The U.S. Department of Justice unveiled its legal arguments for providing former President Donald Trump’s tax returns to Congress, saying the ex-president’s business assets and position were so unique that lawmakers need the documents to determine whether there were any issues in auditing Trump’s taxes.

Trump’s counsel with Consovoy McCarthy last month filed new claims in the long-running lawsuit over the tax returns after the Biden DOJ said it would comply with a congressional request to obtain the records. Justice Department attorneys late Thursday filed a motion to dismiss those claims, rejecting the arguments made by the Trump attorneys seeking to shield the returns from Congress.