New York Attorney General Letitia James recently subpoenaed former President Donald Trump as well as his two eldest children — Ivanka Trump and Donald Trump Jr. — in a civil probe into whether the Trump Organization manipulated the value of its assets, according to court documents made public Monday. 

Media reports revealed that Ivanka Trump and Donald Trump Jr. have refused to comply with the subpoenas.

The involvement of Donald Trump’s adult children was disclosed in the court document after the Trump Organization tried to block James from questioning Ivanka Trump and Donald Trump Jr.

The subpoena seeks testimony and documents "in connection with an investigation into the valuation of properties owned or controlled by Donald J. Trump or the Trump Organization, or any matter which the Attorney General deems pertinent thereto." 

The subpoenas were issued on Dec. 1.

Eric Trump, Donald Trump's second-oldest son, had been questioned by James' office in October 2020. He alleged that the investigation is politically motivated. 

The investigation is looking into whether Donald Trump inflated his assets to secure bank loans and then undervalued them to reduce his taxes. One incident includes the value of Donald Trump’s golf club outside New York City that was originally valued at $50 million and then became $1.4 million when it was time for Trump to file his taxes, the Guardian noted.

James has obtained a number of documents related to the investigation and has looked into several of the Trump Organization’s properties. If James finds any evidence of wrongdoing she can file a lawsuit but cannot file criminal charges.

Donald Trump’s tax affairs are part of a separate criminal investigation being led by Manhattan District Attorney Alvin Bragg. 

Representatives for James and the Trump Organization have yet to comment.