The congressional panel probing the Jan. 6, 2021 attack on the U.S. Capitol released its final report late on Thursday, outlining its case that former U.S. President Donald Trump should face criminal charges of inciting the deadly riot.

The 845-page report lists 17 specific findings, discusses the legal implications of actions by Trump and some of his associates and includes criminal referrals to the Justice Department of Trump and other individuals, according to an executive summary released earlier this week.

The report is based on nearly 1,200 interviews over 18 months and hundreds of thousands of documents, as well as the rulings of more than 60 federal and state courts.

Although the Democratic-led panel requests that Trump be charged with four crimes, including obstruction and insurrection, it does not compel federal prosecutors to act. However, it does mark the first-ever congressional criminal referral against a former president.

The news comes after US lawmakers voted Tuesday to make public Donald Trump's tax returns, ending a years-long battle by the former president to keep the filings private as his cloudy financial past continues to stoke controversy.

In November, Trump announced his run for the 2024 White House race saying: "In order to make America great and glorious again, I am tonight announcing my candidacy for president of the United States", minutes after filing the official paperwork for his third presidential run.

Trump paid $1 million in tax while in office but nothing in 2020

Donald Trump paid $1.1 million in federal taxes in the middle two years of his presidency, according to a report being scrutinized by lawmakers Wednesday -- but almost nothing for the rest of his time in the White House. The seven-figure sum the former Republican president shelled out in 2018 and 2019 dwarfs his $750 bill in 2017 -- and he paid nothing at all as his losses mounted in 2020, the year of his failed re-election bid.

The figures, released late Tuesday in a report by the US Congress Joint Committee on Taxation, showed that the 76-year-old billionaire mostly claimed enormous deficits from 2015 to 2020.

The report also showed that Trump had carried forward $105 million in net operating losses on his 2015 return, $73 million in 2016, $45 million in 2017 and $23 million in 2018 to reduce his tax liability.

The House Ways and Means Committee voted Tuesday to release all of Trump's 2015-2020 returns, ending a four-year battle between Democrats and the former president that eventually reached the Supreme Court.

But it could take days before they are made available to the public, as the documents need to be expunged of social security numbers and other sensitive information.

A separate congressional report on the Internal Revenue Service's mandatory presidential audit program showed it was not doing its job during most of Trump's time in office.

"The IRS only opened one mandatory examination from 2017 to 2020 for returns filed while the former president was in office," the report reads.

The IRS began to audit Trump on the very day that Ways and Means Democrats requested his tax information in 2019.