New York's attorney general filed a motion Tuesday seeking to compel former President Trump and his two elder children to appear for sworn testimony in her office's civil investigation into the Trump Organization's financial dealings.

Why it matters: Attorney General Letitia James revealed new details in the court filing and a statement on her office's investigation into the Trump Organization's business practices, including a preliminary finding alleging the company used "fraudulent and misleading asset valuations to obtain economic benefits."

Donald Trump, Donald Trump, Jr., and Ivanka Trump have all been closely involved in the transactions in question, so we won’t tolerate their attempts to evade testifying in this investigation.

— NY AG James (@NewYorkStateAG) January 19, 2022

• It's the latest escalation in James' investigation, after she issued subpoenas for Donald Trump Jr. and Ivanka Trump, who are named in Tuesday's filing, and requested a deposition from the former president last month.
• James' motion is in response to the former president's efforts to block her investigation by filing a lawsuit and seeking her removal from the probe. Trump has accused the Democratic attorney general of launching a "politically motivated attack."

Worth noting: A statement from the attorney general's office said that while James "has not yet reached a final decision regarding whether this evidence merits legal action, the grounds for pursuing the investigation are self-evident."

• Representatives for the Trump Organization and former president did not immediately respond to Axios' request for comment.

Read the court filing, via DocumentCloud:

Editor's note: This article has been updated with new details throughout.