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The non-profit watchdog organization American Oversight sued the Trump administration on Monday for “unlawfully withholding records” associated with the administration’s attacks against Harvard, in what the group alleges is a violation of the Freedom of Information Act.

The lawsuit is addressed to the Internal Revenue Service — housed in the Department of the Treasury — and the Department of Education for “failing to comply with the applicable time-limit provisions of FOIA,” noting the records are “urgently needed to inform the public.”

Along with not providing records by FOIA’s legal deadline, the suit declared that Trump’s use of the IRS was an overstep.

“This case reflects a deepening threat to civil society posed by the Trump administration’s escalating pattern of weaponizing the levers of government against those who dissent,” American Oversight wrote in the suit, alleging that the White House has conducted “politically motivated investigations” and “retaliatory audits.”

According to the Treasury Department, FOIA is a law that provides citizens with “the right to request access to records of the Executive Branch.” Under FOIA, responses to requests must be delivered within 20 business days after such requests are received.

American Oversight requested documents from the IRS on April 17, two days after Trump threatened to strip Harvard of its tax-exempt status.

“Perhaps Harvard should lose its Tax Exempt Status and be Taxed as a Political Entity,” Trump wrote in a post on Truth Social on April 15.

The White House’s threats came one day after Harvard President Alan M. Garber ’76 rejected Trump’s demands, including the elimination of diversity programming and restriction of student protests in exchange for federal funding.

American Oversight’s suit alleges that the IRS has continually pushed back the deadline for providing the requested records.

The request was originally due on May 15, but the IRS said they needed “additional time to search,” and used a 10-day statutory extension that FOIA allows in “certain circumstances,” extending their response date to May 30.

But according to the suit, there were “no ‘unusual circumstances’ justifying a ‘statutory extension’ of the deadline.” Spokespeople for the IRS, the Education Department, and the Treasury Department did not immediately respond to requests for comment.

A University spokesperson declined to comment on American Oversight’s lawsuit.

The lawsuit also alleges that the Department of Education has not responded to American Oversight’s public records request, outside of acknowledging receipt on April 18.

In a press release about the lawsuit, the organization reiterated that the IRS is not a political tool.

“The IRS exists to enforce tax law impartially — not to be weaponized to carry out President Trump’s political vendettas under the guise of civil rights enforcement,” Executive Director of American Oversight Chioma I. Chukwu said in the press release. “This lawsuit aims to expose the administration’s true motives and stop this dangerous abuse of power before it escalates further.”

In an email to The Crimson, Chukwu wrote that this delay in response from the IRS “raises serious concerns.”

“The public is being kept in the dark about a highly politicized effort to target a prominent educational institution,” Chukwu wrote. “It undermines transparency, erodes public trust, and conveniently prevents scrutiny when it matters most — while the issue is still in the news and the public is paying attention.”

In requesting the records, American Oversight sought to uncover “improper interference” and “potential political influence” behind the IRS’s move, according to the lawsuit..

Citing section 7217 of the Internal Revenue Code, the suit claims the president cannot “‘request, directly or indirectly, any officer or employee of the Internal Revenue Service to conduct or terminate an audit or other investigation of any particular taxpayer with respect to the tax liability of such taxpayer.”

The organization’s records request would reveal if an illegal use of the IRS took place, even if Harvard’s tax-exempt status is ultimately revoked.

“Records demonstrating whether such a request took place would shed light on potential unlawful conduct connected to IRS’s operations, regardless of whether the agency ultimately undertook any such investigation or audit,” according to the suit.

Chukwu wrote that this suit extends past the publicization of these records, it is about upholding the rights of the public.

“This case is about more than documents,” she wrote. “It’s about defending the public’s right to know if the government is weaponizing its power against disfavored institutions.”

“Today, it’s Harvard. Tomorrow, it could be any number of nonprofits, universities, or foundations serving the public good. We won’t be intimidated — and we’re fully prepared to fight in court to ensure the truth comes out,” Chukwu added.

The hearing for the case was assigned to District Judge Christopher R. Cooper, though a hearing has yet to be scheduled.

—Staff writer Shawn A. Boehmer can be reached at shawn.boehmer@thecrimson.com. Follow him on X @ShawnBoehmer.

—Staff writer Chantel A. De Jesus can be reached at chantel.dejesus@thecrimson.com. Follow her on X @c_a_dejesus.