the
dark money rule, the IRS dark money rule.
On July 16th of last year, the IRS issued a new rule saying that
dark money groups no longer needed to tell the IRS who their
major donors are. On the same day, the Federal Government ar-
rested Russian agent Maria Butina for using the NRA dark money
organization to illegally influence the political process. And right-
wing organizations have been pushing this for years, and we know
that State tax administration officials who are experts on this and
supporters of campaign finance transparency opposed the change.
Now, Senator Casey earlier this year learned that the IRS devi-
ated from its standard process and did not even check with its
Criminal Investigations division before issuing the rule. We also
know that Montana and New Jersey—and we have colleagues on
this committee from those States—are challenging the Treasury
Department’s decision to circumvent notice and comment require-
ments in Federal court.
So my question for Mr. McIntosh and Mr. Callanan is, why did
the Treasury Department decide that officials in Montana and New
Jersey should not get a chance to comment, should not be afforded
an opportunity for notice and comment? And why would the De-
partment not give tax-exempt experts, law enforcement, and cam-
paign officials an opportunity for notice and comment?
These are people who are knowledgeable in the field. This is a
big change that is a big win for secret government and dark money,
and they did not even get a chance to comment—I mean, just the
opportunity to be heard. Now, how is that in the public interest,
Mr. McIntosh and Mr. Callanan?
Mr. MCINTOSH. Senator, thanks for that question. I had a good
discussion of this topic with Senator Whitehouse in my meeting
with him. The standard that the IRS uses to determine collection
of information is whether it is necessary to the efficient administra-
tion of the Internal Revenue laws. So, for example, the Federal
election laws are not a subject of their collection process.
The IRS has also—this is a longstanding IRS proposal to require
501(c)4s and (c)6s to maintain the information, but not to submit
it immediately to the IRS without a request. And that request has
been one that has been pending from the IRS for some time. And
the Commissioner made a determination that, having that informa-
tion available but not immediately collected was sufficient for the
Internal Revenue laws.
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00020 Fmt 6633 Sfmt 6633 R:\DOCS\44390.000 TIM
17
Senator WYDEN. Look, this makes it easier for dark money
groups to be able to do their business in secret, and there is no
parsing or legalese that can in any way undermine that judgment.
I think you are going to hear from my colleagues about it.
This, at a minimum—at a minimum—is something where there
should have been an opportunity for people who thought differently
than you all to have a chance for notice and an opportunity to be
heard. And I want to thank my colleagues, both Senator Casey and
Senator Whitehouse, for their good work on this. Thank you, Mr.
Chairman.
Senator PORTMAN [presiding]. We have about 8 minutes left on
this vote, and I think what is going to happen is, Senator Grassley
is going to come back so we can continue the conversation, and
then there are two more votes after that. So we will have to take
a break probably after that return. But in the meantime, hopefully
we will have a chance quickly to get through some of our questions.
Let me ask you a little about the digital services tax, because
this is one that you have already had to deal with as General
Counsel, and I want to hear from Brian on it as well. But you are
going to be much more steeped in this.
I notice that USTR recently decided to pursue a 301 investiga-
tion regarding the digital services tax, which I think is a good idea,
and I generally commend it. Can you talk a little about why USTR
and Treasury have such a strong interest in this, what the fairness
aspects are, and what the likely resolution is?
Mr. MCINTOSH. Senator, thank you for that question, and I ap-
preciated the chairman’s comments on this as well. The interest
and concern that the Senate has shown on this topic have not gone
unnoticed at the Treasury.
The advent of these unilateral digital service taxes in countries
like France, which is at the forefront of this movement, is deeply
troubling to us. We all recognize that the digitization of commerce
has led to challenges to the traditional system of taxation and allo-
cation of taxing rights among countries.
But the idea that the solution to that is to impose a unilateral
digital services tax by individual countries that is—when you look
at the formulation and effect that we would expect to have as deep-
ly discriminatory against the U.S. companies, and in particular
large United States tech companies, indeed, it is impossible to look
at that tax without believing that it is targeted directly at them.
That to us is deeply troubling. And so we are, as the chairman
referenced, pursuing a two-track strategy here. One is that all
available actions, all available authorities that we and the U.S.
Trade Representative have, are on the table, including the 301 in-
vestigation of France’s attacks.
So we are willing to pursue those sorts of punitive measures.
Separately, we are working with the OECD, and there was some
encouraging movement I think at the G7 ministerial last week, to
ensure that we, on a global basis, come to a consensus-based solu-
tion for taxation of digital services.
And we would be hopeful that that sort of solution, although it
takes time to get lots of countries on board, would obviate the need
and the urge of these countries to move forward with unilateral
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00021 Fmt 6633 Sfmt 6633 R:\DOCS\44390.000 TIM
18
taxes, as I think we have seen, for example, Australia step back
in favor of the multilateral effort.
Senator PORTMAN. Well, I think it is very important that you are
well-versed on this as you go into this position, and I think that
is going to give us a big advantage. Because I think you are right:
putting it in a multilateral context, including the G20 context,
probably makes sense for us, OECD as well. You know, it is dif-
ficult to get a consensus among all the parties, but the United
States, I think, needs to be willing to promote that multilateral ap-
proach. And that will be, as you said, something that otherwise will
target our tech companies where we have a comparative advan-
tage.
I have also heard—and Brian, you can comment on this—that it
may not be just tech companies, that there is talk about targeting
consumer goods companies as well. That tends to, again, prejudice
our interests and our exports and our investments.
Any thoughts on that, Mr. Callanan, and your interests on this
issue?
Mr. CALLANAN. Sure, Senator; sure. From a legal perspective, I
think the effort that we have undertaken on an interagency basis
is to ensure that policymakers, the Secretary, and others under-
stand and have access to the full range of legal tools that Congress
has given us to deal with efforts targeting any sector of the U.S.
economy on a unilateral basis for discriminatory tax treatment.
I think, as my colleague described, the Secretary has been en-
couraged by some discussions last week, but we remain focused on
ensuring that we have all the legal tools we need to prevent tar-
geting of U.S. businesses unilaterally by foreign tax authorities.
And we have explained, I think, to Chairman Grassley and Senator
Wyden that we are reviewing all of those options on an interagency
basis, and it is a high priority.
Senator PORTMAN. Again, these are complicated issues in the
global economy—increasingly complicated and digitized, as Mr.
McIntosh said—and I am delighted that both of you are going to
be so engaged and involved, because you do understand it, and it
is complicated. China as well creates huge challenges right now,
even outside of the ongoing negotiations with regard to the trade
disputes on some of these tough issues on a non-market economy
basis that really do not fit neatly into our existing trade laws.
So I am glad both of you are well-versed in that and are capable
of jumping right into it.
To my colleagues, we now have just a couple of minutes for the
vote. I am going to go to Senator Casey, who is next, and then
again I think Senator Grassley is going to come back and will con-
tinue this, and then we will take a break for the next two votes.
Senator Casey?
Senator CASEY. Thank you, Mr. Chairman. I want to thank the
panel for being here, for your willingness to put yourself forward
for public service. I know that is true of several of you for more
than one occasion.
I wanted to start with Mr. McGuire, in particular regarding a
letter which I think staff raised with you in preparation for the
hearing. This is a letter dated April the 1st of this year from Sen-
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00022 Fmt 6633 Sfmt 6633 R:\DOCS\44390.000 TIM
19
ator Wyden and from me. This was directed to the Treasury Sec-
retary.
This is an issue of responsiveness or, more accurately, lack of re-
sponsiveness. I do not know if you want to have the letter in front
of you before answering a question. We can provide that to you.
Mr. MCGUIRE. Yes.
Senator CASEY. Yes, and I will have the letter passed down to
you. Here is the first sentence of the letter. It says ‘‘Dear Secretary
Mnuchin, we write to request clarification on recent and past
sworn testimony to the Finance Committee.’’ And then it goes on
to describe statements that he made regarding the impact of the
2017 tax bill. We refer to two dates and two instances of testimony.
One was February 14, 2018, on the fiscal year 2019 budget. And
then almost, right around a year later, March 14, 2019, regarding
the fiscal year 2020 budget. So we asked for a response, because
I believe—and I think an objective observer would believe as well—
that there is a conflict for sure between his testimony at those two
dates, testimony under oath, and I believe there is a misrepresen-
tation.
So my question to you is based upon a couple of concerns. One
is the potential misrepresentation under oath. Two, a failure by
him to correct the record. And then third, the response which was
provided on April the 18th by the Deputy Assistant Secretary of
the Office of Legislative Affairs.
Now that you are seeking this post, I would ask you to commit
and assure us—not only assure me and assure Senator Wyden—
that Secretary Mnuchin will correct the record as it relates to ei-
ther his responses to Senator Wyden or to me. And I think that is
a reasonable request, when two members of the committee of juris-
diction ask for a direct response regarding testimony under oath,
and not testimony about a trivial matter. So I would ask for your
assurance to work with us to get that response directly from the
Secretary.
Mr. MCGUIRE. Senator, you have my assurance that I will take
this concern back to the building. There are a couple of offices
within Treasury that we work with on questions like this, and I
will take your concerns back and our staff will be in touch with
yours on the topic.
Senator CASEY. Would you agree with me that the response so
far has been inadequate?
Mr. MCGUIRE. I would have to study the issue more closely, but
I am not the expert on this. The Office of Tax Analysis and the Of-
fice of Economic Analysis would be better-suited to answering that
question.
Senator CASEY. Well I hope, apart from the substance, I would
hope you would agree that when two members of the United States
Senate committee of jurisdiction send a letter to the Secretary, that
the Secretary in fact responds. I hope that would be your policy
going forward.
Mr. Chairman, I know you asked a number of questions at the
outset about responsiveness, and I will catch up with you regarding
the exact nature of this, but I hope you will work with us on the
responsiveness of the Treasury Secretary to a letter sent to him in
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00023 Fmt 6633 Sfmt 6633 R:\DOCS\44390.000 TIM
20
April by both Senator Wyden and me. So I am just asking for that
consideration.
Second, I know we are almost out of time. I can submit some
questions for the record. This is for Mr. Callanan. This is regarding
the so-called dark money revenue procedure 2018–38. Two weeks
ago on the 9th of July, roughly 2 weeks ago, my staff asked you
to provide information as to whether Treasury’s Financial Crimes
Enforcement Network, so-called FinCEN, was consulted prior to
this change in disclosure to the IRS of large donors to dark money
organizations and other nonprofits.
We have not received a response. I should say, we had not until
today we received a response. But I would ask you this: we just got
the response today. We are studying that. I do not think it is ade-
quate. That is my initial impression. But was FinCEN consulted
prior to making this change in disclosure requirements for large
donors to dark money groups?
Mr. CALLANAN. Senator, thanks for that question. I think the let-
ter you are referring to dealt with IRS CI, and I know the IRS re-
sponded on that yesterday, that the lawyers for the criminal tax
function and the Office of Chief Counsel were consulted. They did
review Revenue Procedure 2018–38. And the conclusion was
reached from a tax administration perspective that no component
of IRS needed the information affected by that revenue procedure
to be reported on the annual return for tax administration pur-
poses.
With respect to FinCEN, I can tell you that it is my under-
standing that FinCEN does not make use of 6103 information in
general, and that the legal path for FinCEN to access and use that
information is exceedingly narrow.
Senator CASEY. So FinCEN was not consulted?
Mr. CALLANAN. I actually do not know whether FinCEN was part
of the agency-clearing process, but we can certainly look into that.
Senator CASEY. Thanks very much.
The CHAIRMAN. I am going to delay my questioning so I can go
to Senator Cortez Masto. But, Senator Hassan, have you voted yet?
Senator HASSAN. I just voted.
The CHAIRMAN. Okay. Go ahead, and then you can go vote.
Senator CORTEZ MASTO. Thank you, Mr. Chairman; I appreciate
that. Let me reiterate, Mr. McGuire, the concerns I think we have
heard with a lack of response from the administration. So I just
want to make sure that, on the record, I have similar concerns and
appreciate your commitment and all of your comments to respond-
ing to the requests from the committee, making sure that they are
appropriate, professional, and timely responses. So thank you.
I think you already did that at the very beginning. Let me just
say ‘‘congratulations’’ to all of you on your nominations. Congratu-
lations to all the family that is here. It is okay to smile. We are
not that bad. [Laughter.]
But let me ask a couple of things. Mr. McIntosh, the office you
are nominated for leads Treasury’s engagement on trade negotia-
tions, as we have heard, and heads up Treasury’s role in bilateral
discussions with China.
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00024 Fmt 6633 Sfmt 6633 R:\DOCS\44390.000 TIM
21
To your knowledge, is the administration discussing Chinese
Internet censorship and the challenges it poses for U.S. businesses
operating in China, as part of its current talks?
Mr. MCINTOSH. Senator, thank you for that question. I am afraid
I do not know the answer to that. Treasury’s role is to lead negotia-
tions with regard to financial services, including—except as to in-
surance and as to currency. The question you raised is not one that
is within our——
Senator CORTEZ MASTO. Jurisdiction to be involved with?
Mr. MCINTOSH. Our jurisdiction’s bailiwick, if you will.
Senator CORTEZ MASTO. Okay; thank you.
Let me ask Mr. Callanan, and this may be for both of you—and
jumping back to the Treasury Department’s issue of the revenue
procedure on 2018–38, I am curious. Can you tell me, prior to
issuing that, as the Treasury Department prepared this analysis
and research and moving forward, can you identify for us, was the
Department lobbied at all by anybody on the outside for that
change?
Mr. CALLANAN. Senator, I am aware of a public letter or two that
was received——
Senator CORTEZ MASTO. A public letter that was received from
the outside in response to the change?
Mr. CALLANAN. I believe there was a public letter that I am
aware of. Maybe I should begin by just being clear. The role of the
Office of General Counsel is one that is a review of guidance docu-
ments for consistency with statutory authority. This revenue proce-
dure you have described was a tax administration decision that is
committed to the Commissioner.
But with respect—I do know from the public record that there
was a public letter from a number of 501(c) organizations on this
issue, which I believe has been provided in response to at least one
letter from a member of this committee.
In addition, I do know that there were inquiries on this issue
from other members of Congress, including Senator Johnson.
Senator CORTEZ MASTO. Okay. Thank you, very much.
And, Mr. Greaves, I do not want you to be left out. Let me ask
you this. There was discussion with respect to the ABA and the
lack of a response from the ABA. Do you care to address that?
Mr. GREAVES. I cannot comment on why the ABA did not send
a letter. But I can tell you, I have more than a decade of tax con-
troversy experience as an attorney advisor at the U.S. Tax Court,
as a private practitioner, as an adjunct faculty member at George-
town University Law Center, and now as the Deputy Assistant At-
torney General at the Department of Justice in charge of all ap-
peals from the United States Tax Court. And through these experi-
ences, working at the Court and in private practice, I became very
familiar with the rules and procedures of the Court.
I also learned the types of cases that are filed at the Court. And
I gained really an understanding for the level of patience and re-
spect that judges must show litigants before the Court.
Senator CORTEZ MASTO. And I am assuming the judges who are
in the audience, all the judges you have worked with over the
years, have come here in support of you?
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00025 Fmt 6633 Sfmt 6633 R:\DOCS\44390.000 TIM
22
Mr. GREAVES. Some I have worked with, and some have been
friends in the tax community, and I have a great, great, great deal
of respect for them.
Senator CORTEZ MASTO. Wonderful. Thank you. Thank you; con-
gratulations.
The CHAIRMAN. I have not had my first round, so I will do that,
and then of people who are here, it would be this order: Mr. White-
house, and then Cassidy, and then Hassan.
Mr. McIntosh and Mr. Callanan, Treasury and IRS have released
a significant amount of guidance over the past 18 months to help
the taxpayers comply with the Tax Cut and Jobs Act. In some in-
stances, agencies have released guidance that some have argued
has been unfavorable to the taxpayers, while others have argued
that certain guidance has been too favorable to taxpayers.
I would like to give you both an opportunity to describe your cur-
rent role in reviewing the draft guidance prepared by IRS and
Treasury’s Office of Tax Policy and the process that you followed
in analyzing the agency’s rulemaking. Specifically, I would like you
to comment on how the statute’s legislative history and other fac-
tors, including stakeholder input, entered into the equation for ana-
lyzing the authority to issue regulatory and other guidance. Either
one can start.
Mr. MCINTOSH. Mr. Chairman, thanks for that question. I should
begin by saying that the task of drafting the regulatory guidance
resulting from the tax reform bill has been a Herculean effort un-
dertaken by the IRS Chief Counsel’s office and the Office of Tax
Policy at Treasury, which are constituted from some of the best tax
lawyers anywhere in the country.
Our role in the Office of General Counsel is to assure ourselves
that we believe there is statutory authority to undertake the guid-
ance that they put out. And when we think about that question,
our goal is to carry out congressional intent as it is manifested in
the text and structure of the statute.
So when the policy folks at the IRS and at the Office of Tax Pol-
icy look at the question of what guidance is necessary, they hear
from stakeholders—whether it is taxpayers—they hear from mem-
bers on the Hill. We undertake our own analysis as to where guid-
ance is necessary.
And then, once the policy offices determine that the guidance is
necessary, we then look at the text of the statute, which is the best
evidence of congressional intent, and the structure of the statute,
because the tax code is sufficiently complex that it never makes
sense in the tax code to read a provision in isolation. You always
need to understand where it interacts with other parts of the tax
code.
We look at the explanations that members have given as to what
the purpose of the provision was, and we look at the grants of au-
thority that the IRS has and that Treasury has to promulgate guid-
ance—because there are often explicit grants of authority—to as-
sure ourselves that what we are doing is both sufficient to facilitate
the efficient administration of the tax code, and consistent with our
statutory authorities.
The CHAIRMAN. Mr. Callanan?
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00026 Fmt 6633 Sfmt 6633 R:\DOCS\44390.000 TIM
23
Mr. CALLANAN. Mr. Chairman, I am not sure I can improve on
my colleague’s description. I would just add to that that the notice
and comment process is very valuable. You know, we have issued
28 NPRMs; 11 of those have gone to final.
The comment process allows us to get the best input on legal and
policy questions presented. And I think one virtue of the approach
that Treasury has taken is we do not—we go through this with an
open mind. And we are always open to finding ways to refine and
improve from proposed to final rule. And an important part of that
process is hearing from members of this committee. We receive
many comment letters from members of this committee, including
some of the architects of TCJA—also a very valuable part of both
the policy and legal process.
The CHAIRMAN. Mr. Greaves, as a Tax Court judge you will pre-
side over many cases that involve unsophisticated taxpayers with
few resources to deploy while making their case. What lessons do
you take from your prior professional experience to ensure that you
treat these taxpayers with respect and understanding, while stop-
ping short of awarding them an advantage?
Mr. GREAVES. Mr. Chairman, I believe that all parties, taxpayers
and the government, should be treated with courtesy and respect
in the courtroom, and that judges should act promptly in address-
ing issues that are brought before the Court.
Now, in my experience working at the Tax Court and in private
practice representing pro bono clients, I know that most of these
folks have never stepped foot in a courtroom and lack any legal
education.
So I would make sure that they know—if confirmed, I would
make sure that they know that they have opportunities for pro
bono counsel. The Tax Court has done an excellent job working
with low-income taxpayer clinics. And I would also inform them of
the Court’s rules of practice and procedures, many of which are de-
signed with pro se litigants in mind.
And I would assure them that I would keep an open mind, that
I would be attentive to each party’s arguments, and that I would
diligently work to apply the laws enacted by Congress to the facts
established in the case.
The CHAIRMAN. Senator Whitehouse?
Senator WHITEHOUSE. Thank you, Mr. Chairman. The chairman
and I have legislation in the Judiciary Committee to try to put a
little bit of sunlight into the problem of U.S. shell corporations. It
enjoys the super-tedious nomenclature of ‘‘beneficial ownership,’’
but I recall from our conversations and assume both Mr. Callanan
and Mr. McIntosh still agree that these shell corporations provide
shelters for tax evasion. Correct?
Mr. MCINTOSH. Senator, we do believe that, in many instances,
that is the case.
Senator WHITEHOUSE. For money laundering?
Mr. CALLANAN. I think the Secretary has made clear that he
agrees we need additional financial transparency into shell compa-
nies for precisely some of those concerns.
Senator WHITEHOUSE. For hiding assets, including proceeds of
criminal activity?
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00027 Fmt 6633 Sfmt 6633 R:\DOCS\44390.000 TIM
24
Mr. CALLANAN. I think those are among the illicit finance con-
cerns that are driving our interest in reform here.
Senator WHITEHOUSE. And for kleptocrats who loot their coun-
tries and then hide the proceeds of their looting overseas, correct?
Mr. MCINTOSH. That is another of the reasons why we support
reform in this space.
Senator WHITEHOUSE. And I think you all understand that this
involves America’s national reputation if you are, as I believe we
are, a city on a hill. It is hard, also, to be a big sleazy Cayman Is-
lands in which the worst people in the world can hide their looted
assets. Correct?
Mr. MCINTOSH. That is correct, Senator.
Senator WHITEHOUSE. One of the things that shell corporations
can get up to is to be involved in political influence efforts. Face-
book, Mr. Zuckerberg, testified recently in the Judiciary Committee
that his vaunted new and improved regime for figuring out who
was buying political ads on Facebook would stop at the first nomi-
nal buyer.
So if that were the case, is it not true that a foreign actor could
be behind that U.S. shell corporation and be the true beneficial
owner and the true party in interest with respect to that political
influence buying?
Mr. MCINTOSH. Senator, I am not familiar with Mr. Zuckerberg’s
testimony, but that sounds——
Senator WHITEHOUSE. The logic of it is pretty apparent, is it not?
Mr. MCINTOSH. It does seem correct to me, Senator.
Senator WHITEHOUSE. And if an avenue allows anonymity to
somebody seeking to buy political influence, is there any way that
you can protect that avenue from being used by foreign influ-
encers?
Mr. MCINTOSH. Senator, certainly the transparency work that we
have been working on collaboratively, we think, is a way of stop-
ping that problem.
Senator WHITEHOUSE. And my point here is that, if you allow a
regime of political influence for anonymous actors, there is by defi-
nition no way to know that foreign actors are not taking advantage
of that anonymous channel. Correct?
Mr. MCINTOSH. Senator, I would hesitate to say there is no way,
given our very robust law enforcement and intelligence services.
But certainly it makes it more difficult.
Senator WHITEHOUSE. Well, let us just say that there is certainly
no way to know from looking at the channels.
Mr. MCINTOSH. I believe that is correct.
Senator WHITEHOUSE. So you would need to have, say, intel-
ligence in the foreign country that revealed to the intelligence com-
munity a scheme to buy influence. But, at a minimum, it is true
that allowing channels for anonymous political spending into Amer-
ica’s political system creates a problem and a challenge both for
law enforcement and for protecting our system from foreign influ-
ence.
Mr. MCINTOSH. Senator, I am not an expert in the election laws,
but that certainly seems a reasonable conjecture to me.
Senator WHITEHOUSE. It is almost indisputable, is it not?
Mr. MCINTOSH. Yes.
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00028 Fmt 6633 Sfmt 6633 R:\DOCS\44390.000 TIM
25
Senator WHITEHOUSE. Mr. Callanan?
Mr. CALLANAN. I am—I too am not an expert in Federal election
law. I know with respect to cross-border transactions that of course
FinCEN is a repository of reports about suspicious transactions, in-
cluding cross-border transactions. But I really could not comment
on the Federal election law aspect of this. It is not within Treas-
ury’s remit.
Senator WHITEHOUSE. But you do not disagree with the principle
that once you allow anonymous means of influence—which frankly
does not have to be election law—once you allow for anonymous po-
litical influence, you cannot keep out foreign anonymous political
influence. You do know it is foreign by virtue of it being anony-
mous. Is that not a logical sequitur?
Mr. CALLANAN. Having not studied the issue, I am sort of limited
in being able to opine on it. But there is a logic to what you have
described. All that I am pointing out is, I am also aware that there
is, in addition to affirmative reporting by organizations, there is of
course financial intelligence work that is done by agencies such as
FinCEN to track transactions.
But I do not question the logic of the point you have made.
Senator WHITEHOUSE. Yes. And the point I would conclude with,
Mr. Chairman, is—and this is an equal opportunity criticism, be-
cause the Obama administration was equally weak and helpless on
this point. But the fact that we are maintaining, under the IRS in
the U.S. Government, means through which entities can become
anonymous channels for political influence, with no provision for
keeping foreign influence out of it by virtue of—I guess we love the
anonymity for the sake of big special interests when they are do-
mestic, but it is really wrong, and it is really dangerous, and we
have to clean it up. And that is the point that I wanted to make.
Thank you, Mr. Chairman. I am sorry I went over.
The CHAIRMAN. I agree with you.
Senator Hassan?
Senator HASSAN. Well, thank you, Mr. Chairman. And I want to
thank you and Ranking Member Wyden for holding this hearing.
To all four of our nominees, congratulations on your nominations,
and thank you and your families for your willingness to serve. To
the families here, thank you for sharing your loved ones with the
people of this country in the work that they do.
Mr. McIntosh and Mr. Callanan, I want to follow up on a line
of questioning you have heard from some of my colleagues. I would
like to ask you about the Treasury Department’s decision to roll
back disclosure requirements for donations to nonprofit lobbying
groups.
I want you to understand the context that I am coming at this
from. Big pharma fueled the opioid crisis in New Hampshire and
across this country by funding nonprofits that then spread fraudu-
lent misinformation about addiction. Now, because of Treasury’s
decision, many of these nonprofits no longer have to disclose who
their donors are to the IRS.
In effect, the Treasury has hamstrung law enforcement’s ability
to follow the money and hold pharma accountable for fraud. How-
ever, despite these serious concerns, Treasury issued this decision
without any public notice or comment period.
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00029 Fmt 6633 Sfmt 6633 R:\DOCS\44390.000 TIM
26
So let me start by asking you, Mr. McIntosh, is it correct that,
as Treasury General Counsel, you signed off on issuing this deci-
sion without any public notice or comment period?
Mr. MCINTOSH. Senator, that was a determination made at the
Internal Revenue Service. I was aware that it was going to be
issued, but it ultimately was not my decision as to whether to do
it, pursuant to the Commissioner’s authority to relieve reporting
requirements by form or regulation.
Senator HASSAN. So I am finding it a little bit hard to believe
that you were not consulted or asked to sign off, but I take it from
your answer that you think the Treasury acted within its authority
in issuing this decision without public notice?
Mr. MCINTOSH. Senator, that is a subject that is currently in liti-
gation, so I am hesitant——
Senator HASSAN. Right.
Mr. MCINTOSH [continuing]. To go beyond the bridge. But there
is a long tradition of the Commissioner of the Internal Revenue
Service relieving reporting requirements without notice and com-
ment, and indeed the regulation in question explicitly gave him
that right. And there is a long tradition in the Obama and Clinton
administrations of doing the same.
So this is a longstanding authority of the Commissioner.
Senator HASSAN. And I understand that, but to your point about
it being in litigation, there are two States represented by col-
leagues of mine on this committee who are suing the Treasury for
violating the law by failing to provide public notice of this decision.
And I understand Treasury is contesting that. But I just want it
on the record that two States are suing because of this decision.
Mr. MCINTOSH. That is correct.
Senator HASSAN. Now, Mr. Callanan, as Deputy General Counsel
at Treasury, did you sign off on issuing this decision without any
public notice?
Mr. CALLANAN. Senator, thank you for the question. The analysis
on this regulatory action, like all tax regulatory actions, is done in
the first instance by our Office of Tax Policy and by the Office of
IRS Chief Counsel.
