As Donald Trump’s third year as president neared its end, he appeared at one of the religious right movement’s biggest annual events and declared, “I will never allow the IRS to be used as a political weapon.”
Even at the time, the declaration was unfortunate: Former White House chief of staff John Kelly claimed that Trump “repeatedly” tried to get the Internal Revenue Service to go after his perceived political enemies. As Trump’s fifth year as president gets underway, the president’s 2019 quote looks even worse.
It’s been a few weeks since Trump, crossing a dangerous line, sicced the IRS on Harvard University, putting the future of the school’s tax-exempt status in doubt. Late last week, the president went a step further, declaring by way of his social media platform, “We are going to be taking away Harvard’s Tax Exempt Status. It’s what they deserve!”
There was some ambiguity in the phrasing. Was Trump making a prediction about an IRS investigation? Was he telling the IRS what to do with the university’s tax exemption? Was he making an announcement about a decision that had already been made?
The answers to these questions were far from clear, but as The New York Times reported, the rhetoric did not go unnoticed in Cambridge.
Harvard University signaled Friday that it would resist President Trump’s renewed threat to revoke the school’s tax-exempt status, a move for which it said there was “no legal basis” as the president escalated his bitter dispute with the nation’s oldest university. Harvard stopped short of explicitly pledging a legal challenge to a revocation of its tax status, a change that would upend the university’s finances. But a spokesperson for the university said in a statement that there was “no legal basis to rescind Harvard’s tax-exempt status.”
Similarly, Harvard University President Alan Garber told The Wall Street Journal that such a move would be “highly illegal.”
That’s true. As the Times’ report noted, federal law “prohibits the president from directing the I.R.S. to conduct tax investigations” — a line Trump has already apparently crossed — and a Bloomberg News report added that the IRS code “prevents presidents from interfering with the federal tax agency’s decisions.”
Whether there will be any accountability for the president’s apparent indifference to these restrictions remains to be seen.








