Court documents filed late last week by lawyers for a political consultant firm hired by a GOP-aligned super PAC argue Gov. Andrew Cuomo’s anti-corruption commission hasn’t made a convincing case for them to reveal the group’s donors.

The Moreland Commission on Public Corruption last year sent a subpoena to the firm Strategic Advantage International, a vendor for the group Common Sense Principles, in order to gain more information on who funded the group’s efforts during the 2012 campaign cycle on behalf of Senate Republicans.

Attorney General Eric Schneiderman’s office argued in court filings last month that more sunlight on who funded the group’s activities would give the anti-corruption panel a better understanding of how the organization functioned.

The organization, designated a 501(c)4 non-profit, spent millions in the 2012 political campaign blasting three Democratic candidates for Senate: Sens. Ted O’Brien, George Latimer and Joe Addabbo.

Strategic Advantage helped develop a website for Common Sense Principles.

Common Sense Principles filed a disclosure report last year with the Joint Commission on Public Ethics that showed a single contribution from an apparent shell organization.

But in a filing in state court meant to quash the Moreland Commission’s subpoena, lawyers for Strategic Advantage argue that Common Sense Principles followed the law in disclosing what it did, while also filing the proper paperwork.

Strategic Advantage also took aim at Schneiderman’s filing last month, which it says included “an irrelevant polemic against ‘dark money,’ highlighting the Commission’s bias against an out-of-state organization that has chosen to express opinions and support policies of which the Commission and the Governor disapprove.”

Indeed, the firm argues that is precisely that negative-sounding language that threatens the identities of the donors to the group.

“The high-profile, inflammatory nature of the Commission’s investigation heightens the risk of reprisal against Common Sense’s donors,” the filing says.

The company also argues the press bias against Common Sense Principles is biased and would give contributors unfavorable attention in the media.

“If the names of Common Sense’s donors were to be publicized, the media scrutiny of those donors would surely be intense – and the prevalent media view of the organization is not favorable,” the filing says.

Finally, the company makes the case that if the Moreland Commission members are so upset with the current political disclosure laws, they should take their case to Congress.

“If the Commission believes that the privacy protections granted by the IRS undermine accountability in the electoral process, then it should lobby Congress to make changes, but the Commission’s charge does not pertain to reevaluation of those federal laws and policies,” the filing says.

Document by Nick Reisman