I reviewed the analysis that they did on both the substantive and
procedural issues associated with this guidance document—again,
as I do with respect to dozens of IRS tax actions. And I was com-
fortable with the substantive and procedural legal considerations
that it was within the statutory authority.
I think the concerns you are describing, Senator, are questions
of policy and tax administration, which are committed by law to
the Commissioner and really are not a question for the Office of
General Counsel.
Senator HASSAN. I thank you for the answer. I will note that
when this decision was made and the change was made, it was
both Treasury and the IRS that put out a press release that said
this was significant reform.
So I also just want to bring you both to focus on the fact that
there is a reason that Congress requires public notice. It is so that
rules cannot be changed behind closed doors to favor special inter-
ests.
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00030 Fmt 6633 Sfmt 6633 R:\DOCS\44390.000 TIM
27
If you all had followed the law, or even if you do not think it was
legally required, had exercised caution and perhaps a little bit of
restraint here, you would have heard concerns about holding big
pharma accountable in tracking down dark money donations, and
perhaps you all might have made a different decision. That is the
whole purpose of public comment.
And now I am faced, like so many others all across this country,
with the fact that it is now going to be much harder, when these
kinds of interest groups are funded, to catch the bad actors and
hold them accountable.
I want to move on to one other issue. Mr. McIntosh, as head of
the Office of International Affairs, you would be responsible for
Treasury’s efforts to strengthen U.S. economic ties with other coun-
tries to investment and trade agreements. That includes advancing
our economic dialogue with China.
I have heard from many New Hampshire businesses about the
important economic issues we need to resolve with China, including
intellectual property protection, competition from state-owned en-
terprises, and forced technology transfer. At the same time, many
small businesses in my State are hurting from the administration’s
tariffs on Chinese goods and the uncertainty about the White
House’s strategy on China.
As the Treasury Under Secretary for International Affairs, what
would be your strategy for working with China to resolve economic
issues while providing certainty to small businesses? What imme-
diate steps would you take to implement this strategy?
Mr. MCINTOSH. Thank you, Senator. It is a terribly important
question. I should note that my role as Under Secretary, were I to
be confirmed, is limited to certain aspects of those trade negotia-
tions, which are primarily led by the United States Trade Rep-
resentative.
I think that the key aspect of our negotiations with China, as the
Secretary and others have said, is that there are a series of
market-distorting practices you have described: non-market prac-
tices, forced technology transfer, forced joint ventures, the lack of
respect for intellectual property rights. And ensuring that those as-
pects of any trade negotiation are captured in an agreement in a
way that is transparent and enforceable, would be the substantive
priority.
Procedurally, we would want to be pushing forward aggressively,
as the Secretary and Ambassador Lighthizer are doing, on securing
the agreement. It has to be the primary priority we face.
And also I would note that a key aspect of this effort is ensuring
that our foreign partners understand our concerns and are willing
to stand up in multilateral forums and in their bilateral negotia-
tions with the Chinese and highlight the same concerns that we
have.
Because I can tell you that, quietly in the background, they share
these concerns. We need to present a unified front against the prac-
tices in question.
Senator HASSAN. Well, I thank you for that answer. I raised
some of these same issues with our Trade Representative when he
was here a few weeks ago. I just want to reiterate how important
it is that the administration take into account the impact of trade
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00031 Fmt 6633 Sfmt 6633 R:\DOCS\44390.000 TIM
28
uncertainty on small businesses. And, if confirmed, I hope you will
remain focused on promoting economic dialogue with China, but in
particular making sure that there is some level of predictability
and certainty for our small business community during what is a
turbulent time.
Mr. MCINTOSH. Thank you, Senator.
Senator HASSAN. Thank you.
The CHAIRMAN. This is how we are going to end this meeting. I
am going to go vote. Senator Cassidy is the last person to ask ques-
tions, and he will close the meeting down. But I want to thank all
of you for your attendance and participation today. I thank the
panel for their willingness to serve in their respective roles. And,
as is usual practice, I ask that any members who wish to submit
questions for the record to please do so by close of business Friday,
July 26th. And you folks who are nominees should try to answer
those questions as quickly as you can so we can take action on your
nominations. So I thank you all for participating, and I thank Sen-
ator Cassidy for the willingness to close down the meeting so I can
go vote.
Senator CASSIDY [presiding]. I thank you all, gentlemen. This is
Irish Day. As one Irish guy to a bunch of other Irish guys, con-
gratulations on escaping the Island. [Laughter.]
Mr. MCINTOSH. Senator, candor requires me to disclose that I am
Scottish. [Laughter.]
Senator CASSIDY. Well, there is hope for you. [Laughter.]
So, listen, Mr. McIntosh, I am very concerned about trade-based
money laundering. I have been speaking to folks from England or
Britain who are similarly concerned. And if you will, cartels are
moving tens of billions of dollars out of our country through Latin
America, sometimes to West Africa, then to Lebanon, to subvert
democratic institutions, to fund Boko Haram, to support Hezbollah
and their activities, et cetera.
There is evidence that the Iranians are using trade-based money
laundering to circumvent the sanctions that we have placed upon
them as a source of capital. I could go on, but now, any thoughts
about what can be done to address this?
Mr. MCINTOSH. Senator, thanks for that question. It is a very im-
portant issue and one that we at Treasury are focused on.
My colleagues in the Terrorism and Financial Intelligence Under
Secretariat are focused in particular on using sanctions to shut
down many of these avenues that you discuss.
It is not—trade-based money laundering in particular has not
been a topic that has been in my bailiwick as General Counsel, but
I would expect that, if I were confirmed as Under Secretary, it
would be an important part of my early engagement with our for-
eign partners to ensure that they see the threat and are willing to
work with us on sanctions and other financial intelligence tools.
Senator CASSIDY. So let me, just in the interests of time, let me
say that I am not sure that it is our foreign partners. I speak to
foreign partners. They are into it. I have spoken to the Guate-
malans, the Mexicans, the Argentines, the Brits—they all recognize
this as an issue.
But you know, to channel Pogo, we have met the enemy, and he
is us. It seems as if—and I am told, whenever I say this, and I can-
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00032 Fmt 6633 Sfmt 6633 R:\DOCS\44390.000 TIM
29
not believe it is true, but I am always assured that it is true—that
there is so limited communication between Treasury and CBP that
when there is a trade deal that occurs, a legitimate trade deal or
an illegitimate trade deal, there is no coordination between the
manifest and the invoice.
Now whenever I say that, I am thinking, ‘‘This cannot be true.’’
But whenever I say it, people say, ‘‘Yes, it is true.’’ So, okay, I am
shipping a container of rice and getting dollars back. But it might
be a double invoice, a triple invoice, a misinvoice, it may not be
rice. It may be sawdust. So there is no value in it. But the absence
of a connection means that it is the way that $60 billion to $100
billion are allegedly moved out through trade-based money laun-
dering.
Now I do not know if anyone else—obviously this is a tax issue,
but it is a tax issue that has to be brought before the Tax Court,
I suppose, and probably more of a criminal case, but I do not know
if any of the others have thoughts, but this is what I have been
focused on.
And I mention this, but also in the Senate, it is transjuris-
dictional. It is Banking, Homeland Security, it is Treasury, it is Ju-
diciary, it is Finance, and maybe one or two others.
So just to toss that to you, to say that this will be something that
is related to the beneficial ownership that Senator Whitehouse
raised, but not limited to that. And we do think that it is a way
to advance our foreign policy objective of stabilizing Central Amer-
ican governments.
One more point, just for reference. If there is a shipment of goods
going from the U.S. to Guatemala, the invoice goes through Pan-
ama, and the invoice is marked down by 50 percent, then Guate-
mala misses out on that duty it would have received and therefore
has less money to invest in infrastructure, therefore less attraction
for foreign direct development, therefore fewer jobs, therefore more
people joining a caravan coming to McAllen, TX.
So you see the kind of——
Mr. MCINTOSH. I do, Senator. And that is a topic on which I
would be eager to work with you and your staff and other members
of the committee to address. It is, as I said, not one that has con-
fronted us in the Office of General Counsel during my time here,
but it is a terribly important issue, and it is one on which we do
need to get our house in order.
Senator CASSIDY. But this would be part of your jurisdiction, if
you are confirmed?
Mr. MCINTOSH. Part of it would fall within the Terrorism and Fi-
nancial Intelligence Under Secretary that is ably led by my col-
league Sigal Mandelker. But I expect, as well, that when we are
negotiating with foreign countries over these and raising our con-
cerns, whether it is bilaterally or in multilateral forums, that
would fall within my responsibilities, and I would be eager to work
with you on it.
Senator CASSIDY. That sounds good. I think we have a mutual
friend. He has already doxed you. And so we will be able to track
you down and make sure we have your cooperation. [Laughter.]
We are through. The hearing is now adjourned.
[Whereupon, at 12:18 p.m., the hearing was concluded.]
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00033 Fmt 6633 Sfmt 6633 R:\DOCS\44390.000 TIM
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00034 Fmt 6633 Sfmt 6633 R:\DOCS\44390.000 TIM
APPENDIX
ADDITIONAL MATERIAL SUBMITTED FOR THE RECORD
PREPARED STATEMENT OF BRIAN CALLANAN, NOMINATED TO BE
GENERAL COUNSEL, DEPARTMENT OF THE TREASURY
Chairman Grassley, Ranking Member Wyden, members of the committee, thank
you for the opportunity to appear before you today. I am honored to be the Presi-
dent’s nominee to serve as General Counsel for the Treasury Department, and I am
grateful to Secretary Mnuchin for his confidence.
I am pleased to be joined today by my extraordinary wife Amanda, who wisely
warned me that our 10-month-old son Charlie may not have the deportment re-
quired for a Senate hearing. I’m also joined by my mother, who was a public school
teacher for many years and my first teacher. I only regret that my late father,
whom we lost to cancer in May, is not here today. My dad was a career civil servant.
He devoted his entire professional life to public service—starting out as a juvenile
probation officer in the New Jersey court system, and concluding his career working
for the U.S. Agency for International Development to improve the civil and criminal
justice systems of other nations across four continents. Both of my parents encour-
aged my own early interest in public service.
It is a particular honor to come as a nominee before this committee, where I had
the opportunity to sit on the other side of the dais when I worked for Senator
Portman. I learned a lot from his steady example of integrity and civility. My time
as a lawyer in the U.S. Senate was a formative experience for me. It taught me a
great deal about the legislative process, the significant role of congressional over-
sight, and the importance of mutual trust and respect between the executive branch
and Congress. Should I be confirmed, I will strive to ensure that Treasury continues
to be responsive to congressional needs and inquiries.
Government lawyers are, in a special way, stewards of the institutions that we
serve. Every agency of our government—even one with a seal that reads 1789, as
Treasury’s does—is ultimately a creature of legislative enactment. As I see it, the
role of the Treasury General Counsel is to ensure that the Department acts in fidel-
ity to law and fulfills the statutory responsibilities entrusted to us—ever mindful
that the laws we implement will long outlast us.
Treasury’s responsibilities are vast and varied. From implementing our tax code
to administering our Nation’s finances, from protecting the integrity of our financial
system to deploying American’s financial might to combat global threats, the Treas-
ury Department is engaged every day in work that is vital to the prosperity and
security of our Nation. And that work generates no shortage of complex, difficult
legal questions.
Fortunately, the Department is home to some of the finest, most dedicated law-
yers anywhere in the country—the Treasury Legal Division. Under one roof, we
have a legal team with deep and wide expertise in areas of law as diverse as tax,
economic sanctions, financial regulation, international development, trade, public fi-
nance, and much more.
It has been a distinct privilege to work shoulder to shoulder with these serious
and skilled lawyers throughout my service as Deputy General Counsel and as Act-
ing General Counsel during a critical transition period. If confirmed, I would be hon-
ored to lead this remarkable group of public servants and to continue to work close-
ly with them on the important issues in which Treasury is engaged. If confirmed,
(31)
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00035 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
32
I commit to perform my responsibilities with integrity and humility—and always
with a devotion to the Constitution and laws under which all of us serve.
I look forward to your questions.
SENATE FINANCE COMMITTEE
STATEMENT OF INFORMATION REQUESTED
OF NOMINEE
A. BIOGRAPHICAL INFORMATION
1. Name (include any former names used): Brian Richard Callanan.
2. Position to which nominated: General Counsel, Department of the Treasury.
3. Date of nomination: May 23, 2019.
4. Address (list current residence, office, and mailing addresses):
5. Date and place of birth: January 18, 1981; Willingboro, NJ.
6. Marital status (include maiden name of wife or husband’s name):
7. Names and ages of children:
8. Education (list all secondary and higher education institutions, dates attended,
degree received, and date degree granted):
Harvard Law School (2005–2008), J.D., May 2008.
Claremont McKenna College (1999–2003), B.A., May 2003.
Palmyra Public High School (1995–1999), high school diploma, June 1999.
9. Employment record (list all jobs held since college, including the title or descrip-
tion of job, name of employer, location of work, and dates of employment for
each job):
Deputy General Counsel, U.S. Department of the Treasury, Washington, DC
(March 2017–present); Acting General Counsel (March 2017–August 2017).
Litigation partner, Cooper and Kirk PLLC, Washington, DC (January–March
2017).
Staff Director And General Counsel, U.S. Senate Permanent Subcommittee on
Investigations, Washington, DC (March 2015–January 2017).
Litigation associate, King and Spalding LLP, Washington, DC (2013–2015).
General Counsel, Office of Senator Rob Portman, Washington, DC (2011–2013).
Litigation associate, Gibson, Dunn, and Crutcher LLP, Washington, DC (2009–
2011).
Law clerk, Hon. A. Raymond Randolph, U.S. Court of Appeals for the DC Cir-
cuit, Washington, DC (2008–2009).
Summer associate, Cooper and Kirk PLLC, Washington, DC (Summer 2008).
Summer associate, Gibson, Dunn, and Crutcher LLP, Washington, DC (Summer
2007).
Summer associate, Cooper and Kirk PLLC, Washington, DC (Summer 2006).
Speech writer and legislative assistant, Senator Olympia Snowe, Washington,
DC (2003–2005) (with separation in service September 2004–November 2004).
Press Secretary, New Jersey Republican State Committee, Trenton, NJ (Sep-
tember 2004–November 2004).
Legislative correspondent, Representative Jim Saxton, Washington, DC (2003).
10. Government experience (list any current and former advisory, consultative, hon-
orary, or other part-time service or positions with Federal, State, or local gov-
ernments held since college, including dates, other than those listed above):
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00036 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
33
Administrative Conference of the United States, Government member (2017–
present).
Informal advisor to Romney-Ryan Readiness Project (2012).
11. Business relationships (list all current and former positions held as an officer,
director, trustee, partner (e.g., limited partners, non-voting, etc.), proprietor,
agent, representative, or consultant of any corporation, company, firm, partner-
ship, other business enterprise, or educational or other institution):
Partner, Cooper and Kirk PLLC.
12. Memberships (list all current and former memberships, as well as any current
and former offices held in professional, fraternal, scholarly, business, charitable,
and other organizations dating back to college, including dates for these mem-
berships and offices):
To the best of my recollection, I am or have been a member of the following
organizations:
American Bar Association, Section on Administrative Law and Regulation,
member (approx. 2012–2016); Legislative Branch Liaison for the Section on Ad-
ministrative Law and Regulation (2012–2013); co-chair of the Rulemaking Com-
mittee (approx. 2014–2015).
Federalist Society, member (approx. 2008–present); Administrative Law and
Regulation Practice Group, Executive Committee member (2013–2017).
St. Peters Church on Capitol Hill, Washington, DC (approx. 2015–present).
Cathedral of St. Matthew, Washington, DC (approx. 2010–2015).
University Club of Washington, DC (approx. 2007–2009).
Harvard Journal of Law and Public Policy (approx. 2005–2008); articles editor
(2007–2008).
Harvard Federalist Society (2005–2008).
Winston Churchill Society of Claremont McKenna College (approx. 2001–2003).
Bar admissions: State of New York Bar (admitted 2009); State of New Jersey
Bar (admitted 2009); District of Columbia Bar (admitted 2010); U.S. Court of
Appeals for the DC Circuit (admitted 2010); U.S. Court of Appeals for the Third
Circuit (admitted approx. 2014); U.S. District Court for the District of Columbia
(admitted approx. 2013); Supreme Court of New Jersey (admitted 2009); Court
of Appeals of New York (admitted 2009); DC Court of Appeals (admitted 2010).
13. Political affiliation and activities:
a. List all public offices for which you have been a candidate dating back to the
age of 18.
None.
b. List all memberships and offices held in and services rendered to all political
parties or election committees, currently and during the last 10 years prior
to the date of your nomination.
None.
c. Itemize all political contributions to any individual, campaign organization,
political party, political action committee, or similar entity of $50 or more for
the past 10 years prior to the date of your nomination.
Based on a search of my records and public records, I have made the fol-
lowing such contributions:
Recipient Date Amount
Elise Stefanik for Congress 12/30/13 $250
Tom Cotton for Senate 10/29/13 $500
Tom Cotton for Congress 9/19/12 $250
Tom Cotton for Congress 9/20/11 $250
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00037 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
34
Recipient Date Amount
Adam Laxalt for Attorney General (NV) 7/16/14 $250
In addition, I believe I made a small contribution to Governor Tim Pawlenty’s
presidential campaign in 2012 and to Senator Marco Rubio’s presidential cam-
paign in 2016, but I have been unable to locate any record of those contribu-
tions.
14. Honors and awards (list all scholarships, fellowships, honorary degrees, hon-
orary society memberships, military medals, and any other special recognitions
for outstanding service or achievement received since the age of 18):
McKenna Scholar, Claremont McKenna College (1999–2003).
McKenna International Fellowship, to participate in summer service project in
Uganda, East Africa (2002).
Harrison Fellowship, Claremont McKenna College (2002–2003).
First in class in major—government, Claremont McKenna College (2003).
Phi Beta Kappa, Claremont McKenna College (2003).
Harvard Cravath International Fellowship (2008).
Lincoln Fellowship, Claremont Institute (2009).
High school valedictorian (1999).
15. Published writings (list the titles, publishers, dates, and hyperlinks (as applica-
ble) of all books, articles, reports, blog posts, or other published materials you
have written):
To the best of my recollection, the following is a complete list of my published
writings:
Written interview with Politico Playbook, ‘‘Birthday of the Week,’’ January 18,
2018, https://www.politco.com/story/2018/01/18/playbook-birthday-brian-call
anan-345497.
‘‘Justice League International,’’ The Claremont Review of Books, Summer 2016
(review of ‘‘The Court and The World,’’ by Justice Stephen Breyer) (title sup-
plied by editor), https://www.claremont.org/crb/article/justice-league-inter-
national/.
‘‘The Regulatory Budget Revisited,’’ The Administrative Law Review, Fall 2015
(with J. Rosen), https://www.americanbar.org/content/dam/aba/events/ad-
ministrative_law/2017/10/009_regulatory.pdf.
Executive Branch Review Blog, ‘‘D.C. Circuit Tackles Constitutionality of Regu-
latory Disclosure Mandates’’ (approx. April 2014). (This blog post, which I wrote
for the Federalist Society, no longer appears to be online.)
‘‘A Legal Poison Pill for the Affordable Care Act,’’ The Wall Street Journal, Jan-
uary 13, 2014 (title supplied by headline-writer), https://www.wsj.com/arti-
cles/a-legal-poison-pill-for-obamacare-1389660359.
‘‘When Nudge Comes to Shove,’’ The Claremont Review of Books, Summer 2013
(review of ‘‘Simpler’’ by Cass Sunstein), https://www.claremont.org/crb/article/
when-nudge-comes-to-shove/.
I also co-authored several staff reports (or portions thereof) issued by the Per-
manent Subcommittee on Investigations:
PSI Joint Staff Report, Backpage.com’s Knowing Facilitation of Sex Trafficking
(2017).
PSI Joint Staff Report, Combatting the Opioid Epidemic: A Review of Anti-
Abuse Efforts in Medicare and Private Health Insurance Systems (2016).
PSI Joint Staff Report, Protecting Unaccompanied Alien Children From Traf-
ficking and Other Abuses: The Role of the Office of Refugee Resettlement
(2016).
PSI Majority Staff Report, Failure of the Affordable Car Act Health Insurance
CO-OPs (2016).
PSI Joint Staff Report, Review of U.S. State Department Grants (2016).
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00038 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
35
PSI Joint Staff Report, Recommendation to Enforce a Subpoena Issued to the
CEO of Backpage.com, LLC (2015).
PSI Joint Staff Report, Impact of the U.S. Tax Code on the Market for Cor-
porate Control (2015).
Links to each of these reports can be found on page 19–20 of this document:
https://www.hsgac.senate.gov/imo/media/doc/LINKS%20TO%20PSI%20HRG
S-RPTS%20(106-114)%20Updated%202016-12-20.pdf.
In addition, I wrote a few items for which I have no records. From 2010–2011,
I co-wrote a series of client alerts for Gibson, Dunn, and Crutcher titled ‘‘Su-
preme Court Round-up,’’ which summarized pending and recently decided Su-
preme Court cases. The firm does not appear to maintain an archive of these
alerts for that time period. I also wrote two articles as a college student: one
article about a college chaplain for a campus paper, The Claremont Independent,
that does not appear to maintain an archive before 2012, and one article con-
cerning patriotism for a quarterly campus magazine, The Claremont Review of
Politics, that is out of print and has no archive.
16. Speeches (list all formal speeches and presentations (e.g., PowerPoint) you have
delivered during the past 5 years which are on topics relevant to the position
for which you have been nominated, including dates):
I have not delivered a formal speech or presentation in the past 5 years.
I have participated in several panel discussions that may be considered relevant
to the position for which I have been nominated—listed below for the commit-
tee’s reference:
• American Bar Association, The Use and Abuse of Agency Guidance (panel
discussion), July 18, 2014. I served as moderator.
• American Bar Association, Effective Congressional Oversight (panel discus-
sion), March 15, 2016. As one of four panelists, I participated in a Q&A-
style discussion.
• The Federalist Society and Claremont Institute, The Jurisprudence of Jus-
tice Thomas (panel discussion), October 24, 2016. I served as moderator.
• Center for the Study of the Administrative State, Constitutional Problems
in Financial Regulation (panel discussion); December 9, 2016. I served as
moderator.
• New York University Journal of Law and Liberty, The Administrative State
Meets the Tech Economy (panel discussion), February 28, 2019. As one of
five panelists, I participated in Q&A and summarized Treasury’s 2018 re-
port on financial technology.
17. Qualifications (state what, in your opinion, qualifies you to serve in the position
to which you have been nominated):
I believe my prior service in the executive, legislative, and judicial branches and
my private-sector experience in complex litigation and administrative law mat-
ters have prepared me for the responsibilities I would undertake, if confirmed,
as General Counsel of the Department of the Treasury. As Deputy General
Counsel since March 2017 and Acting General Counsel during a critical 5-
month transition period, I have had the privilege of helping lead a highly skilled
team of lawyers in the Treasury Legal Division dedicated to carrying out the
Department’s statutory mission. That experience has deepened my under-
standing of the important programmatic and policy responsibilities that Con-
gress has entrusted to Treasury. In addition, my more than 4 years as a lawyer
in the U.S. Senate gave me a valuable understanding of the legislative process,
a fluency in several areas of public policy, and an appreciation for the congres-
sional oversight function. Much of my work in private practice centered on liti-
gation concerning governmental actions and policies, and that experience has
also proven valuable in my role as an in-house agency lawyer. Finally, I have
had the opportunity to manage large teams of professionals on a variety of mat-
ters.
B. FUTURE EMPLOYMENT RELATIONSHIPS
1. Will you sever all connections (including participation in future benefit arrange-
ments) with your present employers, business firms, associations, or organiza-
tions if you are confirmed by the Senate? If not, provide details.
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00039 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
36
Yes, with the exception of the Department of the Treasury and the Administra-
tive Conference of the United States.
2. Do you have any plans, commitments, or agreements to pursue outside employ-
ment, with or without compensation, during your service with the government?
If so, provide details.
No.
3. Has any person or entity made a commitment or agreement to employ your
services in any capacity after you leave government service? If so, provide de-
tails.
No.
4. If you are confirmed by the Senate, do you expect to serve out your full term
or until the next presidential election, whichever is applicable? If not, explain.
Yes.
C. POTENTIAL CONFLICTS OF INTEREST
1. Indicate any current and former investments, obligations, liabilities, or other
personal relationships, including spousal or family employment, which could in-
volve potential conflicts of interest in the position to which you have been nomi-
nated.
Any potential conflicts of interest have been identified and resolved in accord-
ance with the terms and conditions of my ethics agreement with the Depart-
ment of the Treasury, which is documented by letter to Brian Sonfieid, Des-
ignated Agency Ethics Official and Assistant General Counsel for General Law
and Ethics. Should any potential conflict of interest arise in the future, I will
seek guidance from a Treasury ethics official.
2. Describe any business relationship, dealing, or financial transaction which you
have had during the last 10 years (prior to the date of your nomination), wheth-
er for yourself, on behalf of a client, or acting as an agent, that could in any
way constitute or result in a possible conflict of interest in the position to which
you have been nominated.
Any potential conflicts of interest have been identified and resolved in accord-
ance with the terms and conditions of my ethics agreement with the Depart-
ment of the Treasury, which is documented by letter to Brian Sonfield, Des-
ignated Agency Ethics Official and Assistant General Counsel for General Law
and Ethics. Should any potential conflict of interest arise in the future, I will
seek guidance from a Treasury ethics official.
3. Describe any activity during the past 10 years (prior to the date of your nomina-
tion) in which you have engaged for the purpose of directly or indirectly influ-
encing the passage, defeat, or modification of any legislation or affecting the ad-
ministration and execution of law or public policy. Activities performed as an
employee of the Federal Government need not be listed.
From 2014–2015, as a lawyer at King and Spalding, I provided legal services
and public policy advice to Howard and Jean Somers, the parents of an Iraq
War veteran who took his own life after suffering from post-traumatic stress
disorder and traumatic brain injury. For this pro bono matter, I served as the
lead associate on a team that assisted our clients with translating their per-
sonal experience into legislative advocacy concerning reform of the Veterans Ad-
ministration health-care system. I also joined the clients for a meeting with
then-Representative Kyrsten Sinema.
In 2010, as a lawyer at Gibson Dunn, I provided legal services to the Coalition
for Derivatives End-Users concerning the regulatory implementation of title 7
of the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010,
including participating in meetings with career officials from the Securities and
Exchange Commission, the Commodity Futures Trading Commission, and the
Federal Reserve Board.
In addition, throughout my time in private practice, I drafted or assisted in
drafting legal briefs and legal memoranda for firm clients in the context of liti-
gation or administrative agency actions concerning various Federal laws, includ-
ing the Dodd-Frank Act; the Sherman Act; the Food, Drug, and Cosmetic Act;
the National Traffic and Motor Vehicle Safety Act; the Rail Safety Improvement
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00040 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
37
Act; the National Labor Relations Act; the Federal Power Act; the Interstate
Wire Act; and the Defense Production Act.
4. Explain how you will resolve any potential conflict of interest, including any
that are disclosed by your responses to the above items. (Provide the committee
with two copies of any trust or other agreements.)
Any potential conflicts of interest have been identified and resolved in accord-
ance with the terms and conditions of my ethics agreement with the Depart-
ment of the Treasury, which is documented by letter to Brian Sonfield, Des-
ignated Agency Ethics Official and Assistant General Counsel for General Law
and Ethics. Should any potential conflict of interest arise in the future, I will
seek guidance from a Treasury ethics official.
5. Two copies of written opinions should be provided directly to the committee by
the designated agency ethics officer of the agency to which you have been nomi-
nated and by the Office of Government Ethics concerning potential conflicts of
interest or any legal impediments to your serving in this position.
Copies have been provided.
