Show me were The Revenue Act of 1924 waives someones 4th amendment rights. Burden of proof would have to be shown because requesting information without due process would violate a persons 4th amendment rights. So, yet another Democratic witch using blind hate and CNN's unconfirmed and anonymous sources does not qualify for burden of proof or a valid "reason" to compel the IRS to release someone's private information.
The right of the people to be secure in their persons, houses, papers, and effects, against unreasonable searches and seizures, shall not be violated, and no Warrants shall issue, but upon probable cause, supported by Oath or affirmation, and particularly describing the place to be searched, and the persons or things to be seized.
4th AMENDMENT for Dummies
https://constitutioncenter.org/interact ... /interp/4h
Cummings has of course already satisfied the burden of proof in his letter, where he provides numerous reasons for the request that include, among others, the potential crime of Donald Trump inflating his net worth for a bank in order to secure a loan.
Our opinions on the matter are irrelevant. It'll be settled in court, and Cummings at the very least will likely get a copy of Trump's tax returns.