The U.S. Court of Appeals for the D.C. Circuit on Thursday wrestled with whether former President Donald Trump should be treated like a sitting president or a private citizen in his bid to shield his tax records from a House committee.

Judge Karen LeCraft Henderson repeatedly noted that Trump was in office when the House Ways and Means Committee initially requested his tax returns in 2019 as part of an investigation into how the IRS audits presidents. She said the House’s ability to use document requests to gain “an institutional advantage” over the executive branch is still in play, even though Trump is no longer in office.