D. LEGAL AND OTHER MATTERS
1. Have you ever been the subject of a complaint or been investigated, disciplined,
or otherwise cited for a breach of ethics for unprofessional conduct before any
court, administrative agency (e.g., an Inspector General’s office), professional as-
sociation, disciplinary committee, or other ethics enforcement entity at any
time? Have you ever been interviewed regarding your own conduct as part of
any such inquiry or investigation? If so, provide details, regardless of the out-
come.
No.
2. Have you ever been investigated, arrested, charged, or held by any Federal,
State, or other law enforcement authority for a violation of any Federal, State,
county, or municipal law, regulation, or ordinance, other than a minor traffic
offense? Have you ever been interviewed regarding your own conduct as part
of any such inquiry or investigation? If so, provide details.
In January 2009, I received a speeding ticket in Virginia for driving 82 mph
on a 70 mph interstate highway, which is classified as reckless driving in Vir-
ginia. The citation was reduced to a lesser charge, and I paid the required fine.
3. Have you ever been involved as a party in interest in any administrative agency
proceeding or civil litigation? If so, provide details.
No.
4. Have you ever been convicted (including pleas of guilty or nolo contendere) of
any criminal violation other than a minor traffic offense? If so, provide details.
No.
5: Please advise the committee of any additional information, favorable or unfavor-
able, which you feel should be considered in connection with your nomination.
None.
E. TESTIFYING BEFORE CONGRESS
1. If you are confirmed by the Senate, are you willing to appear and testify before
any duly constituted committee of the Congress on such occasions as you may
be reasonably requested to do so?
Yes.
2. If you are confirmed by the Senate, are you willing to provide such information
as is requested by such committees?
Yes.
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00041 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
38
QUESTIONS SUBMITTED FOR THE RECORD TO BRIAN CALLANAN
QUESTION SUBMITTED BY HON. BENJAMIN L. CARDIN
Question. Section 179D of the internal revenue code provides a deduction for the
cost of providing energy efficient commercial building investments that meet specific
energy standards. This deduction results in lower building costs for developers,
lower energy costs for building occupants, and a reduced impact on the environ-
ment.
In the case of government-owned buildings, the tax deduction is allowed to be al-
located to the person primarily responsible for designing the property—commonly
the architect, engineer or contractor—in lieu of the government owner of the prop-
erty, recognizing that the government generally does not have a tax liability (IRC
179D(d)(4)). The allocation of the 179D tax deduction is achieved by a letter from
the responsible government official to the designer.
The allocation letter serves a purpose similar to third party reporting require-
ments—to inform the IRS as to whether the designer qualifies for the deduction. It
was meant to be administrative in nature. Congress’s decision to allow allocation
of the tax deduction to the designer reflects the policy goal of encouraging the con-
struction of energy efficient government buildings.
I am troubled by a growing number of complaints I am hearing about small busi-
ness owners being required to make payments to State and local government enti-
ties in order to receive this allocation letter. This practice weakens oversight by the
government that ensures that the correct designer receives the intended benefit for
providing energy efficient services to the government. Even more concerning, in
some cases, these small business owners are being told that if a payment is not
made, the government entity may rescind the allocation letter that has already been
issued and on which the small business owner has relied upon to file their taxes.
Small business owners shouldn’t have to pay a toll to a government entity to receive
an allocation letter for a tax deduction for which they qualify and for which they
provided the services under section 179D. This goes against the longstanding under-
standing of the administration of section 179D and congressional intent.
I ask for you to make it a priority that within 90 days of being confirmed that
Treasury and the IRS will put forward public guidance to make clear that it is inap-
propriate for government entities to request, seek or accept payments for providing
an allocation letter under 26 U.S.C. 179D(d)(4).
Answer. Thank you for describing your concerns regarding how the allocation of
the deduction under section 179D(d) has been used to negotiate for a return benefit
to a government entity. Although I have not had the opportunity to work on this
issue, the deduction under section 179D should be used to fulfill its intended pur-
pose of encouraging investment in energy efficient commercial property and the pro-
cedures in our existing guidance, Notice 2008–40 and Notice 2006–52, should be fol-
lowed to ensure that this intended purpose is properly extended to government-
owned buildings. If confirmed, I will work with Treasury and IRS staff to evaluate
our authority under section 179D to address the serious concerns you have de-
scribed.
In addition, I have raised this issue with our Assistant Secretary for Tax Policy,
and he would be pleased to discuss it with you or your staff if that would be helpful.
QUESTIONS SUBMITTED BY HON. ROBERT MENENDEZ
Question. As you know, the Trump tax bill gutted the State and local tax deduc-
tion that 1.8 million New Jerseyans relied on to avoid being double taxed. New Jer-
sey and other States created State and local tax incentives for making charitable
donations to select non-profits. These non-profits were created to fill the gaps cre-
ated by the Trump tax bill by funding our public schools and universities, rebuilding
our roads and bridges, assisting survivors of domestic abuse, and helping middle-
class families.
State and local programs that award tax credits in exchange for donations to pub-
lic and private-sector entities have existed for decades without interference from the
Treasury/IRS. For years, programs that supported conservative causes were mar-
keted by CPAs in certain States as a way to reduce a taxpayer’s Federal tax liability
by avoiding the Alternative Minimum Tax (AMT). One accountant even boasted
‘‘The reason this [State tax credit charitable] program is worthy of mention for tax
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00042 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
39
planning purposes is . . . shifting itemized deductions away from State income tax
and to charitable deductions will lower their Federal income tax bill.’’1 The IRS and
Treasury only began targeting States like New Jersey after implementing their own
State tax incentives.
Could you describe why the Trump administration took no action and permitted
these State programs that supported conservative causes to operate and taxpayers
to avoid the Federal AMT?
Answer. As a native New Jerseyan with a large extended family in New Jersey,
I share your interest in treating all taxpayers across all States fairly.
The preamble to the final regulations, issued in June 2019, explains why the
Treasury Department and the IRS did not previously issue formal guidance regard-
ing the interaction between section 170 and State tax credit programs: ‘‘The limita-
tion under section 164(b)(6) [adopted by Congress in the Tax Cuts and Jobs Act] is
the impetus for the Treasury Department’s and the IRS’s consideration of the tax
treatment of contributions made in exchange for State and local tax credits. Prior
to enactment of that limitation, the proper treatment of such contributions was of
limited significance from a Federal revenue perspective and tax administration per-
spective and was therefore never addressed in formal guidance.’’2 The final regula-
tions prevent the use of any State program, no matter the State and no matter the
purpose, to circumvent limitations on Federal tax deductions.
Question. The IRS’s finalized guidance released in June wrongly ended the ability
for States to establish tax incentives for making charitable donations in New Jersey
and other States. To add insult to injury, the Treasury Department added an ex-
emption in the regulations to keep existing State tax credit programs that support
conservative causes virtually unchanged.
Do you agree that the tax code needs to be implemented fairly without partisan
bias?
Answer. Yes.
Question. If so, if confirmed to the position of the General Counsel at Treasury,
do you commit to reversing course of this Department’s previous bias and apply the
tax code equally across the country?
Answer. I do not believe partisan bias has any place in the interpretation of our
tax laws, and I do not believe partisan bias has played any role in the promulgation
of any tax regulations or other guidance issued in connection with the Tax Cuts and
Jobs Act. If confirmed, I can commit to do all that is within my authority to ensure
that no interpretation of the Internal Revenue Code is influenced by partisan bias.
Title 26 of the U.S. Code generally entrusts regulatory authority to the Secretary
of the Treasury. The Secretary has delegated tax regulatory policy responsibilities
to the Assistant Secretary for Tax Policy under a longstanding Treasury Depart-
ment order. The General Counsel is responsible for reviewing proposed regulations
for questions of law, but the General Counsel does not possess tax regulatory policy
authority under title 26. Consequently, if confirmed, it would not be within my au-
thority to rescind or revise a final regulation promulgated under title 26.
Question. Thirty-two members of the House Ways and Means Committee—Repub-
licans and Democrats—sent a letter to the Treasury Department last Congress ask-
ing it withdraw IRS Notice 2007–55, which was issued over a decade ago and con-
tinues to deter foreign investment in the United States. The notice relates to the
Foreign Investment in Real Property Tax Act, or FIRPTA. In short, the notice treats
certain distributions from REITs as the sale of REIT assets rather than the sale
of REIT stock. The result is that the distributions are subject to tax rates as high
as 54 percent. The practical effect is to raise the tax burden on investors in U.S.
commercial real estate and infrastructure to levels that are punitive and prohibitive.
Cal-Berkeley professor and economist Ken Rosen recently estimated that FIRPTA
costs the United States between $65–125 billion in lost investment and between
147,000–284,000 in lost jobs.3 Repealing IRS Notice 2007–55 is a simple and imme-
1 Strike, Brian, ‘‘Charitable Donation and State Tax Credit,’’ 2016, https://www.
scottkays.com/article/2016/09/20/charitable-donation-state-tax-credit.
2 Department of the Treasury, Final Regulations: Contributions in Exchange for State and
Local Tax Credits, 84 Fed. Reg. 27513 (June 13, 2019), https://www.govinfo.gov/content/pkg/
FR-2019-06-13/pdf/2019-12418.pdf.
3 Rosen, Kenneth T., ‘‘Unlocking Foreign Investment in U.S. Commercial Real Estate’’ (2017).
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00043 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
40
diate thing that the administration could do to boost private investment in U.S. real
estate and infrastructure.
Please review this matter and provide a written response as to whether you will
repeal section two of the Notice and restore prior law, as dozens of members of Con-
gress have encouraged.
Answer. This question concerns a policy issue, which is best suited to be ad-
dressed by the outstanding staff of the Treasury Department’s Office of Tax Policy
(OTP) and the Internal Revenue Service (IRS). It is my understanding that Treas-
ury and the IRS recently issued proposed regulations to address certain ambiguities
in the FIRPTA legislation. If confirmed, I look forward to working with my col-
leagues in OTP and IRS Chief Counsel’s office to achieve the shared goal of encour-
aging foreign investment in U.S. infrastructure while protecting the U.S. tax base.
Question. The rum excise tax cover-over, which allows excise taxes on rum pro-
duced in Puerto Rico and U.S. Virgin Islands be refunded back to these islands, is
an essential source of revenue that supports home-grown industry and self-reliance.
The cover-over program is subject to biennial extension, and in Congress, we are
considering how to encourage the program to continue driving economic develop-
ment in these territories.
In your position at Treasury, would you support lifting the caps on cover-overs
to Puerto Rico and the U.S. Virgin Islands and making the temporary extension per-
manent?
Answer. This is not an issue that I have studied or worked on in my current role
as Deputy General Counsel. However, if confirmed, I will work with the Office of
Tax Policy and the Alcohol and Tobacco Tax and Trade Bureau to better understand
the issue and try to address your concerns.
QUESTIONS SUBMITTED BY HON. CATHERINE CORTEZ MASTO
Question. On July 16, 2018, the Treasury Department issued Rev. Proc. 2018–38,
which eliminated the requirement for tax-exempt ‘‘dark money’’ organizations to re-
port the identities of major donors. This rule change will significantly hamper the
ability of the IRS, law enforcement, and intelligence organizations to police the
laundering of funds through our political system. The Office of General Counsel pro-
vides legal and policy advice to the Treasury Secretary, and Sec. Mnuchin decided
he would no longer collect donor information for certain nonprofit organizations that
may engage in political activities. The Treasury Secretary relied on General Coun-
sel’s legal analyses to justify these actions.
Please provide me with exactly and specifically what role you had in that decision
and the drafting of the legal justification.
Answer. The tax law experts of the IRS Office of Chief Counsel and the Treasury
Department’s Office of Tax Policy (OTP) have primary responsibility for legal anal-
ysis and review of tax rules and guidance. The Office of General Counsel relies
heavily on their analysis and expertise in the review of tax matters. With respect
to Rev. Proc. 2018–38, I recall being briefed informally by OTP concerning the statu-
tory and regulatory authority underlying the IRS Commissioner’s grant of limited
information reporting relief under section 6033 of the Internal Revenue Code. I re-
call discussing the same subject with the IRS Office of Chief Counsel. I also re-
viewed a draft of Rev. Proc. 2018–38 for legal issues—as I have reviewed many doz-
ens of tax regulatory actions and guidance documents for legal issues during my
service at Treasury.
The Treasury Office of General Counsel is responsible for questions of legal au-
thority, not analysis of tax administration needs and policies. The issuance of Rev.
Proc. 2018–38 was based on the IRS’s determination that the collection of personally
identifiable donor information on Form 990 is ‘‘not necessary for the efficient admin-
istration of the internal revenue laws,’’ Rev. Proc. 2018–38 (quoting 26 CFR
§ 1.6033–2(g)(6)), and the reasons for that determination are outlined in the revenue
procedure.
Question. Who lobbied or engaged the Department for Rev. Proc. 2018–38? Please
provide me and this committee a list of organizations and interest groups that the
Department met with, either publicly or privately, before the decision was released?
Answer. I am aware that the Treasury Department and IRS received correspond-
ence on this issue from members of Congress and a coalition of individuals and or-
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00044 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
41
ganizations in May and June of 2018. I have asked the Treasury Office of Legisla-
tive Affairs to promptly provide your office with copies of those letters. I did not at-
tend any meetings with outside parties concerning this issue.
QUESTIONS SUBMITTED BY HON. RON WYDEN
Question. The 2017 Republican tax law partially paid for massive tax cuts for cor-
porations, the wealthy, and pass-through businesses by limiting the deduction for
State and local taxes to $10,000.
This was a rifle-shot at constituents in high cost-of-living States like Oregon,
Washington, New York, New Jersey, and others.
While I wasn’t a fan of the SALT cap, I am even more concerned about recent
Treasury regulations that reach far beyond what was contained in the 2017 Repub-
lican tax law. These regulations effectively extend the $10,000 SALT cap to include
State tax credit programs.
These regulations reversed the long-standing IRS position that taxpayers are enti-
tled to a full charitable deduction, even if they receive State tax credits in return
for their contribution.
Could you please tell me where in the 2017 tax law it instructs the Treasury De-
partment to limit charitable deductions for donations for State tax credit programs?
Answer. The Tax Cuts and Jobs Act did not amend section 170 of the Internal
Revenue Code. The proposed and final regulations to which your question refers are
based on the application of longstanding Federal income tax principles under section
170. Specifically, under section 170, any benefit received or expected to be received
by a donor in return for making a donation to a charitable organization reduces the
amount of any Federal charitable contribution deduction for such donation.
Question. On September 5, 2018 Secretary Mnuchin announced these regulations
wouldn’t apply to businesses that make donations to private school voucher pro-
grams, with the strong backing of Republican Senators.
Could you tell me where in the 2017 tax law it said that school voucher programs
should get a special deal?
Answer. The Tax Cuts and Jobs Act does not make distinctions among State tax
credit programs. Likewise, Treasury and IRS regulations and guidance on this issue
apply equally to all such programs.
Question. It appears that Treasury as a general matter is picking and choosing
when it wants to use broad authority in regulations issued under the 2017 tax law.
Could you please provide guidance on how you determine the expansiveness of
your regulatory authority in interpreting the 2017 tax law?
Answer. The scope of Treasury’s regulatory authority under the Tax Cuts and
Jobs Act (TCJA) is a matter of statutory interpretation. As a result, the answer to
this question is highly context-dependent. It requires interpreting the terms of the
particular grant of rulemaking authority being invoked and, as importantly, the lan-
guage of the substantive Internal Revenue Code provision or provisions being imple-
mented. Under title 26, Congress has provided general and specific grants of rule-
making authority. Section 7805 confers authority to ‘‘prescribe all needful rules and
regulations for enforcement of [title 26],’’ including ‘‘all rules and regulations as may
be necessary by reason of any alteration of law in relation to internal revenue.’’
Treasury has relied on these general grants of authority to implement some provi-
sions of TCJA. In addition, Congress often includes specific grants of authority to
implement particular provisions of the code; TCJA contains at least 72 such specific
grants of authority. Some of those specific grants provide explicit indication of the
nature of regulatory authority Congress expected Treasury to exercise, such as di-
rectives to adopt anti-abuse rules, to provide special rules for applying the purposes
of a general rule to specified situations, or to implement new information reporting
requirements.
The attorneys of the Treasury Department’s Office of Tax Policy (OTP) and the
IRS Office of Chief Counsel have primary responsibility for legal analysis of tax reg-
ulatory actions; the Office of General Counsel relies on their analysis and expertise
in the review of all tax regulatory actions. Our general approach to statutory inter-
pretation is described in the response to the question below.
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00045 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
42
Treasury’s Office of Tax Policy and Office of General Counsel would be pleased
to provide your staff with a briefing or additional information on any particular in-
terpretation adopted in TCJA implementing regulations. If confirmed, I am com-
mitted to working with your staff to answer any questions that may arise con-
cerning Treasury’s interpretation of the Internal Revenue Code.
Question. What principles of statutory interpretation are you applying in devel-
oping regulations under that law?
Answer. The approach of the Treasury Office of General Counsel is to follow the
Supreme Court’s guidance governing agency interpretations of Federal statutes. The
best evidence of congressional intent is the text of the statute. We also consider stat-
utory context and structure, as well as how similar statutory language has been in-
terpreted by Treasury in the past. The provisions of the Internal Revenue Code are
often deeply interconnected, so we take particular care to analyze how Congress in-
tended a new provision to work with existing code provisions. When the text does
not resolve a question of interpretation, courts have indicated that a review of legis-
lative history may help elucidate the meaning of a statutory provision.
In some cases, even after applying all of the traditional tools of statutory construc-
tion, a statutory provision may remain ambiguous. In such cases, in the context of
TCJA, Treasury’s goal is generally to adopt the construction that best effectuates
congressional intent, as Treasury’s senior policymakers understand it.
Question. I oppose any attempts to make it easier for illegal and foreign money
to influence our political process. That’s why I have been fighting the Treasury De-
partment’s rule change that stopped requiring dark money groups to disclose the
identities of their major donors to the IRS.
Last year, shortly after IRS issued its dark money rule, Senator Tester and I in-
troduced a resolution to overturn the rule under the Congressional Review Act
(CRA). It should have been a straightforward process—the Treasury Department
even filed the paperwork with the Senate stating that this was a rule subject to the
CRA.
But when Treasury found out that Senator Tester and I were planning to over-
turn the rule, they sent us a letter asking for a ‘‘do-over.’’ They simultaneously
claimed that they were eligible for the legal benefits of the Congressional Review
Act, but also that we weren’t allowed to challenge the rule under that same CRA
provision.
It was clear in my mind that Treasury was waging a frivolous legal battle in an
attempt to obstruct congressional action. Treasury managed to tie up our CRA proc-
ess for 5 weeks. Some months later, the GAO eventually weighed in with its own,
independent legal opinion finding Treasury’s ‘‘do-over’’ argument meritless.
My concern is that the Treasury Department was clearly trying to impede
Congress’s right to vote on the dark money rule.
My question is this: is it ever appropriate for the Treasury Department to play
legal games to obstruct the Senate’s right to legislate?
Answer. No, it is not appropriate.
Although the IRS may have views on whether a revenue procedure or other pub-
lished guidance constitute a ‘‘rule’’ within the meaning of the Congressional Review
Act (CRA), those views are not binding on Congress. The IRS’s October 9, 2018 let-
ter to the Government Accountability Office (GAO) provides an explanation of its
CRA analysis with respect to Rev. Proc. 2018–38 and of its longstanding approach
to CRA analysis more broadly. In its November 30, 2018 Opinion, the GAO con-
cluded that, irrespective of whether Rev. Proc. 2018–38 is a ‘‘rule’’ within the mean-
ing of the CRA, the IRS’s submission of the guidance pursuant to its longstanding
approach allowed Congress to ‘‘fully exercise its review and oversight authorities
under CRA.’’ It is my understanding that the IRS Office of Chief Counsel has re-
cently enhanced its review of IRS guidance prior to submission under the CRA proc-
ess.
QUESTIONS SUBMITTED BY HON. MICHAEL F. BENNET
Question. As I have said to your predecessor, the Treasury serves as a powerful
stabilizing force for our country. Part of that stability is preserved by insulating
Treasury from politics, which is central to the role of the General Counsel.
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00046 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
43
Do you agree that Treasury’s work to combat illicit financial activity, impose sanc-
tions, and conduct national security reviews through the CFIUS process should be
free from political interference?
Answer. Yes, I also share your view that the Treasury Department should be a
source of stability for our economy and our Nation.
Question. Do you believe the same is also true for tax administration and enforce-
ment at the IRS?
Answer. Yes.
Question. In your previous role at Treasury, did anyone at the White House or
the administration request that you or someone in your office intervene in a per-
sonal tax matter that was within the purview of IRS’s tax administration or enforce-
ment responsibilities?
Answer. No, not that I recall.
Question. Were you made aware of any instance in which an individual at the
White House or the administration request that you or someone in your office inter-
vene in a personal matter related to the work of Treasury’s Office of Terrorism and
Financial Intelligence, including the Office of Foreign Assets Control (OFAC) or Fi-
nancial Crimes Enforcement Network (FinCEN)?
Answer. No, not that I recall.
Question. If appointed General Counsel, can you commit to doing everything with-
in your power to protect the IRS from political interference generally, whether from
the President, his family, or his associates?
Answer. I will work to protect all Treasury functions, including those of the IRS,
from improper political interference.
QUESTIONS SUBMITTED BY HON. ROBERT P. CASEY, JR.
Question. As you know, Rev. Proc 2018–38 was issued on July 16, 2018. When
did you conduct your legal review of Rev. Proc 2018–38?
Answer. The attorneys of the IRS Office of Chief Counsel and the Treasury De-
partment’s Office of Tax Policy have primary responsibility for legal analysis and
review of tax rules and guidance. The Office of General Counsel relies heavily on
their analysis and expertise in the review of tax matters. I believe I reviewed Rev.
Proc. 2018–38 in June or July 2018 for legal issues, as I have reviewed dozens of
tax rules and guidance projects. The Treasury Office of General Counsel is respon-
sible for questions of legal authority, not analysis of tax administration needs and
policies. The issuance of Rev. Proc. 2018–38 was based on the IRS’s determination
that the collection of personally identifiable donor information on Form 990 is ‘‘not
necessary for the efficient administration of the internal revenue laws,’’ Rev. Proc.
2018–38 (quoting 26 CFR § 1.6033–2(g)(6)), and the reasons for that determination
are outlined in the revenue procedure.
Question. Were you involved in the drafting of the response I received from the
IRS on July 23, 2019 regarding Rev. Proc. 2018–38?
Answer. I reviewed but did not draft the response letter.
Question. If so, what sections did you draft, review, or provide advice on?
Answer. I reviewed the entire response letter. I discussed your July 11, 2019 let-
ter with the IRS Office of Chief Counsel to emphasize the importance of providing
a clear, prompt response to all of your questions, based on the concerns conveyed
directly to me by a member of your staff on July 9th regarding the inadequacy of
a past response to your inquiry on Rev. Proc. 2018–38. If your concerns have not
been fully addressed, I am sure the IRS Office of Legislative Affairs can work with
your staff on your inquiry.
QUESTION SUBMITTED BY HON. PAT ROBERTS
Question. According to figures published by the Treasury in June, the Department
presently holds roughly $25 billion in matured unclaimed savings bonds on its
books. These bonds have matured, yet their owner or heir has not claimed the
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00047 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
44
funds. In many cases, the rightful individual has not claimed the bond or its pro-
ceeds because the paper document is missing or otherwise unavailable.
Treasury has stated that the Department is making all necessary efforts to ensure
that those who invested in U.S. savings bonds receive the return on their invest-
ment. For Treasury to fulfill its obligation to those with right to a U.S. savings
bond, the Department should publish all necessary information for claimants who
do not hold the physical bond. Treasury’s contention has been that it is cost prohibi-
tive to recover the information necessary so that individuals could claim a bond.
Many States, including Kansas, have escheatment statutes allowing their agen-
cies to undertake appropriate measures to reunite individuals with their unclaimed
property. Certain States have gone further, offering to engage in a pilot program
to recover and publish necessary information so that the Treasury does not incur
the cost.
Would you recommend Treasury engage in a pilot program? If not, could you
please explain the policy and legal arguments for not honoring State escheatment
laws?
Answer. I have recused myself from this issue because my past employer rep-
resents several States in pending litigation concerning unredeemed savings bonds.
As a result, regrettably, I am unable to respond to these questions. However, I will
ensure that you receive a response to your questions from the appropriate Treasury
officials.
PREPARED STATEMENT OF HON. CHUCK GRASSLEY,
A U.S. SENATOR FROM IOWA
Today the Finance Committee will hear from four nominees, three nominees to
the Treasury Department, and a nominee to the U.S. Tax Court.
Before I give my full statement, I want to recognize the Majority Leader, who is
with us this morning to introduce one of the nominees. Thank you, Leader McCon-
nell.
This morning we first will hear from Brent McIntosh, who is nominated to be
Treasury Under Secretary for International Affairs. This position has a broad port-
folio that includes working with many multinational organizations such as the
World Bank and the IMF.
Given this position is related to international affairs, let me take a moment to
stress again that Treasury and the administration should use all available tools
under U.S. law to encourage other countries to stop efforts to implement unilateral
digital services taxes, like the ones in France and under consideration in the UK.
Instead, our trading partners should focus on the multilateral efforts underway at
the Organisation for Economic Co-operation and Development.
I was pleased to see Treasury Secretary Mnuchin’s reported comments after the
G7 finance ministers’ meeting last week indicating a two-track process with respect
to these issues—continuing the section 301 investigation of the French digital serv-
ices tax while also negotiating with the OECD Inclusive Framework members on
a consensus solution to the tax challenges of the digital economy.
Through multiple letters and other communications, Senator Wyden and I to-
gether have expressed our bipartisan interest in Treasury continuing its active par-
ticipation in the OECD negotiations and using all tools available to prevent unilat-
eral measures.
I look forward to any comments our Treasury witnesses would like to provide on
this matter.
Our next nominee will be Brian Callanan, who is nominated to Mr. McIntosh’s
current position as Treasury General Counsel. Since the Tax Cuts and Jobs Act was
enacted at the end of 2017, the Treasury Department has done a remarkable job
of developing the regulations and other guidance to implement the bill. The Office
of Treasury General Counsel has been an indispensable part of that process, while
also fulfilling all its other legal responsibilities at Treasury and its bureaus.
Next we will hear from Brian McGuire, nominated to be Treasury Assistant Sec-
retary for Legislative Affairs. I’ve talked many times about how important it is that
members of this committee are able to get their questions answered and responses
to their letters. I’m heartened that Mr. McGuire has worked so many years for
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00048 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
45
Leader McConnell, so I expect he’s learned how important it is for the executive
branch to cooperate and work with those of us here in the legislature.
Finally, we will hear from Travis Greaves, nominated to a term of 15 years on
the U.S. Tax Court. The Tax Court is where taxpayers can turn to settle a disputed
liability with the IRS, and without having to pay the disputed tax before their case
is heard. If Mr. Greaves is confirmed, along with two other nominees who have al-
ready been reported from the committee in this Congress, 18 of the 19 positions on
the Tax Court will be filled.
Thank you all for your willingness to serve and for your testimony here today.
May 24, 2019
The Honorable Charles E. Grassley
Chairman
U.S. Senate
Committee on Finance
219 Dirksen Senate Office Building
Washington, DC 20510
The Honorable Ron Wyden
Ranking Member
United States Senate
Committee on Finance
219 Dirksen Senate Office Building
Washington, DC 20510
Re: Nomination of Travis Greaves to be a Judge on the United States Tax Court
Dear Chairman Grassley and Ranking Member Wyden:
We write in strong, bipartisan support of the appointment of Travis Greaves to
be a judge on the United States Tax Court. We are a group of tax practitioners from
across the country who are deeply familiar with the U.S. Tax Court and also with
Travis Greaves. We have worked with him in various capacities: private practice,
government, and professional organizations. No matter the role, he has dem-
onstrated strong leadership, fairness, and integrity.
