New York officials “are unmoored from reality” in their effort to get a D.C. court to drop President Donald Trump’s lawsuit aiming to keep the state from handing over his tax returns if congressional Democrats request them, according to Trump.

Trump made that statement in a memo in opposition. State Attorney General Letitia James and state tax commissioner Michael R. Schmidt have twice argued that jurisdictional issues should force Judge Carl J. Nichols to dismiss the case against the New York defendants in the U.S. District Court for the District of Columbia.

But James and Schmidt can’t complain about that since they “concocted a plan to send the President’s tax returns to D.C., with the intent to injure him there, working in close coordination with Congress,” the Sept. 9 memo said.

The motion to dismiss the case is premature and lacks merit, Trump also said. The court should wait to resolve the issue until House Ways and Means Committee Chairman Richard Neal (D-Mass.) actually requests the state returns, and James and Schmidt reveal how they will comply.

Trump filed the lawsuit in July after New York Governor Andrew Cuomo (D) signed into law a measure that gives key members of Congress the ability to request his state tax returns. Trump is suing in his capacity as an individual.

Separately, Neal has sued Treasury and the IRS for refusing to release six years of Trump’s federal tax returns.

The suit also includes as defendants the committee, Neal, and committee Chief Tax Counsel Andrew Grossman.

The case is Trump v. Comm. on Ways and Means, D.D.C., No. 1:19-cv-02173, memorandum in opposition 9/9/19.