18 US Code 4

[Matty]

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I'm not trying to defend trump's actions that were revealed this afternoon, but is there a legal reason why this wouldn't apply to comey?

[The_Doctor]

Comey would probably have the defense he was investigating Trump's ties to Russia and issues and delayed revealing it to not impede an investigation. Prosecutors would probably accept it as a defensible rationale especially since Comey wrote a memo on it immediately. Comey is probably cognizant of the statute; if he were trying to hide something he would've not memo'd it immediately.

If this is all true basically Trump is the one in hot water not Comey. The paper trail is apparently because Comey was suspicious of Trump and covered his behind to make sure if there was a case he was legally armed with evidence and information.

[SteveRogers]

Well the FBI is such an "authority" under that statute, and Comey was the director of the FBI. So assuming he didn't actively conceal the information, its not super clear what higher authority that statute would require Comey to report the info to. More to the point, from what has been reported today it sounds like Comey did in fact share these memos with others at the FBI and at DOJ, so he's probably covered on this front.