mr. charles rettig, will join us and i appreciate that personally and professionally. mr. rettig, this committee has waited a long time for you to join us, and for -- we already looking anxiously, waiting anxiously. nearly two years. it is astonishing this is the first time you're appearing before the chief tax writing committee in the house. i mean, put yourself in our shoes, we're trying to do our job, you're trying to do your job, and we have very little communication. with a brand new administration on the horizon this may be your first or your last appearance before us. before us. i'm not suggesting either, but the point of the matter is we're glad you're here. i'm disappointed you refused to join us for our important hearing on taxpayer fairness a few weeks ago. the united states has had an excellent record of compliance with our tax laws. americans dutifully pay their taxes assuming the system is fair for all. whether you're rich as rockefeller or just a regular joe, because of that our voluntary system, tax system has been a model for the world. it really is. at lea

mr. charles rettig, will join us, and i appreciate that personally and prossionally. mr. rettig, this committee has waited a long time for you to join us, and we were looking anxiously, wting anxiously. nearly two years. it is astonishing this ishe first time you're appearing before the chief tax-writing committee in the house. i mean, put yourself in our shoes. we're trying to do our job, you're trying to do your job, and we have very little communication. with a brand new administration on the horizon, this may be your first or your last appearance before us. i'm not suggesting either, but the point of the matter is we're glad you're here. i'm disappointed you refused to join us for our important hearing on taxpayer fairness a few weeks ago. the united states has had an excellent record of compliance with our tax laws. americans dutifully pay their taxes assuming the system is fair for all. whether you're rich as rockefeller or just a regular joe, because of that our voluntary system, tax system has been a model for the world. it really is. at least until recently. our h

mr. rettig says yes, then i want to thank the commissioner and i'm glad we agree. will you pro-offer your resignation to president-elect biden, yes or no? >> no. >> if rettig -- well, you're saying no to that particular question, right? >> correct. >> i'm asking you, mr. commissioner, to pro-offer your resignation to the incoming president to facilitate the transition to the new administration. and i will recommend that it be accepted. mr. commissioner, under a new administration, if you are asked to provide soon to be former president trump's tax returns to the committee, will you comply? >> sir, as you are aware i cannot discuss issues pertaining to the tax returns since they are involved in a litigation. >> so you're not answering that question. >> i can't. >> i'm not asking you anything but, will you provide, if you're asked? >> sir -- >> and you answered no. >> i'm not going to speculate and i cannot address the question. >> so you didn't answer no, you said you're not going to ant at this time. >> i cannot answer the question, sir. >> mr. commissioner, interna