The Tax Court is a forum to expeditiously resolve disputes between taxpayers and
the Internal Revenue Service while ensuring uniform interpretation of the Internal
Revenue Code. A judge on the Court must have deep substantive tax knowledge,
an understanding of tax procedure, a strong work ethic, and integrity. Travis
Greaves has all of these characteristics. He respects the history and role of the
Court and its relationship with the Internal Revenue Service and the public.
The Tax Court hears a wide variety of cases, and Mr. Greaves’ experience in pri-
vate practice, the Federal Government, State government, and in professional orga-
nizations makes him a strong addition to the Court. Mr. Greaves has represented
some of the largest taxpayers in complex tax disputes involving numerous sub-
stantive areas of the tax law. He worked at the Tax Court as an Attorney Advisor
to a judge and understands the intricacies of the Court from when a case arrives
to decision. In his current role he leads some of the Nation’s most elite tax attorneys
in the Appellate Section of the Department of Justice Tax Division. In this role he
manages some of the most complex cases and works with various interested parties
to achieve fair and just results.
Mr. Greaves is a thoughtful, fair-minded, and intelligent attorney who acts with
integrity and holds the tax system and the Tax Court in the highest regard. We
would point out that he has given significant amounts of his personal time to the
enhancement of the tax profession and professional development of future tax lead-
ers. From spending time teaching and mentoring law students as an adjunct pro-
fessor at Georgetown University Law Center, to advocating for young professionals
at the American Bar Association, to serving unrepresented taxpayers pro bono, Mr.
Greaves has shown a clear desire to further tax administration. We all know how
excited Mr. Greaves is to be considered for the Court and believe that he would
serve with distinction.
Based on our personal knowledge and experience, Mr. Greaves is a highly re-
spected tax professional who would be an exceptional addition to the Court. We re-
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00049 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
46
spectfully request that the Senate promptly consider and confirm the appointment
of Travis Greaves to the United States Tax Court.
Respectfully submitted,
By the following individuals in their individual capacities (current affiliations are
solely noted for purposes of identifying their relevant background).
Jeremy Abrams Giovanni Alberotanza Katie Amin
Reed Smith LLP Rosenberg Martin Green- Groom Law Group
berg, LLP
Washington, DC Baltimore, MD Washington, DC
Arielle M. Borsos Bob Bowne Andrew Brewster
Caplin and Drysdale BDO Deloitte
Washington, DC McLean, VA McLean, VA
Mark Coscia Drew Cummings Jacob Dean
Cognizant CCJ
New York, NY Washington, DC Wooster, OH
Jason Freeman Glen E. Frost Jeffrey M. Glassman
Freeman Law Frost and Associates, LLC Meadows Collier
Frisco, TX Annapolis, MD Dallas, TX
Jeffrey Helm Matthew Hicks Austin Holt
EY Caplin and Drysdale Cooley LLP
Ciudad de México Washington, DC Santa Monica, CA
Paul Hynes, Jr. Victor A. Jaramillo Nehemiah Jefferson
Zuckerman Spaeder LLP Caplin and Drysdale The Jefferson Firm, LLC
Washington, DC Washington, DC Tampa, FL
Steven P. Johnson Ryan J. Kelly Alexander Kugelman
Alston and Bird LLP Kugelman Law, P.C.
Washington, DC Washington, DC San Francisco, CA
Elizabeth McGee Bruce A. McGovern Michael S. McGovern
Law Office of Elizabeth South Texas College of The Gober Group
McGee Law
San Francisco, CA Houston, TX Austin, TX
Brian C. McManus James E. McNair Mark C. Milton
Latham and Watkins LLP Reed Smith LLP MCM Law LLC
Boston, MA McLean, VA St. Louis, MO
Jeffrey A. Neiman Eli S. Noff Stephen Pennartz
Marcus Neiman and Frost and Associates, LLC Groom Law Group
Rashbaum
Fort Lauderdale, FL Columbia, MD Washington, DC
John Pontius Bradley A. Ridlehoover Charles M. Ruchelman
Pontius Tax Law, LLC McGuireWoods Caplin and Drysdale
Rockville, MD Richmond, VA Washington, DC
Ross R. Sharkey Molly Sobhani Daniel G. Strickland
Caplin and Drysdale Klausner and Company,
P.C.
Washington, DC Arlington, VA Washington, DC
Shamik Trivedi T. Joshua Wu
Grant Thornton LLP Clark Hill PLC
Washington, DC San Antonio, TX
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00050 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
47
July 24, 2019
The Honorable Charles Grassley The Honorable Ron Wyden
Chairman Ranking Member
U.S. Senate U.S. Senate
Committee on Finance Committee on Finance
Washington, DC 20510 Washington, DC 20510
Re: Nomination of Brent J. McIntosh to be Under Secretary of the Treasury for
International Affairs
Dear Chairman Grassley and Ranking Member Wyden:
We write in strong support of the nomination of Brent J. McIntosh to be Under
Secretary for International Affairs at the Department of the Treasury. Each of us
served with Brent in government—at the White House, at the Department of the
Treasury, at the Department of Justice, or in other capacities. We believe Brent to
be a superb choice to lead International Affairs at Treasury.
Brent’s current service as Treasury’s General Counsel, his prior public service,
and his work in the private sector demonstrate that he is particularly well-suited
to serve as Under Secretary for International Affairs. Brent has extensive experi-
ence in many subject matters central to Treasury’s international work and possesses
deep insight into how those matters affect our nation’s position in the world. Brent
has spent much of his career—both at Treasury and during his prior service at the
White House and the Justice Department—grappling with some of the toughest for-
eign policy and national security challenges our nation confronts, and we believe
that his steady hand and strategic vision will serve the Department and the nation
well. In particular, we believe that Brent has the judgment, acumen, integrity, and
temperament necessary to serve our nation with distinction in the role of Under
Secretary.
Brent’s nomination comes at a time when our nation faces increasing challenges
across the globe, whether from strategic competitors such as Russia and China, or
from regionalactors—such as Iran and North Korea—that are interested in playing
a more aggressive role in the world. Indeed, at a time when U.S. leadership in the
international economic and financial domain is needed more than ever, we believe
that, if confirmed, Brent will bring energy, expertise, and vision to Treasury’s role
in shaping key international economic and financial relationships, norms, and initia-
tives. We also believe that, if confirmed, Brent will be able to use the skills and ex-
periences he has gained serving in key roles throughout our government to skillfully
pursue our national interest, while discharging the duties of the office to which he
has been nominated with honor and dedication. Given this, and mindful of the crit-
ical role the Senate plays in the nomination process, we urge the members of the
Committee on Finance, and the Senate, to consider swiftly—and approve—Brent’s
nomination to be Under Secretary for International Affairs for the Department of
the Treasury.
Sincerely,
Tim Adams, former Under Secretary of the Treasury for International Affairs,
U.S. Department of the Treasury
J. Michael Allen, former Special Assistant to the President and Senior Director
for Counter Proliferation Strategy, National Security Council, The White House
Stewart Baker, former Assistant Secretary for Policy, U.S. Department of
Homeland Security
John F. Bash, former Special Assistant to the President and Associate Counsel,
Office of the Counsel to the President, The White House
Zina Bash, former Special Assistant to the President for Regulatory Reform, Do-
mestic Policy Council, The White House
Joshua Bolten, former Chief of Staff to the President, The White House
Rachel L. Brand, former Assistant Attorney General, Office of Legal Policy, U.S.
Department of Justice
Megan Brown, former Counsel to the Attorney General, U.S. Department of
Justice
Reginald J. Brown, former Special Assistant to the President and Associate
Counsel, Office of the Counsel to the President, The White House
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00051 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
48
Dan Bryant, former Assistant Attorney General, Office of Legal Policy, U.S. De-
partment of Justice
William A. Burck, former Deputy Assistant to the President and Deputy Coun-
sel, Office of the Counsel to the President, The White House
Jonathan W. Burks, former Chief of Staff, Office of the Speaker, U.S. House of
Representatives
Elbridge Colby, former Deputy Assistant Secretary of Defense for Strategy and
Force Development, U.S. Department of Defense
Shannen W. Coffin, former Counsel to the Vice President, The White House
Scott A. Coffina, former Associate Counsel to the President, Office of the Coun-
sel to the President, The White House
Bryan N. Corbett, former Special Assistant to the President, National Economic
Council, The White House
Grant M. Dixton, former Special Assistant to the President and Associate Coun-
sel, Office of the Counsel to the President, The White House
Michael Drummond, former Special Assistant to the President, Office of the
Staff Secretary, The White House
Paul R. Eckert, former Special Assistant to the President and Associate Coun-
sel, Office of the Counsel to the President, The White House
John P. Elwood, former Deputy Assistant Attorney General, Office of Legal
Counsel, U.S. Department of Justice
Mark Epley, former General Counsel, Office of the Speaker, U.S. House of Rep-
resentatives
Fred F. Fielding, former Counsel to the President, The White House
Leslie Fahrenkopf Foley, former Special Assistant to the President and Asso-
ciate Counsel, Office of the Counsel to the President, The White House
Tony Fratto, former Assistant Secretary of the Treasury for Public Affairs, U.S.
Department of the Treasury
Gregory G. Garre, former Solicitor General, U.S. Department of Justice
Brett Gerry, former Chief of Staff, Office of the Attorney General, U.S. Depart-
ment of Justice
Blake L. Gottesman, former Deputy Chief of Staff to the President, The White
House
Joseph Hagin, former Deputy Chief of Staff to the President, The White House
Amy Dunathan Hammer, former Associate Counsel to the President, Office of
the Counsel to the President, The White House
Jeffrey M. Harris, former Associate Administrator, Office of Information and
Regulatory Affairs, The White House
Sarah Harris, former Deputy Assistant Attorney General, Office of Legal Coun-
sel, U.S. Department of Justice
Kevin A. Hassett, former Chairman, Council of Economic Advisers, The White
House
Francis Q. Hoang, former Associate Counsel to the President, Office of the
Counsel to the President, The White House
Robert F. Hoyt, former General Counsel, U.S. Department of the Treasury
Thomas G. Hungar, former General Counsel, U.S. House of Representatives
Jamil N. Jaffer, former Associate Counsel to the President, Office of the Counsel
to the President, The White House
Myriah Jordan, former Special Assistant to the President for Policy, Office of
the Chief of Staff, The White House
Daniel P. Kearney, Jr., former Special Assistant to the Legal Adviser to the Sec-
retary of State, U.S. Department of State
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00052 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
49
Peter D. Keisler, former Assistant Attorney General, Civil Division, U.S. De-
partment of Justice
Marc L. Kesselman, former General Counsel, U.S. Department of Agriculture
Dirk Kempthorne, former Secretary of the Interior
Richard Klingler, former Senior Associate Counsel to the President and Legal
Adviser, National Security Council, The White House
V. Phillip Lago, former Executive Secretary, National Security Council, The
White House
Michael E. Leiter, former Director, National Counterterrorism Center
Al Lambert, former Associate Counsel to the President, Office of the Counsel
to the President, The White House
Paul Lettow, former Senior Director for Strategic Planning, National Security
Council, The White House
Clay Lowery, former Assistant Secretary of Treasury for International Affairs,
U.S. Department of the Treasury
Jeanie Mamo, former Deputy Assistant to the President and Director of Media
Affairs, Office of Communications, The White House
Roman Martinez, former Director for Iraq, National Security Council, The
White House
Ashley Marquis, former Deputy Director, National Economic Council, The White
House
Anita B. McBride, former Assistant to the President and Chief of Staff to the
First Lady, The White House
Donald F. McGahn II, former Counsel to the President, The White House
Steve McMillin, former Deputy Director, Office of Management and Budget, The
White House
Edward E. McNally, former United States Attorney for the Southern District of
Illinois, U.S. Department of Justice
Dan Meyer, former Assistant to the President for Legislative Affairs, The White
House
Harriet Miers, former Counsel to the President, The White House
William E. Moschella, former Assistant Attorney General, Office of Legislative
Affairs, U.S. Department of Justice
Michael B. Mukasey, former Attorney General of the United States
Stephen A. Myrow, former Chief of Staff to the Deputy Secretary of the Treas-
ury, U.S. Department of the Treasury
Graham O’Donoghue, former Associate Counsel to the President, Office of the
Counsel to the President, The White House
John C. O’Quinn, former Deputy Assistant Attorney General, Civil Division,
U.S. Department of Justice
Matthew G. Olsen, former Director, National Counterterrorism Center
Elizabeth Papez, former Deputy Assistant Attorney General, Office of Legal
Counsel, U.S. Department of Justice
Neil Patel, former Assistant to the Vice President for Economic and Domestic
Policy, The White House
Jake Phillips, former Senior Counsel to the Deputy Attorney General, U.S. De-
partment of Justice
Bobby J. Pittman Jr., former Deputy Assistant Secretary for International Fi-
nance and Debt, Office of International Affairs, U.S. Department of the Treas-
ury
Michael S. Piwowar, former Commissioner and Acting Chairman, U.S. Securi-
ties and Exchange Commission
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00053 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
50
Benjamin A. Powell, former General Counsel, Office of the Director of National
Intelligence
John I. Pray, Jr., former Executive Secretary, National Security Council, The
White House
Daniel M. Price, former Assistant to the President and Deputy National Secu-
rity Advisor for International Economic Affairs, The White House
Kristi Remington, former Deputy Assistant Attorney General, Office of Legal
Policy, U.S. Department of Justice
Karl Rove, former Senior Advisor and Deputy Chief of Staff to the President,
The White House
Kyle Sampson, former Chief of Staff, Office of the Attorney General, U.S. De-
partment of Justice
Schuyler J. Schouten, former Special Assistant to the President, Senior Asso-
ciate Counsel to the President, and Deputy Legal Advisor, National Security
Council, The White House
Rebecca Seidel, former Deputy Assistant Attorney General, Office of Legislative
Affairs, U.S. Department of Justice
Kristen Silverberg, former United States Ambassador to the European Union,
U.S. Department of State
Luke Sobota, former Attorney-Adviser, Office of Legal Counsel, U.S. Depart-
ment of Justice
Charles D. Stimson, former Deputy Assistant Secretary of Defense for Detainee
Affairs, U.S. Department of Defense
Jordan Stoick, former Senior Advisor, Office of Legislative Affairs, U.S. Depart-
ment of the Treasury
Chad C. Sweet, former Chief of Staff, Office of the Secretary of Homeland Secu-
rity, U.S. Department of Homeland Security
Jeffrey A. Taylor, former United States Attorney for the District of Columbia,
U.S. Department of Justice
Ronald J. Tenpas, former Assistant Attorney General, Environment and Nat-
ural Resources Division, U.S. Department of Justice
Marc A. Thiessen, former Assistant to the President for Speechwriting, The
White House
Tevi Troy, Ph.D., former Deputy Secretary, U.S. Department of Health and
Human Services
Ted Ullyot, former Chief of Staff to the Attorney General, Office of the Attorney
General, U.S. Department of Justice
Kenneth L. Wainstein, former Assistant to the President for Homeland Security
and Counterterrorism, The White House
Matthew C. Waxman, former Deputy Assistant Secretary of Defense for De-
tainee Affairs, U.S. Department of Defense
Jared Weinstein, former Special Assistant to the President and Personal Aide,
The White House
Clete Willems, former Deputy Assistant to the President for International Eco-
nomics and Deputy Director, National Economic Council, The White House
Alden Wood, former Deputy Chief of Staff, Office of the Secretary of the Treas-
ury, U.S. Department of the Treasury
Julie Myers Wood, former Assistant Secretary for Immigration and Customs
Enforcement, U.S. Department of Homeland Security
Raul F. Yanes, former Staff Secretary to the President, The White House
Juan C. Zarate, former Deputy National Security Advisor and Deputy Assistant
to the President for Counterterrorism, National Security Council, The White
House
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00054 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
51
PREPARED STATEMENT OF TRAVIS GREAVES, NOMINATED TO BE
A JUDGE OF THE UNITED STATES TAX COURT
Thank you, Mr. Chairman, Ranking Member Wyden, and distinguished members
of the committee.
I am honored and grateful to have been nominated by President Trump to be a
judge on the U.S. Tax Court, the place where I began my career as a tax attorney.
I learned early on the important role the Tax Court plays in our society, serving
as the primary judicial forum for taxpayers challenging IRS determinations before
paying the disputed tax. Most taxpayers appearing in the Tax Court are pro se and
have little if any legal background. During my time at the court, I saw firsthand
how daunting appearing in court can be for pro se litigants. If I am confirmed, I
will make every effort to balance the need to help these taxpayers understand the
Court’s rules and procedures with my duty to remain independent and impartial.
Over my career I have worked on almost every side of a tax controversy matter,
and I have had the good fortune to learn from many great practitioners. As an attor-
ney adviser at the Tax Court, judges, including some here today, taught me the im-
portance of keeping an open mind in each case and of adjudicating cases in a fair
and timely manner. If confirmed, these are lessons that I will take with me to the
bench. In private practice, I worked at firms ranging in size from 1,500 attorneys
to 2 attorneys, and I represented all types of clients. No matter the firm or client,
I learned something every day from my colleagues. I’d like to thank the attorneys
at Reed Smith, Caplin and Drysdale, and my former law partner Josh Wu for con-
stantly challenging me to be a better attorney.
I now serve in government as Deputy Assistant Attorney General in the Depart-
ment of Justice’s Tax Division. In this role, I work with dedicated career lawyers
and professionals in our Appellate Section and Office of Review, as well as with divi-
sion and departmental leadership. It has been a true honor and privilege to work
with such an amazing group of public servants.
On a personal note, the Lord has blessed me with amazing family and friends,
to whom I owe a great deal of gratitude. First, I’d like to thank my wife Holly and
our children; you have taught me patience, humility and compassion. My mother,
Jan Fisher Greaves, is the best judge I have ever known. She was the first female
judge in Ector County, TX and the only judge when it came to resolving disputes
between me and my siblings. To my father Randy, my sisters Amber and Shelby,
brother Jackson, brother-in-law Clayton, and all my extended family, thank you for
all your support over the years.
I look forward to answering the committee’s questions.
SENATE FINANCE COMMITTEE
STATEMENT OF INFORMATION REQUESTED
OF NOMINEE
A. BIOGRAPHICAL INFORMATION
1. Name (include any former names used): Travis Austin Greaves, Travis Austin
Marshall.
2. Position to which nominated: Judge, United States Tax Court.
3. Date of nomination: August 28, 2018.
4. Address (list current residence, office, and mailing addresses):
5. Date and place of birth: May 13, 1983, Odessa, Texas.
6. Marital status (include maiden name of wife or husband’s name):
7. Name and ages of children:
8. Education (list all secondary and higher education institutions, dates attended,
degree received, and date degree granted):
1997–2001, Maryville High School; high school diploma, May 2001.
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00055 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
52
2001–2005, University of Tennessee; B.A. in communication studies, May 2005.
2005–2008, South Texas College of Law; J.D., May 2008.
2008–2009, Georgetown University Law Center; LL.M. in taxation, May 2009.
9. Employment record (list all jobs held since college, including the title or descrip-
tion of job, name of employer, location of work, and dates of employment for
each job):
Fourteenth Court of Appeals for the State of Texas, Houston, Texas; judicial in-
tern (2007).
Ebanks, Smith, and Carlson, Houston, Texas; summer associate (Summer
2007).
Fletcher and Springer, Dallas, Texas; summer associate (Summer 2007).
Tax Foundation, Washington, DC; law clerk (2008–2009).
United States Court of Appeals for the Third Circuit, Wilmington, Delaware; ju-
dicial intern (Summer 2009).
United States Tax Court, Washington, DC; attorney advisor (2009–2011).
Georgetown University Law Center, Washington, DC; adjunct professor (2010–
2015).
Reed Smith, Falls Church, Virginia; attorney (2011–2013).
Office of the Louisiana Governor, Baton Rouge, Louisiana; tax policy advisor
(2013).
Caplin and Drysdale, Washington, DC; attorney (2013–2016).
Greaves Wu, Washington, DC; attorney (2017).
Department of Justice, Washington, DC; Deputy Assistant Attorney General
(2017–present).
10. Government experience (list any current and former advisory, consultative, hon-
orary, or other part-time service or positions with Federal, State, or local gov-
ernments held since college, including dates, other than those listed above):
Office of Congressman John Duncan, Washington, DC; intern (2002).
Secretary of the United States Senate, Washington, DC; intern (2003).
11. Business relationships (list all current and former positions held as an officer,
director, trustee, partner (e.g., limited partner, non-voting, etc.), proprietor,
agent, representative, or consultant of any corporation, company, firm, partner-
ship, other business enterprise, or educational or other institution):
Greaves Wu LLP, Washington, DC; partner (2017).
GH Partnership, Washington, DC; limited partner (2016–2018).
Rodeo Kings, LLC, Washington, DC; sole proprietor (2015–2017).
Mojo Music Management, Knoxville, TN; sole proprietor (2004–2005).
12. Memberships (list all current and former memberships, as well as any current
and former offices held in professional, fraternal, scholarly, civic, business, char-
itable, and other organizations dating back to college, including dates for these
memberships and offices):
American Bar Association Tax Section, vice chair, membership outreach and di-
versity (2014–2017); Young Lawyers Division liaison (2012–2016); member
(2010–2018).
District of Columbia Bar, member (2010–present).
Federal Bar Association Tax Section, steering committee (2015–2017); vice
chair, Annual Tax Conference (2017); member (2015–present).
Federalist Society, member (2014–present).
J. Edgar Murdock Inns of Court, member (2011–present).
National Association of Enrolled Agents, member (2016–2017).
Phi Gamma Delta, liaison to national office (2003–2004); member (2001–
present).
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00056 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
53
Republican National Lawyers Association, member (2017}.
South Texas College of Law National Security Law Society, president (2007–
2006).
University of Tennessee. Alumni Association, Washington, DC chapter, treas-
urer (2012–2013); member (2008–present).
State Bar of Texas, member (2008–present).
University of Tennessee Student Government Association, member (2004–2005).
University of Tennessee College of Communications Honor Society, treasurer
(2004–2005); member (2004–2005).
Virginia State Bar, member (2012–present).
Young Life, leader (2002–2004).
13. Political affiliations and activities:
a. List all public offices for which you have been a candidate dating back to the
age of 18.
None.
b. List all memberships and offices held in and services rendered to all political
parties or election committees, currently and during the last 10 years prior
to the date of your nomination.
Volunteered to assist with phone bank and door-to-door campaigning for Jill
Homan for RNC Committeewomen (2012).
Volunteered to assist with campaign phone bank for Romney for President
(2012).
c. Itemize all political contributions to any individual, campaign organization,
political party, political action committee, or similar entity of $50 or more for
the past 10 years prior the date of your nomination.
DC Republican Committee, $175, March 9, 2016.
Romney for President, $500, October 11, 2011.
14. Honors and awards (list all scholarships, fellowships, honorary degrees, hon-
orary society memberships, military medals, and any other special recognitions
for outstanding service or achievement received since the age of 18):
University of Tennessee: Phi Gamma Delta Lincoln Fund Scholarship (approx.
2004); Omicron Delta Kappa National Leadership Society (approx. 2004); Phi
Sigma Theta National Honor Society (approx. 2004).
South Texas College of Law: Graduated cum laude (2008); dean’s list (2007–
2008); Phi Delta Phi Honor Society (2006–2008); Walker Memorial Mock Trial
Competition Finalist (2006).
Georgetown University Law Center: Graduated with distinction (2009); dean’s
list (2009).
15. Published writings (list the titles, publishers, dates, and hyperlinks (as applica-
ble) of all books, articles, reports, blog posts, or other published material you
have written):
‘‘IRS Establishes Small Business/Self-Employed Fast Track Settlement Pro-
gram,’’ Greaves and Wu LLP Blog, March 20, 2017, http://www.jwlawdc.com/
fast-track-settlement-program/.
‘‘GOP Releases Proposal to Repeal Portions of Affordable Care Act,’’ Greaves
and Wu LLP Blog, March 6, 2017, http://www.jwlawdc.com/gop-proposal-re-
peal-affordable-care-act/.
‘‘ ‘Border Adjustment Tax’ Explained,’’ Greaves and Wu LLP Blog, February 14,
2011, http://www.jwlawdc.com/border-adjustment-tax/.
‘‘OMB Memo Clarifies Trump Administration’s Executive Order on Reducing
Regulations,’’ Greaves and WU LLP Blog, February 9, 2017, http://
www.jwlawdc.com/ombtrumpexecutiveorder/.
‘‘As the IRS Prepares to Fight Identity Theft in Filing Season Some Refunds
May Be Delayed,’’ Greaves Wu LLP Blog, February 3, 2017, http://
www.jwlawdc.com/irsidentitytheft/.
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00057 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
54
‘‘Swiss Bank Allegedly Violated DOJ Non-Prosecution Agreement; Potential
Stiff Penalties,’’ Greaves and Wu LLP Blog, February 1, 2017, http://www.
jwlawdc.com/swiss-bank-allegedly-violated-doj-non-prosecution-agreement/.
‘‘IRS Releases Partnership Audit Regs,’’ Greaves and Wu LLP Blog, January 19,
2017, http://www.jwlawdc.com/proposedpartnershipregs/.
‘‘Tax Claims,’’ Court of Federal Claims: Jurisdiction, Practice, and Procedure,
Bloomberg BNA, December 2016.
‘‘The IRS Is Coming: What Your Partnership Should Do Now to Prepare,’’ Na-
tional Society of Accountants, Main Street Practitioner magazine, November 15,
2016, http://mainstreetpractitioner.org/feature/the-irs-is-coming-how-to-prepare
-for-the-new-irs-partnership-audit-rules/.
‘‘Tax Section and YLD Join Forces on Day After Tax Day Program,’’ American
Bar Association Tax Quarterly, July 16, 2015, https://www.americanbar.org/
content/dama/aba/publishing/aba_tax_times/15sum/news-greaves-spotlight-
on-young-lawyers-day-after-tax-day-nq-summer-2015.authcheckdam.pdf.
‘‘Quietly Finding a Home in the Voluntary Disclosure World,’’ with T. Joshua
Wu, Tax Notes, Volume 148, Number 2, July 13, 2015.
‘‘Jurisdictional Uncertainty in Trust Fund Recovery Penalty Cases,’’ with
Charles M. Ruchelman, Tax Notes, p. 963, December 16, 2013.
‘‘The Rescission Decision,’’ Tax Talk, Section of Taxation, Maryland State Bar
Association, spring 2013.
‘‘Is the Limited Scope Marketed Opinion Preparing for a Comeback?’’, Tax Talk,
Section of Taxation, Maryland State Bar Association, fall 2012.
‘‘Prostitutes, Pet Food, Body Oil, and Other Bizarre Claimed Tax Deductions,’’
Tax Foundation Blogpost, September 15, 2009, https://taxfoundation.org/pros-
titutes-pet-food-body-oil-other-bizarre-claimed-tax-deductions/.
‘‘Sotomayor Record Indicates Penchant for Protectionist State Tax Policies,’’
State Tax Notes, July 20, 2009, https://taxfoundation.org/press-release/
sotomayor-record-indicates-penchant-protectionist-state-tax-policies/.
‘‘Justice Souter’s Tax Opinions Show Steady Erosion of Respect for Commerce
Clause,’’ Tax Notes, June 6, 2009, https://taxfoundation.org/justice-souters-tax-
opinions-show-steady-erosion-respect-commerce-clause/.
