Treasury Secretary Steven Mnuchin Steven Terner MnuchinHillicon Valley: DOJ proposes tech liability shield reform to Congress | Treasury sanctions individuals, groups tied to Russian malign influence activities | House Republican introduces bill to set standards for self-driving cars Treasury: Trump's payroll tax deferral won't hurt Social Security Treasury sanctions individuals, groups tied to Russian malign influence activities MORE on Wednesday said that the department is trying to find out who wrote a draft IRS memo that found that the agency has to provide tax returns to Congress unless executive privilege is invoked.

The memo does not mention President Trump Donald John TrumpBiden on Trump's refusal to commit to peaceful transfer of power: 'What country are we in?' Romney: 'Unthinkable and unacceptable' to not commit to peaceful transition of power Two Louisville police officers shot amid Breonna Taylor grand jury protests MORE's tax returns, but it could be used by Democrats to argue the administration is wrong not to turn over those documents to congressional panels with jurisdiction on taxes.

“We're trying to find out who wrote the memo, where it came from, when it was and why it wasn't distributed," Mnuchin said at a House Financial Services Committee hearing.

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Mnuchin last week rejected a subpoena from House Democrats for six years of Trump's tax returns, saying their request lacks a legitimate legislative purpose.

The rejection of the subpoena came after Mnuchin rejected Democrats' request for the tax returns made under a section of the tax code that states that the Treasury secretary “shall furnish” returns requested by the chairmen of congressional tax committees.

A draft IRS memo written by an attorney in the chief counsel's office last fall, reported on by the Washington Post Tuesday evening, said that the chairmen of Congress’s tax committees don't need to provide a reason for requesting tax returns and that the Treasury secretary doesn't have discretion.

Mnuchin in response to questions from Rep. Jennifer Wexton Jennifer Lynn WextonHouse passes bill aimed at imports tied to Uyghur forced labor This week: Supreme Court fight over Ginsburg's seat upends Congress's agenda The Hill's Campaign Report: Trump's rally risk | Biden ramps up legal team | Biden hits Trump over climate policy MORE (D-Va.) said he doesn't believe it's the case that the memo contradicts his conclusion not to comply with Democrats' demands for Trump's tax returns.

“That memo I understand is addressing a different issue and is not addressing the issue that we and the Department of Justice looked at,” he said.

Mnuchin said he only became aware of the memo this week “when we got an inquiry from The Washington Post.” He said he doesn't know who wrote it.

Mnuchin said that he hasn't thoroughly reviewed the memo.

“I looked at it literally on the way up here,” he said. “Someone handed me the printed copy of it. I would not describe that as I've reviewed it.”

He also reiterated that he's had no discussions with Trump about the tax-returns issue.

“I've had no conversations ever with the president or anyone in the White House about delivering the president's tax returns to Congress,” he said.