The IRS said the memo, titled “Congressional Access to Returns and Return Information,” was
a draft document written by a lawyer in the Office of Chief Counsel and did not represent the agency’s “official position.” The memo is stamped “DRAFT,” it is not signed, and it does not reference Trump.
https://beta.washingtonpost.com/business/economy/confidential-draft-irs-memo-says-tax-returns-must-be-given-to-congress-unless-president-invokes-executive-privilege/2019/05/21/8ed41834-7b1c-11e9-8bb7-0fc796cf2ec0_story.html?outputType=amp