‘‘From the House That Ruth Built to the House the IRS Built,’’ Tax Foundation
Fiscal Facts, No. 167, April 6, 2009, https://taxfoundation.org/house-ruth-built-
house-irs-built/.
‘‘States Use Gentle Hand in Taxing Timberland,’’ Tax Foundation Fiscal Facts,
No. 14, March 25, 2009, https://taxfoundation.org/states-use-gentle-hand-tax-
ing-timberland/.
‘‘Charging Taxpayers for Tax Collection Is a Tax: Weisblat v. City of San Diego,’’
Tax Foundation Fiscal Facts, No. 160, February 6, 2009, https://tax
foundation.org/charging-taxpayers-tax-collection-tax-Weisblat-v-city-san-diego/.
‘‘Permitting Class Refund Actions Is Key to Effective Challenges of Illegal
Taxes: Ardon v. City of Los Angeles,’’ Tax Foundation Fiscal Facts, No. 156, No-
vember 24, 2008, https://taxfoundation.org/permitting-class-refund-actions-key-
effective-challeges-illegal-taxes-ardon-v-city-los-angeles/.
16. Speeches (list all formal speeches and presentations (e.g., PowerPoint) you have
delivered during the past 5 years which are on topics relevant to the position
for which you have been nominated, including dates. Provide the committee
with one digital copy of each formal speech and presentation).
I have not given any formal speeches; however, I have often participated in bar
association panels or continuing education seminars. I do not use prepared re-
marks, but the discussions are often accompanied by outlines or slide presen-
tations. Attached are digital copies of the slides or outlines, if any, that accom-
panied the discussions identified below, regardless of authorship.
Current Developments, American Bar Association Tax Section (May 11, 2018).
Fundamentals of Tax Litigation: Choice of forum, American Bar Association Tax
Section (April 13, 2018).
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00058 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
55
Current Developments, American Bar Association Tax Section (September 15,
2017).
New Partnership Audit Rules, 83rd Annual API Federal Tax Forum (April 24,
2017); Petroleum Accountants Society of Houston (February 16, 2017); Virginia
Society of CPAs (January 26, 2017); CPA Academy (multiple dates 2016–2011).
Ethics for Tax Lawyers; American Bar Association Tax Section (April 7, 2017).
Taxing the Sharing and Freelance Economies, CPA Academy (March 30, 2017).
Worker Classification Litigation in the U.S. Tax Court, Maryland State Bar As-
sociation Tax Controversy Study Group (March 16, 2017).
Tax Penalties, Federal Bar Association (March 3, 2017).
Meeting in the Middle: Offers in Compromise, American Society of Tax Problem
Solvers (February 23, 2017); Georgia, Association of Accounting and Tax Profes-
sionals (November 11, 2016).
Death and Taxes: Estate Planning Fundamentals for Accountants, CPA Acad-
emy (multiples dates 2016–2017).
Challenging the Tax Man, Part I, CPA Academy (multiple dates 2016–2017).
Challenging the Tax Man, Part II, CPA Academy (multiple dates 2016–2017).
Nuts and Bolts of a Non-Profit Audit, Virginia Society of CPAs (January 31,
2017).
From Bad to Worse: When Audit Goes Criminal, National Association of En-
rolled Agents (January 27, 2017); Independent Association of Accountants of
New York (September 14, 2016); Pennsylvania Society of Tax and Accounting
Professionals (July 29, 2016); CPA Academy (July 6, 2016); San Antonio CPA
Society (June 8, 2016); Austin CPA Society (June 7, 2016); CPA Academy (mul-
tiple dates 2016–2017).
Nowhere to Hide: Offshore Tax Filing Requirements, CPA Academy (January
24, 2017).
Insure Yourself: How the New Captive Insurance Rules Impact Your Clients,
CPA Academy (January 13, 2017).
U.S. Tax Court 101, Clear Law Institute (December 15, 2016); American Bar
Association Tax Section (April 16, 2015).
Challenging IRS Property Valuations, North Carolina Association of CPAs (De-
cember 8, 2016).
Distressed Taxpayers; From Voluntary Disclosure to Bankruptcy, North Caro-
lina Association of CPAs (December 8, 2016).
Wading Through Murky Waters: How to Successfully Represent Your Client in
IRS Collection Matters, Mississippi Society of CPAs (December 1, 2016); Amer-
ican Society of Tax Problem Solvers (November 17, 2016).
Business Tax Planning Fundamentals for CPAs, Clear Law Institute (November
30, 2016).
Sensitive Business Audits, Online Compliance Panel (November 22, 2016); Com-
pliance Online (October 22, 2016).
Tax Penalties and Tax Procedures, North Carolina Association of CPAs (Novem-
ber 16, 2016); Georgia Association of Accounting and Tax Professionals (Novem-
ber 11, 2016); California Society of CPAs (November 8, 2016).
Challenges at the IRS, North Carolina Association of CPAs (November 16,
2016).
Missed a Tax Election, Now What?, North Carolina Association of CPAs (No-
vember 14, 2016).
Nuts and Bolts of an IRS Audit, Georgia Association of Accounting and Tax Pro-
fessionals (November 11, 2016); Massachusetts Society of Enrolled Agents (Sep-
tember 22, 2016).
Offshore Enforcement, California Society of CPAs (November 8, 2016).
IRS Sensitive Audits and Criminal Enforcement, California Society of CPAs
(November 8, 2016).
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00059 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
56
International Tax Transparency, California Society of CPAs (November 8, 2016);
San Francisco Bank Attorneys Association (November 7, 2016).
Ethical Issues With Respect to Tax Opinions, Clear Law Institute (October 13,
2016); CPA Academy (multiple dates 2016–2017).
Employment Taxes and Criminal Prosecutions, American Bar Association Tax
Section (September 30, 2016).
International Tax Issues Affecting Athletes and Entertainers, American Bar As-
sociation Tax Section (September 30, 2016).
Understanding Stages and Strategies in a Criminal Tax Case, American Acad-
emy of Attorney-CPAs (August 3, 2016); Bloomberg BNA Webinar (July 27,
2016); AICPA Webinar (July 19, 2016).
Federal Tax Updates: How Tax Changes in DC Affect Your Clients, San Antonio
CPA Society (August 12, 2016): Austin CPA Society (August 11, 2016); Dallas
CPA Society (August 10, 2016); CPA Academy (multiple dates 2016–2017).
Business Tax Update and Recent Developments, Grand Prairie Chamber of
Commerce (August 8, 2016).
Current Developments in International Tax, American Bar Association Tax Sec-
tion (February 17, 2016). No slides were used for this presentation.
When Disaster Strikes: Tax Implications and Relief, Lorman Live Webinar
(July 15, 2015).
Up in Smoke: The Ethical and Tax Implications of the Legalization of Mari-
juana, American Bar Association Young Lawyers Division (May 15, 2015).
Hot Topics in International Tax, American Bar Association Tax Section (May
8, 2015).
Reducing the Client Who Failed to Plan or File the Required Forms, 27th An-
nual Estate Planning and Real Property Spring Symposia (May 1, 2015).
The Tough Compliance Issues Associated With Taxing Services, 2015 ABA/IPT
Advanced Tax Seminar (March 17, 2015).
Current Developments in International Tax Enforcement, Federal Bar Associa-
tion Tax Section (February 24, 2014). No slides were used for this presentation.
17. Qualifications (state what, in your opinion, qualifies you to serve in the position
to which you have been nominated):
My deep experience in tax controversy, including working with and observing
the U.S. Tax Court in both government and private practice, make me qualified
to serve on the bench. In my roles as Deputy Assistant Attorney General at the
Department of Justice, Attorney Advisor at the U.S. Tax Court, and private
practitioner, I have been involved in over 50 cases before the U.S. Tax Court,
Federal district courts, and courts of appeal. As Deputy Assistant Attorney Gen-
eral, I supervise the largest single section in the Tax Division and oversee all
Federal tax appeals, including those from the U.S. Tax Court. This position has
taught me how to manage both numerous cases of varying complexity as well
as competing views of interested parties, a skill that I believe is necessary for
any judge. In my role as Attorney Advisor at the U.S. Tax Court, I was involved
in all daily office matters, observed trials, and drafted opinions. I learned first-
hand the intricacies of the U.S. Tax Court from pre-trial discovery to briefing,
as well as the important role that the Court plays in providing taxpayers a pre-
payment forum for challenging tax disputes.
I also spent many years in private practice, where I advised clients involved in
civil and criminal tax controversies. I gained valuable experience on IRS admin-
istrative matters and represented clients in litigation in different Federal
courts. My clients consisted of individuals and businesses from across the coun-
try and from all types of backgrounds. No matter the client or issue, I learned
how important it is for government agencies and courts to provide taxpayers
with fair and impartial decisions expeditiously. If confirmed, these are lessons
that I will take with me to the bench.
I also lecture on significant and often-litigated tax issues. I spent several years
as an adjunct professor at Georgetown University Law Center, where my
courses focused on tax penalties and tax opinions. In addition, I speak to tax
professional organizations across the country on substantive and procedural tax
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00060 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
57
issues. I have also been active in the tax bar, holding leadership positions with
both the American Bar Association Tax Section and Federal Bar Association
Tax Section. Through these activities and engagements, I have gained a greater
understanding for the concerns and challenges faced by taxpayers and their re-
turn preparers as they seek to comply with tax laws.
In sum, these experiences have taught me the skills and instilled in me the
temperament necessary to serve as a U.S. Tax Court judge, if confirmed.
B. FUTURE EMPLOYMENT RELATIONSHIPS
1. Will you sever all connections (including participation in future benefit arrange-
ments) with your present employers, business firms, associations, or organiza-
tions, if you are confirmed by the Senate? If not, provide details.
Yes; however, I anticipate holding passive investments and maintaining an ac-
tive membership in bar and legal associations, and I will ensure that these rela-
tionships are permissible under the rules of the U.S. Court, the Code of Conduct
for United States Judges, and 28 U.S.C. sec. 455.
2. Do you have any plans, commitments, or agreements to pursue outside employ-
ment, with or without compensation, during your service with the government?
If so, provide details.
No.
3. Has any person or entity made a commitment or agreement to employ your
services in any capacity after you leave government service? If so, provide de-
tails.
No.
4. If you are confirmed by the Senate, do you expect to serve out your full term
or until the next presidential election, whichever is applicable? If not, explain.
Yes.
C. POTENTIAL CONFLICTS OF INTEREST
1. Indicate any current and former investments, obligations, liabilities, or other
personal relationships, including spousal or family employment, which could in-
volve potential conflicts of interest in the position to which you have been nomi-
nated.
None; however; I have represented clients in tax matters that could potentially
be brought to the U.S. Tax Court. If this were to occur, I would take whatever
steps were necessary or appropriate under the rules of the U.S. Tax Court, the
Code of Conduct for United States Judges, or 28 U.S.C. sec. 455, to resolve the
conflict, including recusal.
2. Describe any business relationship, dealing, or financial transaction which you
have had during the last 10 years (prior to the date of your nomination), wheth-
er for yourself, on behalf of a client, or acting as an agent, that could in any
way constitute or result in a possible conflict of interest in the position to which
you have been nominated.
None. In addition, please see the response to Question C.1.
3. Describe any activity during the past 10 years (prior to the date of your nomina-
tion) in which you have engaged for the purpose of directly or indirectly influ-
encing the passage, defeat, or modification of any legislation or affecting the ad-
ministration and execution of law or public policy. Activities performed as an
employee of the Federal Government need not be listed.
As the Tax and Economic Policy Advisor to Louisiana Governor Bobby Jindal,
I advocated for bills in the Louisiana State legislature that the Governor sup-
ported.
4. Explain how you will resolve any potential conflict of interest, including any
that are disclosed by your responses to the above items. (Provide the committee
with two copies of any trust or other agreements.)
I will take whatever steps are necessary or appropriate under the rules of the
U.S. Tax Court, the Code of Conduct for United States Judges, or 28 U.S.C. sec.
455, to resolve any potential conflict of interest, including recusal.
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00061 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
58
5. Two copies of written opinions should be provided directly to the committee by
the designated agency ethics officer of the agency to which you have been nomi-
nated and by the Office of Government Ethics concerning potential conflicts of
interest or any legal impediments to your serving in this position.
See Ethics Disclosure (Financial Disclosure Report).
D. LEGAL AND OTHER MATTERS
1. Have you ever been the subject of a complaint or been investigated, disciplined,
or otherwise cited for a breach of ethics for unprofessional conduct before any
court, administrative agency (e.g., an Inspector General’s office), professional as-
sociation, disciplinary committee, or other ethics enforcement entity at any
time? Have you ever been interviewed regarding your own conduct as part of
any such inquiry or investigation? If so, provide details, regardless of the out-
come.
No.
2. Have you ever been investigated, arrested, charged, or held by any Federal,
State, or other law enforcement authority for a violation of any Federal, State,
county, or municipal law, regulation, or ordinance, other than a minor traffic
offense? Have you ever been interviewed regarding your own conduct as part
of any such inquiry or investigation? If so, provide details.
No.
3. Have you ever been involved as a party in interest in any administrative agency
proceeding or civil litigation? If so, provide details.
No.
4. Have you ever been convicted (including pleas of guilty or nolo contendere) of
any criminal violation other than a minor traffic offense? If so, provide details.
No.
5. Please advise the committee of any additional information, favorable or unfavor-
able, which you feel should be considered in connection with your nomination.
None.
E. TESTIFYING BEFORE CONGRESS
1. If are confirmed by the Senate, are you willing to appear and testify before any
duly constituted committee of the Congress on such occasions as you may be
reasonably requested to do so?
Yes.
2. If you are confirmed by the Senate, are you willing to provide such information
as is requested by such committees?
Yes.
QUESTIONS SUBMITTED FOR THE RECORD TO TRAVIS GREAVES
QUESTIONS SUBMITTED BY HON. MARIA CANTWELL
PRO SE PLAINTIFFS
Question. If confirmed as a judge to the United States Tax Court, you will be re-
sponsible for resolving difficult tax controversies brought before you—in large and
small cases. Judges for the U.S. Tax Court travel around the country and hear cases
in 75 cities.
Oftentimes, volunteer tax practitioners provide assistance to unrepresented tax-
payers as they navigate the process of petitioning the IRS. These cases are often
brought by small businesses, innocent spouses, or low-income taxpayers.
As a judge for the U.S. Tax Court, what role would play to ensure that cases for
pro se plaintiffs are being adjudicated in a fair and timely manner?
Answer. I believe that all parties, taxpayers and the government, should be treat-
ed with courtesy and respect, and that judges should act promptly in addressing
issues brought before the Court. From my experience working at the U.S. Tax Court
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00062 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
59
and from my time representing clients pro bono in private practice, I know that
many litigants and witnesses lack any experience litigating cases, much less tax liti-
gation experience. If confirmed, I would ensure that such litigants are made aware
the various resources at the website of the Tax Court and of pro bono services both
pretrial and at calendar call, and I would also take the time to explain to them the
general rules and procedures of the court, many of which are designed with pro se
litigants in mind. I would also assure them that I intend to keep an open mind,
attentive to each parties’ arguments, and work diligently to apply the laws enacted
by Congress to the facts established in the case.
NEW TAX LAW
Question. If confirmed as a judge to the United States Tax Court, you will be re-
sponsible for interpreting how our tax laws apply to a wide variety of plaintiffs—
everything from multinational corporations with large legal teams to small busi-
nesses and individuals who appear before court without counsel.
As the Internal Revenue Service continues to review and publish new regulations
implementing the 2017 tax bill, differences are emerging regarding the interpreta-
tion of these tax provisions.
Some of these issues may result in future litigation, and the Tax Court will be
in a unique position to help settle interpretation of many issues arising from the
2017 tax bill.
As a judge for the U.S. Tax Court, what role would you give to legislative intent,
conference report language, or statements from members as you interpret and apply
the previously unlitigated tax law?
Answer. If confirmed as a U.S. Tax Court judge, I would look to the written stat-
ute and rely upon the traditional tools of statutory construction. Moreover, I would
follow Supreme Court and circuit court precedent on the role agency guidance and
legislative history should play in statutory interpretation.
QUESTION SUBMITTED BY HON. RON WYDEN
TAX COURT QUALIFICATIONS
Question. When the Finance Committee receives a nomination for the U.S. Tax
Court, it typically receives a recommendation letter from the Tax Section of the
American Bar Association—and with respect to your nomination, we did not receive
such a letter.
Though not alarming, it does stand out as past nominees for the Tax Court have
substantial amounts of both tax and litigation experience, including a letter from
the ABA stating they are well-qualified for a 15-year term.
Could you please explain for the record why you believe your experience in tax
law is sufficient for this nomination?
Answer. For more than a decade I have worked in the tax controversy space, in-
cluding as an attorney adviser at the U.S. Tax Court, private practitioner, adjunct
law professor at Georgetown University Law Center, and now as Deputy Assistant
Attorney General overseeing all appeals from the U.S. Tax Court. Over this period
of time I have been involved in more than 100 cases before the U.S. Tax Court, Fed-
eral district courts, courts of appeal, and U.S. Supreme Court. As Deputy Assistant
Attorney General, a position previously held by three current U.S. Tax Court judges,
I supervise the largest single section in the Tax Division. This position has taught
me how to manage both numerous cases of varying complexity as well as competing
views of interested parties, a skill that I believe is necessary for any judge. In my
role as an attorney adviser at the U.S. Tax Court, I was involved in all daily office
matters, observed trials, and drafted opinions. I learned first-hand the intricacies
of the U.S. Tax Court from pre-trial discovery to briefing, as well as the important
role that the Court plays in providing taxpayers a pre-payment forum for chal-
lenging tax disputes.
I also spent many years in private practice, where I advised clients involved in
civil and criminal tax controversies. I gained valuable experience on IRS administra-
tive matters and represented clients in litigation in different Federal courts. My cli-
ents consisted of individuals and businesses from across the country and from all
types of backgrounds. No matter the client or issue, I learned how important it is
for government agencies and courts to provide taxpayers with fair and impartial de-
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00063 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
60
cisions expeditiously. If confirmed, these are lessons that I will take with me to the
bench.
I also lecture on significant and often-litigated tax issues. I served as an adjunct
professor at Georgetown University Law Center, where my courses focused on tax
penalties and tax opinions. In addition, I speak to tax professional organizations
across the country on substantive and procedural tax issues. Through these activi-
ties and engagements, I have gained a greater understanding for the concerns and
challenges faced by taxpayers and their return preparers as they seek to comply
with tax laws. The sum of these experiences have taught me the skills and instilled
in me the temperament necessary to serve as a U.S. Tax Court judge, if confirmed.
PREPARED STATEMENT OF HON. MITCH MCCONNELL,
A U.S. SENATOR FROM KENTUCKY
Chairman Grassley, Ranking Member Wyden, fellow Senators, thank you for al-
lowing me to join you today. This is actually somewhat of a rare occasion for me:
I’m introducing a nominee who isn’t from the great Commonwealth of Kentucky. His
loss.
Nevertheless, I could hardly be a bigger fan of Brian McGuire, the President’s
nominee for Deputy Under Secretary of the Treasury for Legislative Affairs, to be
designated as Assistant Secretary for Legislative Affairs.
I first met Brian in 2007 when I was interviewing prospective speechwriters. A
resume crossed my desk: a son of Albany, NY with a background in newspaper jour-
nalism.
Perhaps not ‘‘central casting’’ for the staff of a newly chosen Republican leader
from Kentucky. But—as my distinguished colleagues either already know or are
about to find out—you can’t help but be impressed by Brian McGuire.
Brian served my office with excellence for 10 years. First he proved his skills and
savvy as my speechwriter. He combined a sophisticated understanding of policy with
a knack for making it understandable.
Then I asked him to take his talents to the Russell Building and serve as chief
of staff in my personal office. He ran the whole operation, and he did a great job.
He got along with everybody. He built coalitions. He got results for Kentuckians.
Now, I know you aren’t focused on the years of service that Brian rendered to me
and my constituents. You’re focused on what kind of service he will render, to our
Nation, at the Treasury Department.
Well, take it from me, this is not somebody who will let you down.
Brian commands a big-time intellect, a truckload of integrity, dedication, and a
dogged work ethic.
At this point in his career, Brian brings the perspective of a seasoned public serv-
ant to his work. After my office, he worked in the private sector and now serves
as Counselor to Secretary Mnuchin.
But all this experience has not brought even a hint of complacency. The intensity,
the focus, and the drive to serve are there every single day.
As far as I’ve seen, there are only two things Brian takes more seriously than
work: his faith and his lovely family.
I know Brian’s proud to have his wife Ashley here today; their oldest daughter
Stella; his parents, David and Veronica; and Brian’s older sister Annemarie.
The post to which Brian has been nominated is a big job. Its being done well is
vital not only for the smooth functioning of Treasury, but also for Congress’s ability
to fulfill our own responsibilities—to conduct oversight and advocate for our con-
stituents.
Bridges need to be built. Channels of communication need to remain open. So this
is a key position.
Secretary Mnuchin and the President must really like what they’ve seen from
Brian since he joined the Department to tap him for this promotion. And I can’t say
I’m even a little surprised.
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00064 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
61
I’m confident the members of this committee will find Brian a highly capable
nominee—and a helpful, reliable team player and an asset to everyone once he’s on
the job.
PREPARED STATEMENT OF BRIAN MCGUIRE, NOMINATED TO BE ASSISTANT SECRETARY
FOR LEGISLATIVE AFFAIRS, DEPARTMENT OF THE TREASURY
Chairman Grassley, Ranking Member Wyden, distinguished members of the com-
mittee, I am honored to appear before you this morning and grateful to the Presi-
dent and to Treasury Secretary Mnuchin for recommending me for the position of
Assistant Secretary for Legislative Affairs.
I am conscious as I sit here of the great responsibility and privilege that being
nominated for this position represents. And I am humbled to stand in the company
of those who have served in this role before me.
I am grateful to be joined this morning by my parents, David and Veronica
McGuire, who made the trip from Albany, NY to be here. Without their generous
support and example of service, I would not be sitting here today.
My father moved to Capitol Hill after graduating from college in 1958, but almost
immediately returned home at the urging of his older brother to, quote, get a real
job. He went on to spend nearly 4 decades as a public middle and high school prin-
cipal in Albany, NY. I often reflect that I am living vicariously the life he dreamed
of when he moved here 61 summers ago. My mother, meanwhile, spent nearly 3 dec-
ades working full-time as a secretary at Albany’s only VA hospital. True partners,
together they raised four children on a tight budget, making many sacrifices along
the way for each of us. They will be married 55 years next month.
I am also grateful to be joined by my big sister Annemarie, who also made the
trip from Albany; the oldest of my three children, Stella, who’s playing hooky from
music camp to get a civics lesson this morning; and by my wife Ashley, an author
and native Coloradan, whose encouragement and many sacrifices have made it pos-
sible for me to consider a return to public service.
I would like to take a moment to thank the Senators and staff who have given
of their time to meet with me in preparation for today’s hearing, and to share with
me their priorities and concerns. If I am fortunate enough to be confirmed, I pledge
to continue the dialogue we have begun, and to be as available and responsive to
members and staff from both parties in both chambers as I can possibly be.
As a former Senate staffer, I believe I am uniquely alert to the perspective, the
demands, and the deadlines of Senators and their staffs, and I commit to you this
morning that, if confirmed, my door, and my mind, will always be open. It is my
sincere intention, if confirmed, to spend far more time listening than talking, and
to be an accessible and dependable source of prompt and honest feedback.
In reflecting on the decade I spent working in both the Senate Republican leader-
ship office and in the personal office of Leader McConnell, I can’t help but acknowl-
edge the debt I owe to him. I cherish the memory of my years in both offices and
am grateful for the mentorship and the opportunities that Leader McConnell gave
to this native New Yorker in the midst of so many other pressing responsibilities.
Treasury is a special place with a storied past and vital role in ensuring the
growth and stability of an increasingly complex domestic economy; in reinforcing our
Nation’s central role in the international financial system; and, crucially, in devel-
oping and aggressively implementing complex policies and strategies to combat ter-
rorist financing and financial crimes both here and around the globe.
I have long admired the work of the Department and the many remarkable career
and non-career professionals who have carried out this complicated work and who
have brought their creativity to bear on the various crises and challenges of our day.
As a graduate student in Manhattan in 2001, I watched as Treasury grappled with
the post-9/11 order; and as a Senate staffer in 2008, I watched from a slightly closer
vantage point as Treasury wrestled with a terrible financial crisis that few saw com-
ing.
If confirmed, I cannot promise to bring the same intellectual gifts as many of
these heroic public servants. But I pledge to bring the same seriousness and sense
of purpose to my job that so many others have brought to the Department before
me. Thank you again for your consideration. I look forward to your questions.
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00065 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
62
SENATE FINANCE COMMITTEE
STATEMENT OF INFORMATION REQUESTED
OF NOMINEE
A. BIOGRAPHICAL INFORMATION
1. Name: Brian Thomas McGuire.
2. Position to which nominated: Deputy Under Secretary, designated Assistant
Secretary for Legislative Affairs.
3. Date of nomination: February 25, 2019.
4. Address (list current residence, office, and mailing addresses):
5. Date and place of birth: December 9, 1974, Albany, NY.
6. Marital status (include maiden name of wife or husband’s name):
7. Names and ages of children:
8. Education (list all secondary and higher education institutions, dates attended,
degree received, and date degree granted):
Columbia University, April 2001–August 2002, masters in journalism received
February 2006; University of Dallas; August 1996–March 1999, masters in phi-
losophy received May 2000; St. John’s College, Annapolis, August 1992–May
1996, bachelors in liberal arts received May 1996; Albany High School, August
1988–June 1992, diploma received June 1992.
9. Employment record (list all jobs held since college, including the title or descrip-
tion of job, name of employer, location of work, and dates of employment for
each job):
Counselor for Legislative Affairs, U.S. Treasury; Washington, DC, 2019. Advise
Treasury Secretary on Legislative Affairs.
Policy Director, Brownstein Hyatt Farber Schreck; Washington, DC, 2017–2019.
Advised clients on legislative matters before Congress.
Chief of Staff, U.S. Senator Mitch McConnell; Washington, DC, 2014–2017.
Managed Senator McConnell’s personal office; oversaw legislative and commu-
nications effort, as well as constituent service.
Acting Staff Director, U.S. Senate Republican Communications Center; Wash-
ington, DC, 2014. Managed communications staff for Senate Republican leader-
ship office.
Consultant, National Republican Senatorial Committee (NRSC); Scottsdale, AZ,
2012. Helped oversee communications strategy for Jeff Flake for Senate cam-
paign.
Deputy Communications Director, Senator Mitch McConnell; Washington, DC,
2009–2014. Helped oversee communications for Senate Republican leadership
office.
Chief Speechwriter, Senator Mitch McConnell; Washington, DC, 2007–2014.
Oversaw and drafted speeches, op-eds, and other written communications.
Chief Speechwriter, Secretary of Housing and Urban Development; Washington,
DC, 2006. Oversaw speechwriting for Secretary Alphonso Jackson.
Reporter, The New York Sun; Albany, NY and Washington, DC, 2005–2006. Re-
ported on New York State and Washington, DC politics and wrote a weekly
opinion column.
Business Reporter, The Daily Gazette; Schenectady, NY, 2002–2005. Reported
on local and regional business.
Temporary work, various employers; Albany, NY, 2002–2002, Performed man-
ual labor at various local businesses on a temporary basis while looking for
work as a reporter.
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00066 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
63
Office assistant, Scepter Publishers; Princeton, NJ, 2002–2002. Performed cler-
ical work and data entry while in graduate school.
Staff reporter, National Catholic Register; Hamden, CT, 1999–2001. Reported
on national stories of general interest to subscribers of this Catholic weekly.
