When House Ways and Means Committee Chairman Richard Neal (D-Mass.) asked for six years of President Donald Trump’s tax returns, he relied on a provision in the tax code.

Tax code Section 6103 says that the chairman of Ways and Means, the chairman of the Senate Finance Committee, and the chief of staff of the Joint Committee on Taxation can seek tax returns. Stuart Gibson, a former tax litigator with the Department of Justice and now deputy editorial director of international tax at Bloomberg Tax, joined reporters Siri Bulusu and Amanda Iacone to discuss the law’s purpose and its evolution.

Listen to the latest episode of Talking Tax.