In a brief filed late Tuesday, lawyers from the office of Manhattan District Attorney Cyrus Vance Jr. argued that the U.S. Court of Appeals for the Second Circuit should affirm the dismissal of a suit from President Donald Trump, who is seeking to avoid a grand jury subpoena from the DA's office for his tax returns.

Carey Dunne, general counsel in the DA's office, wrote that U.S. Senior District Judge Victor Marrero was correct in his Oct. 7 ruling that federal courts should stay out of a debate over a state subpoena. He went on to argue that Trump will not be harmed by the subpoena to his accounting firm, Mazars USA, despite his claims and urgent motions to the contrary.

"Lacking any cognizable legal basis to challenge the Mazars Subpoena, (Trump and the U.S. Department of Justice) resort to specious assertions that a parade of horribles will follow from enforcement," Dunne wrote.

Trump's attorney William Consovoy of Consovoy McCarthy filed two motions Tuesday morning, asking for stays in case he loses in the Second Circuit and needs to appeal to the Supreme Court.

Those motions both rested on the idea that Trump will be subject to "irreparable harm" if the subpoena is enforced. Dunne attacked that idea in his brief Tuesday afternoon, writing that grand jury proceedings are secret and, since Trump has filed state and federal tax forms, he has already disclosed his tax information to government authorities with secrecy obligations.

Time is of the essence for the DA's office, Dunne wrote in an echo of previous arguments, because statutes of limitations are at risk of running out in the associated investigation. The exact matter under investigation has not been publicly discussed, but Dunne argued that delay itself is Trump's goal.

"Of course, in this situation, litigation delays — when accompanied by continued stays of subpoena compliance — mean that Trump will prevail in his ultimate goal of preventing disclosure of the records at issue until after the statutes of limitation expire, even if he does not ultimately prevail on the merits of his extravagant legal claim," Dunne wrote.

Dunne wrote that Trump has not been indicted, arrested, prosecuted or imprisoned, and any claim that he's immune from those actions is not yet ripe. Releasing tax returns should not take up much time, Dunne wrote, noting that previous presidents did so for decades.

Trump's lawyers have said many state prosecutors are likely to investigate the president if courts find that Vance can do it. Dunne responded by pointing out that Trump lived and worked in New York for years, so New York has more reason than other states to initiate investigations.

Trump's reply brief is due at 5 p.m. Thursday, and arguments are set for Oct. 23 in the Second Circuit.

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