Office assistant, Spence Publishing; Dallas, TX, 1998–1999. Assisted with cler-
ical work and shipping fulfillment.
Waiter, Treaty of Paris Restaurant; Annapolis, MD, 1996–1996. Waited and
bussed tables.
Sales, Long Fence and Home; Annapolis, MD, 1996–1996. Door-to-door sales-
man during summer after college graduation.
10. Government experience (list any current and former advisory, consultative, hon-
orary, or other part-time service or positions with Federal, State, or local gov-
ernments held since college, including dates, other than those listed above):
All positions listed above.
11. Business relationships (list all current and former positions held as an officer,
director, trustee, partner (e.g., limited partner, non-voting; etc.), proprietor,
agent, representative, or consultant of any corporation, company, firm, partner-
ship, other business enterprise, or educational or other institution):
All relationships listed above.
12. Memberships (list all current and former memberships, as well as any current
and former offices held in professional, fraternal, scholarly, civic, business, char-
itable, and other organizations dating back to college, including dates for these
memberships and offices):
Cleveland Park Club, member; 2018 present.
Kentucky Business Council, member; 2017–present.
116 Club, member; 2014–present.
Churchill Society, former member; 2015–2016.
New York State Society, former member; 2008–2009.
Knights of Columbus, former member; 1993–1996.
National Trust for Historic Preservation, former member; 1996–1997.
13. Political affiliations and activities:
a. List all public offices for which you have been a candidate dating back to the
age of 18.
None.
b. List all memberships and offices held in and services rendered to all political
parties or election committees, currently and during the last 10 years prior
to the date of your nomination.
Consultant, National Republican Senatorial Committee, Washington, DC,
2012.
Speaker, National Republican Senatorial Committee. Spoke pro bono three
times to campaign officials at the NRSC in the 2012–2014 and 2014–2015
election cycles.
Volunteer, McConnell for Senate campaign, 2014.
Blackburn for Senate Campaign, 2018.
Steering Committee member; Blackburn for Senate, 2016–2018.
c. Itemize all political contributions to any individual, campaign organization,
political party, political action committee, or similar entity of $50 or more for
the past 10 years prior to the date of your nomination.
Please find below all contributions attributed to the nominee in the FEC
database as of May 16, 2019. The nominee did not keep his own records of
his political contributions but believes this is a complete list of all political
contributions of $50 or more that he made in the past 10 years.
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00067 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
64
Recipient Amount Date
BHFS PAC $416.66 12/28/2018
BHFS PAC $416.66 11/30/2018
BHFS PAC $416.66 10/31/2018
NRSC $1,250 10/5/2018
BHFS PAC $416.66 9/28/2018
BHFS PAC $416.66 8/31/2016
Marsha for Senate $2,700 8/24/2018
Friends of John Barrasso $250 8/1/2018
TENN PAC $500 7/31/2018
BHFS PAC $416.36 7/31/2018
NRSC $1,250 7/10/2018
BHFS PAC $416.66 6/29/2018
Braun for Senate $1,000 6/26/2018
BHFS PAC $416.66 5/31/2018
BHFS PAC $416.66 4/30/2018
NRSC $1,250 4/26/2018
Scott for Senate $1,000 4/25/2018
BHFS PAC $416.66 3/30/2018
BHFS PAC $416.66 2/28/2018
NRSC $1,250 1/31/2018
BHFS PAC $416.66 1/31/2018
BHFS PAC $416.06 12/29/2017
BHFS PAC $416.66 11/30/2017
BHFS PAC $416.66 10/31/2017
BHFS PAC $416.66 9/29/2017
BHFS PAC $416.66 8/31/2017
Scalise Leadership Fund $250 8/2/2017
Brady for Congress $1,000 3/26/2018
Friends of John Barrasso $1,000 2/28/2018
Marsha for Senate $2,700 12/29/2017
McConnell for Senate $1,650 12/06/2017
Heller for Senate $1,000 11/03/2017
Deb Fischer for Senate $500 9/15/2017
McConnell tor Senate $2,500 9/11/2017
Gillespie for Governor $1,000 9/11/2017
BHFS PAC $416.66 8/31/2017
Scalise for Congress $250 7/24/2017
Strange for Senate $1,250 7/24/2017
McConnell for Senate $1,250 7/24/2017
Romney for President $500 10/19/2012
14. Honors and awards (list all scholarships, fellowships, honorary degrees, hon-
orary society memberships, military medals, and any other special recognitions
for outstanding service or achievement received since the age of 18):
Honorary Kentucky Colonel.
Honorary Duke of Hazard.
National Review Institute, fellow.
Heritage Foundation congressional fellow.
Catholic Press Association, second place, best feature article.
Elected class day speaker, St. John’s College, Annapolis.
University of Dallas; Institute for Philosophical Studies, tuition scholarship.
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00068 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
65
15. Published writings (list the titles, publishers, dates and hyperlinks (as applica-
ble) of all books, articles, reports, blog posts, or other published materials you
have written):
In my previous career as a reporter, my reporting appeared in three publica-
tions: The New York Sun, The Daily Gazette in Schenectady, NY, and the Na-
tional Catholic Register in Hamden, CT.
At the Sun, my reporting primarily covered State and, to some extent, national
politics. At least some of this is available at following link, https://
www.nysun.com/authors/Brian+McGuire.
At the Gazette, my reporting covered local and regional business issues almost
exclusively. The Gazette does not appear to maintain an archive for that time
period.
At the Register, my reporting covered a variety of topics of general interest to
the paper’s subscribers. I do not have those articles, but at least some of my
articles appear on the publication’s website. I also wrote two articles on a free-
lance basis after leaving the Register, http://www.ncregister.com.
At the Sun, I also wrote opinion columns, all of which are listed below. These
do not appear to be available on the publication’s website.
Title Date
An Exit Strategy for Pataki January 24, 2005
Embarrassment for the MTA February 7, 2005
Lifting the Cap February 14, 2005
The Legality of Empire Zones February 22, 2005
The National Conversation and Local Labor February 28, 2005
New York’s Stem Cell Misstep March 7, 2005
Morningside and its Money March 14, 2005
Losing Choices March 14, 2005
Charging Away in Albany March 21, 2005
New Tax Code Will Boost State Business March 28, 2005
Why the State Budget Was On Time April 7, 2005
Union Made Stadium April 11, 2005
Pataki Meets the Budget Gap April 18, 2005
Advancing a Spitzer-proof Budget April 25, 2005
How to Pick a Governor May 2, 2005
Trial Lawyers Come to Albany May 9, 2005
GOP Likes Lazio for State A.G. May 16, 2005
Bruno, Silver Call Time-Out on Stadium March 3, 2005
Bloomberg for Governor June 6, 2005
A Dickensian View of Mr. Spitzer June 13, 2005
Another Albany Power Broker June 20, 2005
Hevesi’s Heft in Albany June 27, 2005
Schumer on the Sidelines July 7, 2005
Hamilton’s Lessons for Pataki July 11, 2005
Edward Cox Takes on Mrs. Clinton July 25, 2005
Pataki’s Party on the Ropes August 1, 2005
Spitzer’s Dean Streak August 8, 2005
Weld’s Flash August 22, 2005
Clinton’s Campaign of Silence August 15, 2005
Democrats Line Up Behind Dean September 26, 2005
Bush’s Next High Court Nominee September 19, 2005
Democrats’ Supreme Adviser October 10, 2005
Governor Bredesen’s Advantage October 3, 2005
Ready, Aim, Miers October 18, 2005
Redacting Barrett January 16, 2005
One of my graduate school classes at Columbia University hosted a blog titled
‘‘Finding Faith’’ about a class trip to the former Soviet Union for which I wrote
two online feature stories. These do not appear to be available online.
Title Date
Notes From Underground March 22, 2002
Russia’s Past Present April 26, 2002
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00069 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
66
As a student at Columbia and shortly after, I wrote four articles for The Wall
Street Journal. These do not appear to be available on the publications website.
Title Date
A Church in the Limelight March 22, 2002
Don’t Call it a Religion! May 17, 2002
My Summer School July 19, 2002
Play, Win, Give January 10, 2003
My previous employer, Brownstein Hyatt Farber Schreck, self-published and
distributed a piece of political analysis I co-authored with a colleague on the
2018 midterm elections titled ‘‘The Day After the Midterms’’ and dated Novem-
ber 7, 2018, https://www.bhfs.com/insights/alerts-articles/2018/the-day-after-
the-midterms-post---election-analysis-outlook.
I have published one opinion piece since 2005 which is titled ‘‘Humility, Good
of the GOP, Underpin McConnell Milestone’’ and appeared in RealClearPolitics
on June 12, 2018, https://www.realclearpolitics.com/articles/2018/06/12/hu-
mility_good_of_the_gop_underpin_mcconnell_milestone_137256.html.
16. Speeches (list all formal speeches and presentations (e.g., PowerPoint) you have
delivered during the past 5 years which are on topics relevant to the position
for which you have been nominated, including dates. Provide the committee
with one digital copy of each formal speech and presentation):
Since my departure from the U.S. Senate in May 2017, I have given no formal
speeches.
I spoke to the Republican Women’s Federal Forum in November 2018. I do not
have a copy of my remarks.
I have made four political presentations to various client groups, per below. I
do not have the PowerPoint slides referenced below, all of which were political
in nature.
Presentation on midterm election for members of the U.S. Travel Association;
Washington, DC, November 2018.
Presentation on midterm election for clients, with Drew Littman; Las Vegas,
NV and Los Angeles California; August 16–18, 2018.
Presentation on midterm election with Elizabeth Gore for Denver Water Con-
ference; Denver, CO; Fall 2017.
Presentation on Political State-of-Play with Drew Littman; Denver; CO; August
17, 2017.
17. Qualifications (state what, in your opinion, qualifies you to serve in the position
to which you have been nominated):
I believe my decade of work in the U.S. Senate Republican leadership office, the
Senate Minority Leader’s ‘‘personal’’ office has prepared me to serve as Assist-
ant Secretary for Legislative Affairs. As a chief of staff, I worked diligently to
understand and prioritize the immediate and long-term concerns of constituents
and helped our legislative team to do the same. Identifying and seizing opportu-
nities to advance legislative or regulatory solutions to some of these concerns
was the highest priority for my office and something we prided ourselves on
doing well. Whether it was working with U.S. embassies overseas to help unite
parents with their adoptive children in foreign countries; helping retired mine
workers secure medical benefits they had worked hard for and deserved; or
helping small and large businesses in Kentucky secure more favorable tax treat-
ment that enabled them to invest in the State and its workers, my role was to
be open to the concerns and criticisms of our constituents, exercise judgement
in evaluating and prioritizing legislative solutions, and working with all parties
on both sides of the aisle in the House and Senate to drive legislative outcomes
that were achievable. I view the position to which I have been nominated simi-
larly in the sense that it has important internal and external facing compo-
nents, both aimed at achieving favorable results for taxpayers and the govern-
ment those taxpayers have elected to serve them.
The Secretary of the Treasury has a complex and vital role to play in ensuring
that the needs and concerns of the various agencies he oversees as well as the
taxpayers he serves are heard and understood on Capitol Hill. He also has a
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00070 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
67
vital role to play in ensuring the safety and stability of our complex domestic
and international financial and banking system, and a key responsibility for
helping ensure our Nation’s national security by identifying and acting on illicit
terrorist financing networks. I would view it as my solemn duty to ensure that
lines of communication in all these areas are open, fluid, and effective in ad-
vancing sound policy through the relevant congressional committees, leadership
offices, and among interested rank and file members on both sides of the aisle
in both houses of Congress. Another high priority is ensuring that the Treasury
Secretary has all the best information and input from relevant committee mem-
bers in both parties from both chambers as well. Playing the role of an inter-
mediary and advisor whose daily goal is to ensure smooth and productive rela-
tions between the Hill and Treasury is a responsibility my current and previous
jobs have prepared me for very well, and one I would be honored and privileged
to carry out.
B. FUTURE EMPLOYMENT RELATIONSHIPS
1. Will you sever all connections (including participation in future benefit arrange-
ments) with your present employers, business firm, associations, or organiza-
tions if you are confirmed by the Senate? If not, provide details.
I am currently employed at the Department of the Treasury. Note that con-
sistent with government ethics rules, I continue to maintain a 401(k) from one
former private employer, Brownstein Hyatt Farber Schreck, as disclosed on
Form 278, but do not accrue any benefits under this plan following my resigna-
tion from the firm.
2. Do you have any plans, commitments, or agreements to pursue outside employ-
ment, with or without compensation, during your service with the government?
If so, provide details.
No.
3. Has any person or entity made a commitment or agreement to employ your
services in any capacity after you leave government service? It so, provide de-
tails,
No.
4. If you are confirmed by the Senate, do you expect to serve out your full term
or until the next presidential election, whichever is applicable? If not, explain.
My family situation will dictate how long I am able to serve in this role.
C. POTENTIAL CONFLICTS OF INTEREST
1. Indicate any current and former investments, obligations, liabilities, or other
personal relationships, including spousal or family employment, which could in-
volve potential conflicts of interest in the position to which you have been nomi-
nated.
Any potential conflicts of interest have been identified and resolved in accord-
ance with the terms and conditions of my ethics agreement with the Depart-
ment of the Treasury, which is documented by a letter to Brian Sonfield, Des-
ignated Ethics Official and Assistant General Counsel for General Law, Ethics,
and Regulation. Should any potential conflict arise in the future, I will seek
guidance from a Treasury ethics official.
2. Describe any business relationship, dealing, or financial transaction which you
have had during the last 10 years (prior to the date of your nomination), wheth-
er for yourself, on behalf of a client, or acting as an agent, that could in any
way constitute or result in a possible conflict of interest in the position to which
you have been nominated.
Any potential conflicts of interest have been identified and resolved in accord-
ance with the terms and conditions of my ethics agreement with the Depart-
ment of the Treasury, which is documented by a letter to Brian Sonfield, Des-
ignated Ethics Official and Assistant General Counsel for General Law, Ethics,
and Regulation. Should any potential conflict arise in the future, I will seek
guidance from a Treasury ethics official.
3. Describe any activity during the past 10 years (prior to the date of your nomina-
tion) in which you have engaged for the purpose of directly or indirectly influ-
encing the passage, defeat, or modification of any legislation or affecting the ad-
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00071 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
68
ministration and execution of law or public policy. Activities performed as an
employee of the Federal Government need not be listed.
I represented Abbvie Pharmaceuticals before the Department of Homeland Se-
curity and the Executive Office of the President on issues related to pharma-
ceutical manufacturing on the island of Puerto Rico.
I represented the Alvin Ailey American Dance Theater Foundation on a pro
bono basis before the U.S. Department of Education in its efforts to maintain
accreditation for a proprietary degree-granting course of studies at Fordham
University.
I represented Amgen Pharmaceuticals before the U.S. Senate in relation to the
340B Drug Discount Program and drug pricing more generally.
I represented Assicurazioni Generali before the Senate in opposition to the Hol-
ocaust Insurance Accountability Act (S. 258).
I represented Athene Holding before the Senate, Treasury, and IRS in support
of the BEAT provision of the Tax Cuts and Jobs Act (H.R. 1).
I represented Blue Cross Blue Shield before the Executive Office of the Presi-
dent in relation to Cost Sharing Reduction (CSR).
I represented the Consumer Healthcare Products Association before the House
in support of the DXM Abuse Prevention Act of 2017 (H.R. 1271).
I represented Early Learning Ventures before the Executive Office of the Presi-
dent in support of greater support for early childhood education through the tax
code.
I represented Edison International before the Department of Transportation
and the Executive Office of the President in relation to an Environmental Pro-
tection Agency CAFE waiver for the State of California.
I represented FedEx Corporation before the House, Senate, Executive Office of
the President, Treasury, Department of Transportation, and Executive Office of
the Vice President in support of existing Open Skies agreements; the House,
Senate, and Department of Transportation in support of a reauthorization of the
Federal Aviation Administration reauthorization bill; and the Department of
Transportation in support of Federal approval of Twin 33′ trailers.
I represented Freeport LNG before the Federal Energy Regulatory Commission
in support of permitting for the final train of their natural gas liquefaction facil-
ity in Brazos, TX.
I represented Jackson Family Wines before the Senate in support of revising
the H–2A visa program to cover workers on horse farms (S. 1578), and in sup-
port of H.R. 5971 which would set aside acreage in Sonoma, California for the
Lytton Tribe of Native Americans.
I represented The Jockey Club before the House and Senate in support of the
Horse racing Integrity Act (H.R. 2651).
I represented The Northeast Maglev before the Senate, Commerce Department,
and the U.S. Department of Transportation in support of its effort to secure
Federal funding for a high-speed train.
I represented Ligado Networks before the Department of Transportation to sup-
port Ligado’s application for spectrum approval.
I represented Liggett/Vector brands before the Senate in support of modifica-
tions to the Cole-Bishop Amendment to H.R. 3268, the Agriculture and Rural
Development Appropriations Bill.
I represented Lightstone before the U.S. Department of Transportation in sup-
port of a BUILD grant application for an infrastructure project related to a resi-
dential development in Coachella, California (La Entrada).
I represented Merrill Law on behalf of Soaren Management before the U.S.
House of Representatives in its efforts to establish/maintain a call center on
tribal land.
I represented McDonalds before the U.S. Senate in relation to National Labor
Relations Board decisions related to franchisee model.
I represented the National Cable and Telecommunication Association in opposi-
tion to a Congressional Review Act resolution of disapproval related to ‘‘Net
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00072 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
69
Neutrality’’ and in support of broadband language included in the Senate
version of the Farm Bill (H.R. 2).
I represented the National Collegiate Athletic Association before the U.S. Sen-
ate in relation to its concerns about the impact of sports wagering on collegiate
athletics.
I represented the Patients Rights Action Fund in support of a resolution, H.
Con. Res. 80, expressing the sense of the Congress that assisted suicide puts
vulnerable citizens at risk.
I represented RELX Inc. in support of a delay in the public release of its sci-
entific publications and in support of its effort to introduction of the Federal
Aviation Administration to its aviation research offerings.
I represented SafeRx before the Executive Office of the President in its efforts
to promote an innovative, lockable storage container for prescription drugs.
I represented Synack, a Palo-Alto, California-based cybersecurity firm, before
several Federal agencies, including the Department of Treasury, with the goal
of helping Synack obtain cybersecurity work, and in support of modifications to
S. 1761, the Intelligence Authorization Act of 2018, that would limit the use of
‘‘bug bounty’’ programs to firms that vet and monitor ethical hackers used to
test U.S. systems.
I represented the U.S. Travel Association before the House and Senate and Of-
fice of Management and Budget in support of reauthorizing Brand USA.
4. Explain how you will resolve any potential conflict of interest, including any
that are disclosed by your responses to the above items. (Provide the committee
with two copies of any trust or other agreements.)
Any potential conflicts of interest have been identified and resolved in accord-
ance with the terms and conditions of my ethics agreement with the Depart-
ment of the Treasury, which is documented by a letter to Brian Sonfield, Des-
ignated Ethics Official and Assistant General Counsel for General Law, Ethics,
and Regulation. Should any potential conflict arise in the future, I will seek
guidance from a Treasury ethics official.
5. Two copies of written opinions should be provided directly to the committee by
the designated agency ethics officer of the agency to which you have been nomi-
nated and by the Office of Government Ethics concerning potential conflicts of
interest or any legal impediments to your serving in this position.
D. LEGAL AND OTHER MATTERS
1. Have you ever been the subject of a complaint or been investigated, disciplined,
or otherwise cited for a breach of ethics for unprofessional conduct before any
court, administrative agency (e.g., an Inspector General’s Office), professional
association, disciplinary committee, or other ethics enforcement entity at any
time? Have you ever been interviewed regarding your own conduct as part of
any such inquiry or investigation? If so, provide details, regardless of the out-
come.
No.
2. Have you ever been investigated, arrested, charged, or held by any Federal,
State, or other law enforcement authority for a violation of any Federal, State,
county, or municipal law, regulation, or ordinance, other than a minor traffic
offense? Have you ever been interviewed regarding your own conduct as part
of any such inquiry or investigation? If so, provide details.
No.
3. Have you ever been involved as a party in interest in any administrative agency
proceeding or civil litigation? If so, provide details.
No.
4. Have you ever been convicted (including pleas of guilty or nolo contendere) of
any criminal violation other than minor traffic offense? If so, provide details.
No.
5. Please advise the committee or any additional information, favorable or unfa-
vorable, which you feel should be considered in connection with your nomina-
tion.
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00073 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
70
None.
E. TESTIFYING BEFORE CONGRESS
1. If you are confirmed by the Senate, are you willing to appear and testify before
any duly constituted committee of the Congress on such occasions as you may
be reasonably requested to do so?
Yes.
2. If you are confirmed by the Senate, are you willing to provide such information
as is requested by such committees?
Yes.
PREPARED STATEMENT OF HON. BRENT JAMES MCINTOSH, NOMINATED TO BE UNDER
SECRETARY FOR INTERNATIONAL AFFAIRS, DEPARTMENT OF THE TREASURY
Chairman Grassley, Ranking Member Wyden, and members of the committee,
thank you for the opportunity to appear before you today. I am honored to be the
President’s nominee to be Under Secretary of the Treasury for International Affairs,
and I am grateful to the Secretary for his confidence in recommending me for this
position.
Before proceeding, I would like to take a moment to acknowledge my family here
with me today: my beloved wife of 18 years, Laura, who graces my life; as well as
my parents Carl and Shirley McIntosh, who have always brought a quiet ethic of
community service to all they do. Both of my parents grew up on farms in the
thumb of Michigan, and they have driven in from that great State for today’s hear-
ing. My wonderful children, Mia, Rhys, and Ethan, could not be here today, as they
are enjoying summer camps in New England.
As Treasury’s General Counsel for the past 2 years, I have appreciated the oppor-
tunity to work with many of you and your staffs. Since being nominated to be Under
Secretary, I have met with several of you, and I am grateful for the courtesies you
afforded me in those meetings. I take seriously the priorities that committee mem-
bers outlined during our visits, and those meetings only reinforced to me the impor-
tance of a close working relationship with the Congress. Over the past 2 years, I
have endeavored to foster that relationship, and I look forward to working with you
and your staffs to strengthen and deepen it, should I be confirmed as Under Sec-
retary.
When I appeared here 2 years ago, I observed that the challenges Treasury con-
fronts are daunting in both breadth and complexity. My service as General Counsel
has driven home just how true that is. It has been a privilege to confront these chal-
lenges standing arm-in-arm with the immensely talented and dedicated career attor-
neys and staff of Treasury’s Legal Division. Their hard work and insight benefit our
department—and our Nation—every day.
I have seen firsthand that many of Treasury’s most pressing challenges manifest
themselves in our economic and financial relationships with other countries and
with various international institutions. These issues run the gamut: ensuring our
Nation’s voice is clearly heard in coordinating international financial regulation; ne-
gotiating economic agreements with foreign partners; advancing U.S. interests in
multilateral bodies such as the World Bank and the IMF; and providing valuable
technical assistance to developing countries. Treasury’s International Affairs divi-
sion has a special responsibility to effectively implement last year’s bipartisan legis-
lation modernizing our CFIUS investment security regime, a task that has profound
implications for both our economy and our national security. Serving as General
Counsel has afforded me the opportunity to work toward solving these challenges
alongside former Under Secretary David Malpass and his team—especially the
hardworking experts who make up IA’s career staff.
It is an honor to be nominated to lead IA’s continued efforts on behalf of the
American people. The international issues in Treasury’s remit may at times seem
esoteric or far-flung, but as David Malpass said during his confirmation hearing,
and as I’ve seen regularly throughout my time in government, those issues have sig-
nificant, real-world impacts on the citizens of every State in the Union. That reality
demands unwavering focus on the effects international matters have on individual
Americans, and it must be a guiding principle for those who are charged with ad-
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00074 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
71
vancing our Nation’s interests abroad. I pledge that, if confirmed, it will guide my
every action.
Thank you again for the opportunity to appear today. I look forward to your ques-
tions.
SENATE FINANCE COMMITTEE
STATEMENT OF INFORMATION REQUESTED
OF NOMINEE
A. BIOGRAPHICAL INFORMATION
1. Name (include any former names used): Brent James McIntosh.
2. Position to which nominated: Under Secretary of the Treasury for International
Affairs.
3. Date of nomination: May 23, 2019.
4. Address (list current residence, office, and mailing addresses):
5. Date and place of birth: September 28, 1973, Lansing, Michigan.
6. Marital status (include maiden name of wife or husband’s name):
7. Names and ages of children:
8. Education (list all secondary and higher education institutions, dates attended,
degree received, and date degree granted):
Yale Law School (1996–1999), Juris Doctor, May 1999.
University of Michigan (1992–1996), bachelor of arts, May 1996.
London School of Economics (1994–1995).
Williamston High School (1988–1992), diploma, June 1992 (certain classes
taken at Michigan State University (1988–1990) and Lansing Community Col-
lege (1990–1991)).
9. Employment record (list all jobs held since college, including the title or descrip-
tion of job, name of employer, location of work, and dates of employment for
each job.)
General Counsel for the Department of the Treasury, Washington, DC (2017–
present).
Partner, Sullivan and Cromwell LLP, Washington, DC (2011–2017).
Special Counsel, Sullivan and Cromwell LLP, Washington, DC (2009–2010).
Deputy Assistant to the President and Deputy Staff Secretary, The White
House, Washington, DC (2007–2009).
Associate Counsel to the President, The White House, Washington, DC (2006–
2007).
Deputy Assistant Attorney General, Office of Legal Policy, U.S. Department of
Justice, Washington, DC (2005–2006).
Counselor to the Assistant Attorney General, Office of Legal Policy, U.S. De-
partment of Justice, Washington, DC (2005).
Senior Counsel, Office of Legal Policy, U.S. Department of Justice, Washington,
DC (2005).
Counsel, Office of Legal Policy, U.S. Department of Justice, Washington, DC
(2004–2005).
Associate, Sullivan and Cromwell LLP, New York, New York (2001–2004).
Law clerk, Honorable Laurence H. Silberman, U.S. Court of Appeals for the Dis-
trict of Columbia Circuit, Washington, DC (2000–2001).
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00075 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
72
Law clerk, Honorable Dennis Jacobs, U.S. Court of Appeals for the Second Cir-
cuit, New York, New York (1999–2000).
Summer law clerk, Kirkland and Ellis, Washington, DC (1999).
Research assistant, Professor William Eskridge, Jr., Yale Law School (1998–
1999).
Summer associate, Davis, Polk, and Wardwell, New York, New York and Lon-
don, England (1998).
Research assistant, Professor Henry B. Hansmann, Yale Law School (1997–
1998).
Legal intern, Special Prosecutions Group, U.S. Attorney’s Office for the Eastern
District of New York, Brooklyn, New York (1997).
Administrative assistant, Alumni Association of the University of Michigan,
Ann Arbor, Michigan (1996).
10. Government experience (list any current and former advisory, consultative, hon-
orary, or other part-time service or positions with Federal, State, or local gov-
ernments held since college, including dates, other than those listed above):
Romney-Ryan Readiness Team (pre-election presidential transition team)
(2012).
11. Business relationships (list all current and former positions held as an officer,
director, trustee, partner (e.g., limited partner, non-voting, etc.), proprietor,
agent, representative, or consultant of any corporation, company, firm, partner-
ship, other business enterprise, or educational or other institution):
Partner, Sullivan and Cromwell LLP (2011–2017).
12. Memberships (list all current and former memberships, as well as any current
and former offices held in professional, fraternal, scholarly, civic, business, char-
itable, and other organizations dating back to college, including dates for these
memberships and offices):
To the best of my recollection, I am or have been a member of, or hold or have
held another position with, the following organizations:
Ahn Family Foundation, Grants Committee (2001–2016).
