“If Joe Biden did personally loan James Biden an amount that was later repaid by the $200,000 check, please provide the loan documents, including the loan payment, loan agreement, and any other supporting loan documentation. As you may know, the Internal Revenue Code has specific requirements for delineating and reporting ‘below-market [rate] loans” from gifts. While there are some exceptions, for example loans of $10,000 or less, the payment in question would not appear exempt from such requirements if it is a loan. Indeed, there appears to have been no interest paid on the ‘loan’ based upon the White House’s own representations. The current lack of documentation leaves reason to doubt claims that this transaction was repayment for a legal loan. We request documentation clarifying the nature of this payment and whether all applicable documentation and IRS filings were properly made,” wrote Chairman Comer.