Alexander Hamilton Society (2010–present), co-chair, DC Chapter (2012–2017);
DC Chapter Steering Committee (2010–2012).
All Saints Church (approx. 2004–2009, 2017–present).
Alumni and Friends of the London School of Economics, life member (2000–
present).
Alumni Association of the University of Michigan, life member (2000–present).
American Bar Association (2001–2006, 2009–present).
American Society of International Law (2001–2005, 2009–present).
Association of the Bar of the City of New York (2001–2005); Pro Bono Society
(2002, 2003).
Bannockburn Swim Club (neighborhood pool) (2005–2011).
Bretton Woods Committee (2015–present).
Chevy Chas Club (2016, 2017–present).
Christ and St. Stephen’s Episcopal Church (2001–2004).
Council on Foreign Relations (2005–2011, 2019).
Entomological Society of America (2011–2012).
Federalist Society (1997–present); International and National Security Law
Practice Group Executive Committee (2010–2017).
Heritage Foundation/Chertoff Group National Security Law Working Group
(2014–2017).
International Bar Association (2015–2017).
International Churchill Society (2018–present).
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00076 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
73
International Institute for Strategic Studies (2009–present).
John Hay Initiative, International Law Working Group (2015–2017).
Links Club (2017–present).
London School of Economics Intercollegiate Basketball Team (1994–1995).
Metropolitan Club of the City of Washington (2008–present).
Michigan Daily, writer and editor (1993–1996).
Montgomery County Recreation, youth basketball coach (2016–present).
New York State Bar Association (2001–2004).
Pilgrims of the United States (2017–present).
Republican National Lawyers Association (2013–present).
S.A.F.E.WALK (approx. 1992–1994).
St. Albans School Fathers’ Committee (2016–present).
St. Columba’s Episcopal Church (2009–2017); Gratitude and Resources Strategic
Initiative Team (2016); lay reader (2016–2017).
Supreme Court Historical Society (2011–present).
U.S. Chamber Litigation Center, U.S. Chamber of Commerce, Financial Serv-
ices Advisory Committee (2015–2017).
Yale Club of New York City (2009–present).
Yale Law and Policy Review (approx. 1996–1998).
Yale Law Journal (1997–1999), articles editor (1998–1999).
Yale Law School Association, Executive Committee (2012–2015); Nominating
Committee (2015).
Yale Law School class of 1999, class secretary (2013–present).
Yale Law School class representative (1998–1999).
Yale Law School reunion gift campaign, co-chair (2003–2004); class committee
(2013–2014).
Bar admissions:
State of New York (admitted 2001).
District of Columbia (admitted 2009).
Supreme Court of the United States (admitted 2005).
U.S. Court of Appeals for the District of Columbia Circuit (admitted 2010).
U.S. Court of Appeals for the Second Circuit (admitted 2010).
U.S. Court of Appeals for the Third Circuit (admitted 2015).
U.S. Court of Appeals for the Fourth Circuit (admitted 2001).
U.S. Court of Appeals for the Fifth Circuit (admitted 2016).
U.S. Court of Appeals for the Ninth Circuit (admitted 2006).
U.S. District Court for the District of Columbia (admitted 2010).
U.S. District Court for the Eastern District of New York (admitted 2002).
U.S. District Court for the Southern District of New York (admitted 2002).
U.S. District Court for the Southern District of Texas (admitted 2003).
U.S. Court of Federal Claims (admitted 2009).
13. Political affiliations and activities:
a. List all public offices for which you have been a candidate dating back to the
age of 18.
None.
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00077 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
74
b. List all memberships and offices held in and services rendered to all political
parties or election committees, currently and during the last 10 years prior
to the date of your nomination.
Romney Justice Advisory Committee (2011–2012).
c. Itemize all political contributions to any individual, campaign organization,
political party, political action committee, or similar entity of $50 or more for
the past 10 years prior to the date of your nomination.
Recipient Date Amount
John Adams for Virginia 6/08/2016 $803.46
Matthew Berry for Congress 11/18/2009 $250.00
George P. Bush Land Commissioner campaign 1/04/2013 $250.00
Jeb 2016 (Jeb Bush) 10/05/2015 $2,700.00
Capito for West Virginia (Shelley Moore Capito) 4/24/2013 $500.00
7/22/2014 $1,000.00
Cotton for Senate (Thomas Cotton) 10/24/2013 $250.00
Mike Crapo for U.S. Senate 8/06/2015 $1,000.00
Ted Cruz for Senate 6/30/2011 $300.00
Robert L. Ehrlich, Jr. gubernatorial campaign 7/28/2010 $250.00
Foley for Connecticut (Thomas C. Foley) 4/22/2014 $100.00
Freedom First PAC 7/29/2010 $250.00
Ed Gillespie for Governor 1/23/2017 $2,000.00
Ed Gillespie for Senate 3/06/2014 $2,600.00
7/17/2014 $500.00
9/25/2014 $1,000.00
Adam Laxalt Attorney General campaign 5/14/2014 $250.00
Friends of Mike Lee 6/19/2015 $1,000.00
Josh Mandel Senate Victory Committee 9/21/2012 $300.00
Justice for All 10/04/2013 $300.00
NRCC 7/19/2010 $250.00
NRSC/NRCC Victory Committee 11/13/2013 $250.00
Portman for Senate Committee (Rob Portman) 6/16/2009 $250.00
8/15/2010 $250.00
5/14/2015 $1,500.00
9/27/2016 $500.00
David A. Pepper mayoral campaign 6/01/2009 $250.00
9/29/2010 $150.00
Prosperity Action 6/30/2011 $1,000.00
Romney for President (Mitt Romney) 5/09/2011 $1,000.00
1/31/2012 $1,500.00
Romney Victory 5/24/2012 $2,500.00
Ben Sasse for U.S. Senate 9/16/2013 $1,000.00
3/31/2014 $1,000.00
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00078 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
75
Recipient Date Amount
11/28/2016 $1,000.00
12/31/2018 $1,000.00
Shelby for U.S. Senate (Richard C. Shelby) 10/13/2015 $1 ,000.00
Elise for Congress (Elise M. Stefanik) 11/21/2013 $250.00
9/21/2016 $500.00
Sullivan for U.S. Senate (Dan Sullivan) 10/28/2013 $250.00
14. Honors and awards (list all scholarships, fellowships, honorary degrees, hon-
orary society memberships, military medals, and any other special recognitions
for outstanding service or achievement received since the age of 18):
Alvin and Arvella Bentley Scholar (University of Michigan).
Benedek London Scholarship (University of Michigan).
Distinguished Alumni Award (Williamston High School).
Distinguished Legal Writing Award 2016, Burton Awards for Legal Achieve-
ment.
Horace Rackham Scholar (University of Michigan).
James B. Angell Scholar (University of Michigan).
National Merit Scholar.
New York Law Journal 2013 ‘‘Rising Star.’’
Phi Beta Kappa (University of Michigan).
Pi Sigma Alpha political science honor society (University of Michigan).
Presidential Scholar (U.S. Department of Education).
U.S. Department of State Superior Honor Award (group award).
Yale Law Journal, articles editor (Yale Law School).
15. Published writings (list the titles, publishers, dates, and hyperlinks (as applica-
ble) of all books, articles, reports, blog posts, or other published materials you
have written):
‘‘City Fair Housing Suits May Have Unfortunate Consequences,’’ Law360 (No-
vember 15, 2016). https://www.law360.com/articles/860830/city-fair-housing-
suits-may-have-unfortunate-consequences.
‘‘D.C. Circuit Invalidates CFPB Structure as Unconstitutional; Rejects ‘Flawed’
Statutory Application in Enforcement Proceeding,’’ Columbia Law School Blue
Sky Blog (October 20, 2016) (with Steven Meyer et al.), http://clsbluesky
.law.columbia.edu/2016/10/20/sullivan-cromwell-discusses-d-c-circuit-ruling-
invalidating-cfpb-structure/.
‘‘On Apple, the FBI, and Old iPhones,’’ Federalist Society Blog (February 18,
2016), https://fedsoc.org/commentary/bloq-posts/on-apple-the-fbi-and-old-
iphones.
‘‘A Guide to the Cybersecurity Act of 2015,’’ Law360 (January 12, 2016) (with
John Evangelakos et al.), https://www.law360.com/articles/745523/a-guide-to-
the-cybersecurity-act-of-2015.
‘‘The Cybersecurity Act of 2015,’’ Columbia Law School Blue Sky Blog (January
6, 2016) (with John Evatigelakos et al.), http://clsbluesky.law.columbia.edu/
2016/01/06/sullivan-cromwell-discusses-the-cybersecurity-act-of-2015/.
‘‘SEC Enforcement: SEC Issues Guidance on Approach to Forum Selection in
Contested Actions,’’ Columbia Law School Blue Sky Blog (June 15, 2015) (with
Nicolas Bourtin et al.), http://clsbluesky.law.columbia.edu/2015/06/15/Sul-
livan-cromwell-discusses-sec-guidance-on-approach-to-forum-selection-in-con-
tested-actions/.
‘‘How Cybercriminals Are Targeting Corporate Transactions,’’ Law360 (May 19,
2015) (with Judson Littleton), https://www.law360.com/articles/657836/how-
cybercriminals-are-targeting-corporate-transactions.
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00079 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
76
‘‘President Obama Issues Executive Order Authorizing Sanctions for Malicious
Cyber Activities,’’ Columbia Law School Blue Sky Blog (April 17, 2015) (with
Eric Kadel, Jr.), http://clsbluesky.law.columbia.edu/2015/04/17/sullivan-
cromwell-discusses-president-obamas-executive-order-authorizing-sanctions-for-
malicious-cyber-activities/.
‘‘ ‘The FBI Followed You’: Why Twitter’s Surveillance-Disclosure Lawsuit Puts
U.S. Intel Agencies in a Quandary,’’ Law.com (April 16, 2015), https://
www.law.com/sites/brentmcintosh/2015/04/16/twitter-surveillance-lawsuit/
?slreturn=20190429112917.
Perez v. Mortgage Bankers Association, Harvard Law School Forum on Cor-
porate Governance and Financial Regulation (March 29, 2015) (with Jeffrey
Wall et al.), https://corpgov.law.harvard.edu/2015/03/29/perez-v-mortgage-
bankers-association/.
‘‘Supreme Court Clarifies Liability for Opinions in Registration Statements,’’
Harvard Law School Forum on Corporate Governance and Financial Regulation
(March 28, 2015) (with Robert Giuffra Jr. et al.), https://corpgov.
law.harvard.edu/2015/03/28/supreme-court-clarifies-liability-for-opinions-in-
registration-statements/.
‘‘ ‘An Emblem of a Deeper Pathology in the Criminal Code’: Thoughts on the Su-
preme Court’s Ruling That, Sometimes, Fish Aren’t Tangible Objects,’’ Law.com
(March 4, 2015), https://www.law.com/sites/brentmcintosh/2015/03/04/fish_
are_not_tangible_objects/.
Judicial Review of SEC Consent Judgments, 47 Review of Securities and Com-
modities Regulation 275 (December 3, 2014) (hyperlink not found).
‘‘Second Circuit Adopts Bright-Line Rule for Determining Customer Status for
Mandatory FINRA Arbitration,’’ Business Law Today (September 2014) (with
Robert Giuffra Jr. et al.) (hyperlink not found).
‘‘As End of Supreme Court Term Looms, High-Profile Business Disputes Re-
main,’’ Law.com (May 24, 2014) (hyperlink not functional; see https://
www.law.com/sites/brentmcintosh/).
Class of 1999 Class Notes, Yale Law Report (2013–present) (with Brad Snyder)
(hyperlinks not found).
‘‘Patriot Act Protects U.S.,’’ Lansing State Journal (March 19, 2006) (hyperlink
not found).
‘‘The Revolutionary Second Amendment,’’ 51 Alabama Law Review 673 (2000),
https://www.law.ua.edu/pubs/lrarticles/Volume%2051/Issue%202/
McIntosh.pdf.
As a student journalist in college (1993–1996), numerous articles in the Lansing
State Journal; The Michigan Daily (University of Michigan student newspaper),
and The Alumnus (University of Michigan alumni magazine), primarily regard-
ing University of Michigan and mid-Michigan sports.
16. Speeches (list all formal speeches and presentations (e.g., PowerPoint) you have
delivered during the past 5 years which are on topics relevant to the position
for which you have been nominated, including dates. Provide the committee
with one digital copy of each formal speech and presentation).
To the best of my recollection, the formal speeches or presentations I have given
that might be considered relevant to the position for which I have been nomi-
nated are as follows (remarks provided are as prepared for delivery).
Reviewing the Office of Information and Regulatory Affairs, U.S. Senate, Sub-
committee on Regulatory Affairs and Federal Management, April 2018.
Regulatory Reform, the Treasury Department, and More, Federalist Society DC
Chapter, March 2018.
Hearing to Consider the Nominations of Eric D. Hargan, David Malpass, An-
drew K. Maloney, and Brent James McIntosh, U.S. Senate, Committee on Fi-
nance, June 2017.
I have also occasionally participated in panels, question-and-answer sessions,
and moderated discussions without prepared remarks. To the best of my recol-
lection, those that might be considered relevant to the position for which I have
been nominated are the following:
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00080 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
77
Regulatory Reform Report Card: Agency General Counsel Perspective, Fed-
eralist Society Executive Branch Review Conference, May 2019 (panelist).
Leaders in Finance: A Conversation to Strengthen America’s Economy, Milken
Institute Global Conference, April 2019 (panelist).
Women in Housing and Finance Annual Symposium, April 2019 (moderated dis-
cussion).
American Bankers Association Government Relations Council, April 2019 (mod-
erated discussion).
Treasury’s Role in Advancing U.S. National Security, George Mason University
Antonin Scalia Law School National Security Institute Distinguished Speaker
Series, March 2019 (moderated discussion).
The Role of Financial Institutions in National Security, Institute of Inter-
national Bankers Annual Washington Conference, March 2019 (moderated dis-
cussion).
Dollars and Diplomacy: Treasury’s Role in U.S. Foreign Policy, Alexander Ham-
ilton Society New York Initiative, March 2019 (moderated discussion).
Dollars and Diplomacy: Treasury’s Role in U.S. Foreign Policy, Columbia Law
School National Security Program/Alexander Hamilton Society Columbia Uni-
versity Chapter, March 2019 (moderated discussion).
Financial Tools and the National Security, Yale Law School Federalist Society,
March 2019 (moderated discussion).
Stability vs. Growth: Unintended Consequences of Post Crisis Financial Regula-
tions, Milken Institute London Summit, December 2018 (panelist).
FinTech: Regulators Take the Stage, U.S. Chamber of Commerce Center for
Capital Markets Competitiveness/Chamber Technology Engagement Center, No-
vember 2018 (moderated discussion).
How Should Our Existing Regulatory Structure Be Applied to Support an
Activities-Based Approach? U.S. Department of the Treasury Office of Financial
Research/University of Michigan Center on Finance, Law, and Policy Con-
ference on Functions and Firms: Using Activity- and Entity-Based Regulation
to Strengthen the Financial System, November 2018 (panel moderator).
ICOs, Air Drops and the Future of Regulating Decentralized Money, Money 20/
20 conference October 2018 (panelist).
American Banker RegTech 2018 conference, October 2018 (moderated discus-
sion).
The Future of Financial Regulation; Manhattan Institute/George Mason Univer-
sity Antonin Scalia Law School Center for the Study of the Administrative
State, October 2018 (panelist).
Tax and Regulatory Reform, American Swiss Foundation Building Bridges Con-
ference, September 2018 (panelist).
Fintech, a Double-edged Sword for AML/CFT, International Monetary Fund
2018 Law and Financial Stability High-Level seminar, September 2018 (pan-
elist).
Reg Reference Center, sponsored by the American Action Forum; the Mercatus
Center, and the George Washington University Regulatory Studies Center, July
2018 (panelist).
Interagency Functions, Alexander Hamilton Society National Institute 2018,
June 2018 (panelist).
Financial Regulation in the 21st Century: Perspectives From the Treasury De-
partment, Financial Services Roundtable Spring Meeting of Lawyers Council,
May 2018 (question-and-answer session).
Cryptocurrencies: Irrational Exuberance or Brave New World?, Milken Institute
Global Conference, May 2018 (panelist).
Decrypting Crypto: Policy, Security, and Regulatory Challenge, YPO-George
Mason University National Security Institute Blockchain Technologies Summit,
March 2018 (panelist).
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00081 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
78
American Bankers Association Regional General Counsels Meeting, November
2017 (moderated discussion).
Regulatory Reform Update, U.S. Department of the Treasury, October 2017
(panelist).
Prospects for Cybersecurity in the Donald J. Trump administration, Council on
Foreign Relations roundtable, March 2017 (presider).
Financial Markets in the Aftermath of Cyberattacks, University of Virginia
Symposium on Impediments to the Global Economy, February 2016 (panelist).
17. Qualifications (state what, in your opinion, qualifies you to serve in the position
to which you have been nominated):
Serving for nearly 2 years as the Senate-confirmed General Counsel for the
Treasury Department has afforded me the invaluable opportunity to advise on
and participate in the work of Treasury’s Office of International Affairs. I have
been fortunate to work closely with former Under Secretary David Malpass,
Acting Under Secretary Heath Tarbert, and the talented, dedicated profes-
sionals in International Affairs. This close working relationship has brought me
to be deeply involved in many of the key issues that International Affairs con-
fronts, including international financial regulatory matters, Treasury’s work
with multilateral development banks, issues relating to currency and monetary
policy, bilateral and multilateral economic relationships with our foreign part-
ners, sovereign debt, trade, and investment security. As to the last of these, one
paramount challenge the next Under Secretary will confront is implementing
the Foreign Investment Risk Review Modernization Act of 2018 while ensuring
the continued effective functioning of the CFIUS process. I have worked exten-
sively with International Affairs colleagues on implementation of this landmark
legislation and on CFIUS matters more generally.
In addition, my prior service in government and in private practice should pro-
vide important background and experience, if I am confirmed. My law practice
focused on the resolution of difficult, often novel disputes, including analyzing
complicated problems, advocating for my clients’ positions, and negotiating
workable solutions to complex problems. Much of my professional career in-
volved advising multinational entities participating in the global financial sys-
tem, affording me substantial familiarity with many financial, regulatory, and
economic issues International Affairs handles. While in government at the
Treasury Department, the White House, and the Department of Justice, I
worked extensively with interagency colleagues and foreign partners on a wide
variety of foreign affairs and national security matters. Finally, both in govern-
ment and in private practice, I have managed large teams of professionals.
B. FUTURE EMPLOYMENT RELATIONSHIPS
1. Will you sever all connections (including participation in future benefit arrange-
ments) with your present employers, business firms, associations, or organiza-
tions if you are confirmed by the Senate? If not, provide details.
The position for which I have been nominated is with my present employer, and
I have no other such employment relationships.
2. Do you have any plans, commitments, or agreements to pursue outside employ-
ment, with or without compensation, during your service with the government?
If so, provide details.
No.
3. Has any person or entity made a commitment or agreement to employ your
services in any capacity after you leave government service? If so, provide de-
tails.
No.
4. If you are confirmed by the Senate, do you expect to serve out your full term
or until the next presidential election, whichever is applicable? If not, explain.
Yes.
C. POTENTIAL CONFLICTS OF INTEREST
1. Indicate any current and former investments, obligations, liabilities, or other
personal relationships, including spousal or family employment, which could in-
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00082 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
79
volve potential conflicts of interest in the position to which you have been nomi-
nated.
Any potential conflicts of interest have been identified and resolved in accord-
ance with the terms and conditions of my ethics agreement with the Depart-
ment of the Treasury, which is documented by letter to Brian J. Sonfield, Des-
ignated Agency Ethics Official and Assistant General Counsel for General Law
and Ethics. Should any potential conflict of interest arise in the future, l will
seek guidance from a Treasury ethics official.
2. Describe any business relationship, dealing, or financial transaction which you
have had during the last 10 years (prior to the date of your nomination), wheth-
er for yourself, on behalf of a client, or acting as an agent, that could in any
way constitute or result in a possible conflict of interest in the position to which
you have been nominated.
Any potential conflicts of interest have been identified and resolved in accord-
ance with the terms and conditions of my ethics agreement with the Depart-
ment of the Treasury, which is documented by letter to Brian J. Sonfield, Des-
ignated Agency Ethics Official and Assistant General Counsel for General Law
and Ethics. Should any potential conflict of interest arise in the future, I will
seek guidance from a Treasury ethics official.
3. Describe any activity during the past 10 years (prior to the date of your nomina-
tion) in which you have engaged for the purpose of directly or indirectly influ-
encing the passage, defeat, or modification of any legislation or affecting the ad-
ministration and execution of law or public policy. Activities performed as an
employee of the Federal government need not be listed.
Other than as a lawyer representing clients in adversarial or regulatory pro-
ceedings, none.
4. Explain how you will resolve any potential conflict of interest, including any
that are disclosed by your responses to the above items. (Provide the committee
with two copies of any trust or other agreements.)
Any potential conflicts of interest have been identified and resolved in accord-
ance with the terms and conditions of any ethics agreement with the Depart-
ment of the Treasury, which is documented by letter to Brian J. Sonfield, Des-
ignated Agency Ethics Official and Assistant General Counsel for General Law
and Ethics. Should any potential conflict of interest arise in the future, I will
seek guidance from a Treasury ethics official.
5. Two copies of written opinions should be provided directly to the committee by
the designated agency ethics officer of the agency to which you have been nomi-
nated and by the Office of Government Ethics concerning potential conflicts of
interest or any legal impediments to your serving in this position.
None.
D. LEGAL AND OTHER MATTERS
1. Have you ever been the subject of a complaint or been investigated, disciplined,
or otherwise cited for a breach of ethics for unprofessional conduct before any
court, administrative agency (e.g., an Inspector General’s office), professional as-
sociation, disciplinary committee, or other ethics enforcement entity at any
time? Have you ever been interviewed regarding your own conduct as part of
any such inquiry or investigation? If so, provide details, regardless of the out-
come.
No.
2. Have you ever been investigated, arrested, charged, or held by any Federal,
State, or other law enforcement authority for a violation of any Federal, State,
county, or municipal law, regulation, or ordinance, other than a minor traffic
offense? Have you ever been interviewed regarding your own conduct as part
of any such inquiry or investigation? If so, provide details.
In 1994, when I was a sophomore in college, I was charged with one mis-
demeanor count of ‘‘Receiving stolen property—$100 or less.’’ The charge was
subsequently dropped.
3. Have you ever been involved as a party in interest in any administrative agency
proceeding or civil litigation? If so, provide details.
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00083 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
80
No.
4. Have you ever been convicted (including pleas of guilty or nolo contendere) of
any criminal violation other than a minor traffic offense? If so, provide details.
No.
5. Please advise the committee of any additional information, favorable or unfavor-
able, which you feel should be considered in connection with your nomination.
None.
E TESTIFYING BEFORE CONGRESS
1. If you are confirmed by the Senate, are you willing to appear and testify before
any duly constituted committee of the Congress on such occasions as you may
be reasonably requested to do so?
Yes.
2. If you are confirmed by the Senate, are you willing to provide such information
as is requested by such committees?
Yes.
QUESTIONS SUBMITTED FOR THE RECORD TO HON. BRENT JAMES MCINTOSH
QUESTIONS SUBMITTED BY HON. RON WYDEN
SALT WORKAROUND REGULATIONS AND INCONSISTENT
INTERPRETATION OF 2017 TAX LAW
Question. The 2017 Republican tax law partially paid for massive tax cuts for cor-
porations, the wealthy, and passthrough businesses by limiting the deduction for
State and local taxes to $10,000.
This was a rifle-shot at constituents in high cost of living States like Oregon,
Washington, New York, New Jersey, and others.
While I wasn’t a fan of the SALT cap, I am even more concerned about recent
Treasury regulations that reach far beyond what was contained in the 2017 Repub-
lican tax law. These regulations effectively extend the $10,000 SALT cap to include
State tax credit programs.
These regulations reversed the long-standing IRS position that taxpayers are enti-
tled to a full charitable deduction, even if they receive State tax credits in return
for their contribution.
Could you please tell me where in the 2017 tax law it instructs the Treasury De-
partment to limit charitable deductions for donations for State tax credit programs?
Answer. The Tax Cuts and Jobs Act did not amend section 170 of the Internal
Revenue Code. The proposed and final regulations to which your question refers are
based on the application of longstanding Federal income tax principles under section
170. Specifically, under section 170, any benefit received or expected to be received
by a donor in return for making a donation to a charitable organization reduces the
amount of any Federal charitable contribution deduction for such donation.
On September 5, 2018, Secretary Mnuchin announced these regulations wouldn’t
apply to businesses that make donations to private school voucher programs, with
the strong backing of Republican Senators.
Question. Could you tell me where in the 2017 tax law it said that school voucher
programs should get a special deal?
Answer. The Tax Cuts and Jobs Act does not make distinctions among State tax
credit programs. Likewise, Treasury and IRS regulations and guidance on this issue
apply equally to all such programs.
It appears that Treasury as a general matter is picking and choosing when it
wants to use broad authority in regulations issued under the 2017 tax law.
Question. Could you please provide guidance on how you determine the expansive-
ness of your regulatory authority in interpreting the 2017 tax law?
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00084 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
81
Answer. The scope of Treasury’s regulatory authority under the Tax Cuts and
Jobs Act (TCJA) is a matter of statutory interpretation. As a result, the answer to
this question is highly context-dependent. It requires interpreting the terms of the
particular grant of rulemaking authority being invoked and, as importantly, the lan-
guage of the substantive Internal Revenue Code provision or provisions being imple-
mented. Under title 26, Congress has provided general and specific grants of rule-
making authority. Section 7805 confers authority to ‘‘prescribe all needful rules and
regulations for enforcement of [title 26],’’ including ‘‘all rules and regulations as may
be necessary by reason of any alteration of law in relation to internal revenue.’’
Treasury has relied on these general grants of authority to implement some provi-
sions of TCJA. In addition, Congress often includes specific grants of authority to
implement particular provisions of the code; TCJA contains at least 72 such specific
grants of authority. Some of those specific grants provide explicit indication of the
nature of the regulatory authority Congress expected Treasury to exercise, such as
directives to adopt anti-abuse rules, to provide special rules for applying a general
rule to specified situations, or to implement new information reporting require-
ments.
The attorneys of the Treasury Department’s Office of Tax Policy (OTP) and the
IRS Office of Chief Counsel have primary responsibility for legal analysis of tax reg-
ulatory actions; the Office of General Counsel relies on their analysis and expertise
in the review of all tax regulatory actions. Our general approach to statutory inter-
pretation is described in the response to the question below.
Treasury’s Office of Tax Policy and Office of General Counsel would be pleased
to provide your staff with a briefing or additional information on any particular in-
terpretation adopted in TCJA implementing regulations.
Question. What principles of statutory interpretation are you applying in devel-
oping regulations under that law?
Answer. The approach of the Treasury Office of General Counsel is to follow the
Supreme Court’s guidance governing agency interpretations of Federal statutes. The
best evidence of congressional intent is the text of the statute. We also consider stat-
utory context and structure, as well as how similar statutory language has been in-
terpreted by Treasury in the past. The provisions of the Internal Revenue Code are
often deeply interconnected, so we take particular care to analyze how Congress in-
tended a new provision to work with existing code provisions. When the text does
not resolve a question of interpretation, courts have indicated that a review of legis-
lative history may help elucidate the meaning of a statutory provision.
In some cases, even after applying all of the traditional tools of statutory construc-
tion, a statutory provision may remain ambiguous. In such cases, in the context of
TCJA, Treasury’s goal is generally to adopt the construction that best effectuates
congressional intent, as Treasury’s senior policymakers understand it.
TREASURY OBSTRUCTION OF DARK MONEY CONGRESSIONAL REVIEW
Question. I oppose any attempts to make it easier for illegal and foreign money
to influence our political process. That’s why I have been fighting the Treasury De-
partment’s rule change that stopped requiring dark money groups to disclose the
identities of their major donors to the IRS.
Last year, shortly after IRS issued its dark money rule, Senator Tester and I in-
troduced a resolution to overturn the rule under the Congressional Review Act
(CRA). It should have been a straight-forward process—the Treasury Department
even filed the paperwork with the Senate stating that this was a rule subject to the
CRA.
But when Treasury found out that Senator Tester and I were planning to over-
turn the rule, they sent us a letter asking for a ‘‘do-over.’’ They simultaneously
claimed that they were eligible for the legal benefits of the Congressional Review
Act, but also that we weren’t allowed to challenge the rule under that same CRA
provision.
It was clear in my mind that Treasury was waging a frivolous legal battle in an
attempt to obstruct congressional action. Treasury managed to tie up our CRA proc-
ess for five weeks. Some months later, the GAO eventually weighed in with its own,
independent legal opinion finding Treasury’s ‘‘do-over’’ argument meritless.
My concern is that the Treasury Department was clearly trying to impede
Congress’s right to vote on the dark money rule.
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00085 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
82
My question is this: is it ever appropriate for the Treasury Department to play
legal games to obstruct the Senate’s right to legislate?
Answer. No, that would not be appropriate. It is my understanding that in con-
nection with Rev. Proc. 2018–38, the IRS explained to GAO the IRS’s approach to
Congressional Review Act analysis both with respect to Rev. Proc. 2018–38 and
more broadly, and that, in response to several developments including GAO’s 2018
opinion, the Office of Chief Counsel has enhanced its review of IRS guidance prior
to submission under the CRA process.
G7/G20 LEADERSHIP
Question. The United States has long played a crucial role in the global economy
by confronting systemic challenges and working with like-minded partners to ad-
dress the tough problems. We know that the big stuff requires collective action.
At the summits like the G7 and G20, consensus-based statements reflect the col-
lective views of the United States and our allies on major issues such as monetary
policy, security, and multilateral rules-based trading. Rather than working with al-
lies to find areas of agreement and make progress toward addressing our collective
challenges, the Trump administration has a record of unnecessarily isolating the
United States on everything from climate change to trade.
Do you agree with me that it is critical for the United States to refocus our efforts
with our allies in the G7, G20, APEC and other international fora to find solutions
to the major issues facing the United States and the world?
Answer. The United States continues to play a lead role in international fora such
as the G7, G20, and APEC. As part of this engagement, Treasury is advancing a
robust international policy agenda on issues such as risks and challenges to global
growth, a comprehensive solution to the taxation of digital companies, measures to
enhance debt transparency and sustainability for low-income countries, and the ap-
plication of anti-money laundering standards to virtual assets and crypto-currencies.
Greater international cooperation on these issues will lead to stronger global
growth, which in turn will directly benefit the U.S. economy.
TREASURY ETHICS
Question. As General Counsel, you oversee the Treasury Department’s ethics of-
fice. During your tenure, the Office of Government Ethics (OGE) refused to certify
Secretary Mnuchin’s 2018 Financial Disclosure report because he acted on advice
that Department ethics officials provided without consulting OGE. The Director of
OGE—a Trump appointee—determined that your ethics office essentially told the
Secretary he could ignore his own Ethics Agreement. Government ethics experts say
it is extremely rare for cabinet officials not to have their financial records certified.
Yet, that happened on your watch.
What does that say about your enforcement of ethics rules at the Treasury De-
partment? What message does that send to the Department’s employees when the
Secretary of the Treasury fails to comply with ethics rules?
Answer. This question addresses advice that Treasury’s career ethics officials gave
prior to my arrival at Treasury. With regard to the Secretary’s 2018 financial disclo-
sure report, it is my understanding that the Secretary’s disclosures were complete
and accurate and that the Secretary was in compliance with all applicable ethics
laws. Although the underlying events occurred prior to my arrival at Treasury, I
have come to understand that prior to the Secretary’s 2017 confirmation, the Office
of Government Ethics listed a particular asset for divestiture in the Secretary’s Eth-
ics Agreement, and the Secretary in fact divested that asset. At a later date in early
2017, prior to the Secretary’s wedding, the Secretary sought the advice of the De-
partment’s then-serving career ethics official because his fiancée held the same
asset, meaning her interest would be imputed to the Secretary once they married.
The Department’s career ethics officials reviewed the asset in question and correctly
determined that it presented no conflict with the Secretary’s official duties, and so
advised that his fiancée need not divest her interest in that asset. (Treasury’s ethics
attorneys had initially identified this asset for divestiture only out of an abundance
of caution, and subsequent review established that it presented no conflict.) The
Secretary relied on this advice, and his fiancée did not divest her interest. Upon
learning of this advice, OGE acknowledged that it was not aware of any conflict
posed by the asset in question or of any violation of any ethics law as a result of
the imputed interest, but nonetheless declined to certify the Secretary’s financial
disclosure. With OGE’s consent, the Secretary’s Ethics Agreement was subsequently
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00086 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
83
amended to reflect the advice of Treasury’s career ethics officials. I have immense
respect for Treasury’s career ethics officials, I rely heavily on their advice as to the
requirements of applicable ethics laws, and I believe that it is appropriate for the
Department’s senior officials to seek and rely on those career ethics officials’ guid-
ance.
CHINA /CURRENCY NEGOTIATIONS
Question. USTR has publicly stated that Treasury is leading the currency negotia-
tions that were reportedly concluded with respect to Korea and are ongoing with
China. If confirmed, you will be leading the team negotiating the China currency
agreements.
Will you commit to brief Congress in a timely manner on the substance of these
and any other currency negotiations?
Answer. If confirmed, I commit to keeping Congress appropriately apprised of on-
going currency negotiations.
Question. Is it appropriate to agree to binding obligations on the United States
with regard to monetary policy, as part of a negotiation intended to settle claims
regarding China’s unfair trade practices? If it is appropriate, please explain why.
Answer. No, that would not be appropriate. It is my understanding that no agree-
ment with China would result in binding obligations with regard to U.S. monetary
policy. The ability of an independent Federal Reserve to pursue its dual objectives
of low inflation and high employment should not be restricted.
Question. If confirmed, will you commit to immediately make the currency agree-
ment with Korea public?
Answer. If confirmed, I intend to be as transparent as possible, consistent with
our international commitments and national interest.
It is critical that allies support our views on China’s unfair trade practices and
reiterate our concerns regarding intellectual property theft, forced technology trans-
fer, and steel and aluminum overcapacity to China. However, it is difficult for our
allies to support our attempts to address China’s unfair trade practices when we are
also placing tariffs on their imports in order to gain leverage in other, unrelated ne-
gotiations.
Question. If confirmed, how will you seek support from our allies to address Chi-
na’s unfair trade practices, and what would you ask allies to do, to demonstrate
their support?
Answer. If confirmed, I will continue our efforts to seek support from allies to ad-
dress our shared concerns with respect to China’s unfair trade and investment poli-
cies. China’s use of subsidies for State-owned enterprises and other forms of indus-
trial policies create distortions in the global economy. The market access and struc-
tural reforms that we are pushing China to undertake would benefit U.S. firms as
well as foreign firms. I will continue efforts to coordinate with allies through the
G7 as well as through bilateral engagement.
CFIUS
Question. In its dealings with Huawei, ZTE, and others, this administration has
demonstrated its willingness to put national security issues on the table when seek-
ing economic or trade deals from our trading partners. As chairman of the Com-
mittee on Foreign Investment in the United States (CFIUS), Secretary Mnuchin is
responsible for evaluating the national security implications of specific foreign in-
vestments and recommending whether to modify or reject them. In this capacity,
CFIUS is intended to focus solely on genuine national security concerns raised by
a covered transaction, and not on other national interests.
Do you agree that genuine national security concerns should be the key factor
when determining whether to reject or modify a proposed investment? What steps
will you take to mitigate the risk of other factors, including geopolitical concerns,
trade policy, or other conflicts, influencing the Secretary’s decisions on CFIUS mat-
ters?
Answer. The Committee on Foreign Investment in the United States (CFIUS)
evaluates each covered transaction notified to CFIUS for the sole purpose of deter-
mining whether any threat to the national security of the United States would arise
from the transaction. Consistent with section 721 of the Defense Production Act,
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00087 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
84
CFIUS produces a risk-based analysis of any risks to the national security that
would arise as a result of the transaction, considering in each case the particular
threat, vulnerabilities, and consequences associated with the transaction. As Chair
of CFIUS, Treasury is committed to ensuring this rigorous analysis is conducted for
each covered transaction, as required by law.
DIGITAL SALES TAX /OECD PROCESS
Question. During the nominations hearing on July 24, 2019, you recognized the
importance of a multilateral approach and, in particular, the Organisation for Eco-
nomic Co-operation and Development (OECD) process, in addressing the tax chal-
lenges created by the digitalization of the economy.
Please describe the concrete steps you will take to identify and implement a strat-
egy for engagement at the OECD on resolving the DST issue. Please describe the
interagency and international engagement necessary to achieve a successful out-
come at the OECD.
Answer. The Treasury Department believes all companies—regardless of nation-
ality or economic sector—should pay fair rates of taxation. Treasury recognizes that
changes in business practices in the increasingly digitalized, 21st-century global
economy are challenging the decades-old global consensus on the rules for allocating
taxing rights among countries. As a result, the United States—in particular, the
Treasury Department—is leading efforts in the OECD to reach consensus on new
international tax rules. In the OECD, we are working with 131 countries on a multi-
lateral solution. We seek a global consensus for new rules that will ensure all com-
panies pay fair rates of taxation while also (i) providing certainty to taxpayers; (ii)
minimizing administrative burdens; (iii) avoiding double taxation; and (iv) address-
ing transfer pricing and nexus issues that arise with respect to digital and non-
digital businesses.
Treasury is fully committed to seeing the multilateral OECD process succeed. We
believe that the ongoing work is on a good course and that the Program of Work
approved by the Inclusive Framework provides a path to deliver a global consensus
on new rules by the end of 2020. While we are addressing important and com-
plicated issues in the OECD, we are unfortunately also seeing a disturbing trend
of some governments, especially in Europe, politicizing the complex issue of achiev-
ing genuine fairness in the rules for allocating taxing rights. This regrettable trend
is seen most clearly in unilateral DSTs.
With regard to this engagement, Treasury is coordinating closely with all critical
stakeholders in the executive branch, including the Department of State and rel-
evant embassies, the Department of Commerce, and the U.S. Trade Representative,
through an interagency policy coordination committee process. The Department also
believes a robust engagement with the Congress is vital to achieving these ends,
and, if confirmed, I look forward to working with members of the committee on this
vital issue.
QUESTIONS SUBMITTED BY HON. CATHERINE CORTEZ MASTO
Question. On July 16, 2018, the Treasury Department issued Rev. Proc. 2018–38,
which eliminated the requirement for tax-exempt ‘‘dark money’’ organizations to re-
port the identities of major donors. This rule change will significantly hamper the
ability of the IRS, law enforcement, and intelligence organizations to police the
laundering of funds through our political system. The Office of General Counsel pro-
vides legal and policy advice to the Treasury Secretary, and Secretary Mnuchin de-
cided he would no longer collect donor information for certain nonprofit organiza-
tions that may engage in political activities. The Treasury Secretary relied on Gen-
eral Counsel’s legal analyses to justify these actions.
Please provide me with exactly and specifically what role you had in that decision
and the drafting of the legal justification.
Answer. I was aware that the Internal Revenue Service intended to relieve certain
categories of 501(c) organizations of the obligation to report donor information, while
still maintaining that information for inspection upon IRS request. I do not recall
having had any role in preparing the IRS’s legal justification for doing so, but I be-
lieve that the IRS issued Revenue Procedure 2018–38 based on the IRS’s determina-
tion that the inclusion of personally identifiable donor information on Form 990 is
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00088 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
85
‘‘not necessary for the efficient administration of the internal revenue laws,’’ Rev.
Proc. 2018–38 (quoting 26 CFR § 1.6033–2(g)(6)).
Question. Who lobbied or engaged the Department for Rev. Proc. 2018–38? Please
provide me and this committee a list of organizations and interest groups that the
Department met with, either publicly or privately, before the decision was released?
Answer. I do not recall having had any involvement in or awareness of any en-
gagement with external parties regarding Rev. Proc. 2018–38.
QUESTIONS SUBMITTED BY HON. MICHAEL F. BENNET
Question. During your time as General Counsel, did anyone at the White House
or the administration request that: (a) you or someone in your office intervene in
a personal tax matter that was within the purview of IRS’s tax administration or
enforcement responsibilities; (b) you or someone in your office intervene in a per-
sonal matter related to the work of Treasury’s Office of Terrorism and Financial In-
telligence, including the Office of Foreign Assets Control (OFAC) or Financial
Crimes Enforcement Network (FinCEN); (c) a staff member at the Treasury Depart-
ment intervene in a personal tax matter that was within the purview of IRS’s tax
administration or enforcement responsibilities; (d) a staff member at the Treasury
Department intervene in a personal matter related to the work of Treasury’s Office
of Terrorism and Financial Intelligence, including the Office of Foreign Assets Con-
trol (OFAC) or Financial Crimes Enforcement Network (FinCEN)?
If yes to any of the above, please provide information about those contacts to the
committee—including the person contacting you or another Treasury employee, the
reason for the contact, and the nature of the request.
Answer. I am not aware of any such requests.
Question. If you are confirmed as Under Secretary, will you be committed to re-
maining independent of the administration, and keep the Department free from out-
side political influence?
Answer. Under Article II of the Constitution and the laws establishing the De-
partment of the Treasury, each Under Secretary of the Treasury is an officer of the
executive branch. If confirmed, I would fulfill those duties assigned to me in a man-
ner consistent with the Constitution and laws, without regard to any improper polit-
ical influence.
QUESTIONS SUBMITTED BY HON. ROBERT MENENDEZ
Question. If confirmed, you will play an important role in implementing America’s
foreign policy priorities. One such priority is the fight against human trafficking.
Human trafficking is a $150 billion a year crime with over 20 million victims around
the world. The Trafficking Victims Protection Reauthorization Act of 2017, which I
authored and was passed unanimously by both houses of Congress, requires the De-
partment of the Treasury to advocate for better anti-trafficking safeguards and
interventions in multilateral development bank projects. If confirmed as Under Sec-
retary for International Affairs, you will have the ability to exert influence on the
multilateral development banks, to get them to leverage their projects in smart
ways that prevent trafficking and to encourage borrowing countries to increase their
own efforts to combat trafficking.
If confirmed, will you commit to making this a priority and to working with my
office to ensure effective implementation of the law?
Answer. Yes. If confirmed, I look forward to working with you and your staff on
this important matter.
I am increasingly concerned that the United States is not well positioned to en-
gage in economic statecraft for the 21st century—including promoting U.S. jobs,
business and economic interests, engaging in development financing for infrastruc-
ture and other needs, including climate change-related resiliency, and setting stand-
ards for emergent technologies and the digital economy.
Question. Can you expand upon how you would view your role, if confirmed, in
helping to renew and replenish U.S. economic statecraft instruments?
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00089 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
86
Answer. The Treasury Department, including in particular its International Af-
fairs division, is committed to advancing American interests abroad in all matters
within its remit. Doing so requires well-considered strategic shepherding of the var-
ious economic and financial matters committed to Treasury’s care, ensuring at all
times that Treasury’s authorities are deployed judiciously, with a clear-eyed focus
on the effects that actions abroad will have on individual Americans. For Inter-
national Affairs, this includes ensuring that the CFIUS process is focused vigilantly
and precisely on national security threats posed by inbound transactions, all while
preserving the open investment environment that has made the United States the
best place in the world to invest; that Treasury’s engagement with the World Bank,
the IMF, and other multilateral bodies is consistent with and designed to advance
American national interests; that those portions of trade negotiations that fall with-
in Treasury’s authorities result in arrangements that benefit Americans and the
American economy; that international taxing arrangements are fair to American
taxpayers and American companies, and do not discriminate against them; and that
economic agreements and technical assistance are deployed in ways that foster part-
nerships with foreign countries that are broadly beneficial to American interests.
Question. Where do you see the biggest challenges and biggest opportunities?
Answer. While challenges and opportunities with regard to America’s economic in-
terests are constantly evolving with world events, International Affairs is—and
must be—focused on certain issues that present both challenges and opportunities.
For one, the modernization of America’s CFIUS investment security regime pursu-
ant to the recent bipartisan FIRRMA legislation must satisfy dual imperatives: pre-
venting the weaponization of foreign investment in U.S. companies while preserving
the open investment environment that has made the United States the world’s most
attractive investment destination. For another, confronting market-distorting poli-
cies advanced by certain competitors so as to protect American jobs, American tech-
nological leadership, and American competitiveness is a challenge that must be con-
tested on a wide variety of fronts, including through bilateral negotiations and
through U.S. influence at multilateral bodies. For yet another, pushing for high-
standard lending to low-income countries—lending that is transparent and sustain-
able and in the best interests of the borrowing country—presents both an oppor-
tunity to secure greater economic stability around the world and a challenge to
bring about reform in the lending and borrowing practices of those countries that
have not adopted best practices and thus have had a derogatory effect on inter-
national economic stability. If addressed prudently and effectively, all of these mat-
ters have the potential to benefit individual Americans.
QUESTIONS SUBMITTED BY HON. ROBERT P. CASEY, JR.
Question. As you know, Rev. Proc. 2018–38 was issued on July 16, 2018. When
did you conduct your legal review of Rev. Proc. 2018–38?
Answer. I am aware that lawyers in the Office of General Counsel reviewed the
IRS’s Rev. Proc. 2018–38 for any legal issues, as they do for many tax rules and
guidance, but I do not recall having myself reviewed that revenue procedure.
Question. Were you involved in the drafting of the response I received from the
IRS on July 23, 2019 regarding Rev. Proc. 2018–38?
Answer. Not that I recall.
Question. If so, what sections did you draft, review, or provide advice on?
Answer. I do not recall having been involved in the drafting of the response in
question.
QUESTION SUBMITTED BY HON. JOHN CORNYN
Question. The North American Development Bank has helped finance a total of
257 infrastructure projects in its 25 year history. In Texas, the Bank has financed
56 projects providing $605 million in loans and grants, and has leveraged that
amount for $1.76 billion in total investment. The Bank continues to provide critical
resources that help improve the quality of life for a total of 17 million U.S.-Mexico
border residents. I have introduced legislation that would authorize the Bank mov-
ing forward and further support its activities.
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00090 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
87
Do you support the effort to further capitalize and expand the North American
Development Bank?
Answer. At Treasury, we support the North American Development Bank’s mis-
sion to foster growth and development on our shared border with Mexico. I am con-
fident that in carrying out its mission, NADB can do more to advance the economic
well-being of the people of the United States and Mexico. We are committed to
working with our Mexican partners on the development of a new strategy for NADB
to boost its ability to create economic opportunities, enrich communities, and im-
prove the quality of life along both sides of the border. We recognize that a new
strategy could benefit from greater resources and will consider whether additional
capital would improve the NADB’s ability to realize our ambitions. I understand
that the administration has asked Congress to authorize a $10-million purchase of
shares, having already appropriated the funds, so that the U.S. can maintain its 50-
percent ownership share of NADB.
QUESTIONS SUBMITTED BY HON. MARIA CANTWELL
Question. I believe the United States must work with other countries to address
concerns about China—from theft of intellectual property to barriers to market ac-
cess. Both bilateral and multilateral dialogue are very important.
The office you were nominated to lead heads up Treasury’s role in bilateral discus-
sions with China. It previously led the Strategic and Economic Dialogue (S&ED),
the U.S.-China Joint Commission on Commerce and Trade (JCCT), and the U.S.-
China Comprehensive Economic Dialogue. Unfortunately, these dialogues were fro-
zen by the Trump administration.
How will you ensure that the United States maintains regular ongoing dialogue
with China on commercial and economic issues?
Answer. The United States and China have resumed dialogue on an enforceable
trade deal, as President Trump and President Xi agreed to do during their meeting
at the G20 in Osaka, Japan. Our discussions will center on protecting intellectual
property, stopping forced technology transfers, opening China’s markets, and other
needed structural reforms. With respect to non-trade economic issues, Treasury also
regularly engages with its counterparts from the Chinese Ministry of Finance, the
People’s Bank of China, and other Chinese financial regulators at multilateral meet-
ings such as the G20, IMF, World Bank, APEC, and the Financial Stability Board.
Question. How will you coordinate with other allies like Europe and Japan on
China?
Answer. Through Treasury’s regular bilateral engagements with our European
and Japanese counterparts, as well as our active participation in multilateral fo-
rums such as the G7, G20, and the Paris Club, Treasury routinely coordinates with
our European and Japanese counterparts on economic issues of mutual concern re-
lated to China, such as investment security, debt sustainability and transparency,
and overseas development finance, as well as market barriers and China’s distortive
economic and trade policies, which affect firms in all of our countries.
QUESTION SUBMITTED BY HON. TIM SCOTT
Question. As Under Secretary for International Affairs at the Treasury Depart-
ment, you will be responsible for leading the U.S. delegation in and determining pol-
icy for a number of multi-lateral regulatory bodies like the Financial Stability Board
(FSB) and the International Association of Insurance Supervisors (IAIS). Sometimes
these multilateral bodies develop different standards or regulations that might not
be compatible with the United States or could have negative repercussions for U.S.
consumers and it will be your job to assertively and effectively stand up for U.S.
interests.
One current issue that could use your attention immediately is the ongoing devel-
opment of an insurance International Capital Standard (ICS) by the IAIS. The cur-
rent draft of the ICS closely resembles the EU’s approach to solvency regulation and
is widely agreed to not be equivalent with the U.S. system of insurance regulation.
The ICS is expected to be finalized in November at a meeting in Abu Dhabi and
the IAIS has not yet agreed to provide mutual recognition to the U.S. system of in-
surance regulation as part of the completion of this proposal. I, with 41 of my col-
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00091 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
88
leagues, recently sent a letter to Federal Reserve Governor Randal Quarles express-
ing these concerns.
Will you commit that you will make achieving formal recognition of the equiva-
lency of the U.S. insurance system a top priority?
Answer. Treasury strongly supports the state-based system of insurance regula-
tion and is committed to continued engagement in the international standard-
setting work at the IAIS to advance U.S. interests. Treasury is working closely on
this issue with the other members of ‘‘Team USA’’—the U.S. States, the National
Association of Insurance Commissioners, and the Federal Reserve Board. It is im-
portant to note that international standards issued by the IAIS and other standard-
setting bodies are non-binding in the United States, and they will only become law
in the United States if implemented by the relevant State or Federal authorities.
Treasury will continue to coordinate with other members of Team USA on the work
at the IAIS, and we will continue to advocate, both now and during the ensuing 5-
year monitoring period, that the ultimate outcome of the ICS accommodates the di-
verse approaches to solvency regulation taken by various jurisdictions around the
world, including consideration of our State-based regulatory system.
PREPARED STATEMENT OF HON. RON WYDEN,
A U.S. SENATOR FROM OREGON
This morning the Finance Committee meets to discuss four important nomina-
tions.
Mr. Brent McIntosh is nominated to be Treasury Under Secretary for Inter-
national Affairs. Mr. Brian Callanan is nominated to be Treasury General Counsel.
Mr. Brian McGuire is nominated to be a Deputy Under Secretary of the Treasury
for Legislative Affairs. And Mr. Travis Greaves is nominated to be a judge of the
United States Tax Court.
I’ll start my remarks with the Treasury nominees. There’s been a pattern among
some of the Trump nominees who’ve come before this committee. In this room they
swear up and down that they’ll serve with independence on behalf of all Americans.
But after they’re confirmed, blind loyalty to Donald Trump takes precedence over
following the law.
The nominees before the committee today are experienced—there’s no question
about that. But with the Trump administration defying nearly all congressional
oversight, the right resumes are not enough. The Finance Committee should have
confidence that nominees would be able to resist pressure to make politically expe-
dient decisions that help Donald Trump personally at the expense of typical Amer-
ican families.
In that vein, I want to turn to the Treasury Department’s handling of the Ways
and Means Committee’s request for Donald Trump’s tax returns under section 6103
of the tax code.
From where I sit, the Department has tossed aside the law and decades of prece-
dent to protect the President from congressional scrutiny.
In May, I began investigating whether there was political interference in the deci-
sion to withhold the tax returns. I asked the Treasury a series of questions about
the involvement of political appointees, and the initial response was misleading and
inaccurate. I went back and demanded concrete answers.
After working with the Treasury to get them, the set of facts the Department
agreed upon shows the unprecedented nature of its actions.
This type of inquiry has never been political. Now the Trump Treasury Depart-
ment is politicizing it—top officials there are trampling all over a process that’s al-
ways been routine.
The Treasury Secretary has never before been involved in responding to a request
for tax returns under section 6103. Secretary Mnuchin is the first.
Second, the Treasury Department has never before formally consulted the Office
of Legal Counsel on whether to comply with a specific 6103 request. OLC’s opinion
read like it was written by Rudy Giuliani to justify the decision Treasury had al-
ready made. The analysis put forward by the Justice Department has already been
laughed out of court by judges who have noted that the Congress has broad inves-
tigative authority.
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00092 Fmt 6601 Sfmt 6621 R:\DOCS\44390.000 TIM
89
And third, the Treasury Department has never before formally considered wheth-
er there is a legitimate legislative purpose behind a 6103 request—not even for
Chairman Grassley’s investigation into ACORN.
Taken together, it’s impossible to conclude that any of what the Treasury did was
on the level. That’s why I have deep concerns about the nominations of Brent
McIntosh and Brian Callanan, who played central roles in the Department’s re-
sponse. They were also right in the middle of the Trump administration’s decision
to allow more foreign money and dark money groups like the NRA to buy their de-
sired outcomes in American elections. That was a terrible decision, and the damage
was compounded when the Treasury Department then made a frivolous argument
to attempt to thwart congressional review of the rule.
I cannot ignore those facts. Mr. McIntosh and Mr. Callanan are currently the top
lawyers at the Treasury. It has appeared that Treasury’s leadership is more inter-
ested in protecting Donald Trump and party interests than guaranteeing that the
Department follows the law. In my judgement, that conduct does not warrant pro-
motions.
Switching gears for a moment to the U.S. Tax Court, Travis Greaves has been
nominated to serve a 15-year term and would help ensure taxpayers get a fair shake
in resolving tax disputes.
It’s true that this nominee has 2 years of experience at the Justice Department’s
Tax Division, as well as time spent in private practice. However, Mr. Greaves’s nom-
ination to the committee was not accompanied by a recommendation letter from the
American Bar Association’s Tax Section. This is the first time in many years such
a letter was not included with the paperwork of a Tax Court judge. It could be be-
cause Mr. Greaves’ experience is far more limited than other nominees to the Tax
Court. So I look forward to hearing from him as to why he feels he is qualified for
this important role.
Æ
VerDate Sep 11 2014 20:14 May 10, 2021 Jkt 000000 PO 00000 Frm 00093 Fmt 6601 Sfmt 5011 R:\DOCS\44390.000 TIM
File and source
- File
- CHRG-116shrg44390.pdf
- Size
- 379,109 bytes
- SHA-256
- 1b373e13f00a01396771fe8db4431089673e9776b9e28409f9d878d24f6db1c1
- Our copy
- CHRG-116shrg44390.pdf
- Original
- www.govinfo.gov