Federal Judge Questions Whether President Trump's $10 Billion Lawsuit Against the IRS Can Proceed

Apr 25, 2026, 10:04

Introduction

A federal judge has raised a legal question about whether President Donald Trump's $10 billion lawsuit against the Internal Revenue Service (IRS) can be heard in court. The judge questioned if a sitting president can sue an agency that is under his own control. The case, filed in late January 2025, involves claims that an IRS contractor mishandled Trump's tax returns.

Main Body

The lawsuit was filed by President Trump, his sons Donald Trump Jr. and Eric Trump, and the Trump Organization. They are seeking $10 billion in damages for harm to their reputation and finances caused by the unauthorized release of their tax returns. The leak happened in 2023 and was carried out by Charles Littlejohn, a former IRS contractor who pleaded guilty and received a five-year prison sentence. The documents were later published by The New York Times, showing that Trump had paid only $750 in federal income tax in 2016 and 2017. In an order issued in late April 2025, U.S. District Judge Kathleen M. Williams, who was appointed by President Obama, expressed doubt about whether the two sides are truly in conflict. She noted that although Trump filed the lawsuit in his personal capacity, he is the sitting president and the defendant agencies—the IRS and the Treasury Department—are under his control. She also pointed out a potential problem: an executive order requires executive branch employees to follow the president's interpretation of the law. This could conflict with the Attorney General's legal duty to defend the IRS in court. The judge ordered both sides to submit written arguments about whether there is a real dispute. A hearing is scheduled for May 27, 2025. She also denied a joint request from the parties to pause the case for 90 days to allow settlement talks. According to reports, settlement negotiations are taking place between Trump's legal team and the Department of Justice (DOJ). Acting Attorney General Todd Blanche said that the DOJ regularly deals with difficult decisions involving competing interests and will act properly and ethically. If a settlement is reached, the Trump administration would be paying the president and his family using taxpayer money. However, Trump has said he would donate any money received to charity. The DOJ has not yet formally responded to the lawsuit.

Conclusion

The future of President Trump's lawsuit against the IRS depends on whether the court decides that there is a real conflict between the parties. A hearing scheduled for late May 2025 will address this constitutional question. The case could be dismissed if the judge finds that the court does not have the authority to hear it.

Vocabulary Learning

dismissed (v.)
rejected / to officially stop a legal case駁回；撤銷
Example:The judge may dismiss the case if there is no conflict.
mishandled (v.)
handled badly / to deal with something incorrectly or carelessly處理不當；錯誤處理
Example:The contractor mishandled Trump's tax returns.
pleaded (v.)
declared guilt / to state in court whether you are guilty or not認罪；答辯
Example:Littlejohn pleaded guilty to leaking the documents.
settlement (n.)
agreement / an official resolution of a legal dispute和解；協議
Example:Settlement talks are ongoing between the parties.
unauthorized (adj.)
not permitted / without official permission未經授權的
Example:The unauthorized release of tax returns caused a scandal.

Sentence Learning

The judge questioned if a sitting president can sue an agency that is under his own control.
Relative clause: 'that is under his own control' modifies 'agency', specifying which agency. It helps clarify the relationship between the president and the agency.關係從句：'that is under his own control' 修飾 'agency'，具體說明是哪個機構。它有助於釐清總統與該機構之間的關係。
The leak happened in 2023 and was carried out by Charles Littlejohn, a former IRS contractor who pleaded guilty and received a five-year prison sentence.
Passive voice: 'was carried out' focuses on the action rather than the doer. Relative clause: 'who pleaded guilty and received...' provides additional information about Charles Littlejohn.被動語態：'was carried out' 強調動作而非執行者。關係從句：'who pleaded guilty and received...' 提供關於 Charles Littlejohn 的額外信息。
In an order issued in late April 2025, U.S. District Judge Kathleen M. Williams, who was appointed by President Obama, expressed doubt about whether the two sides are truly in conflict.
Passive voice: 'was appointed' shifts focus to the judge being appointed. Relative clause: 'who was appointed by President Obama' identifies the judge. Reduced relative clause: 'issued in late April 2025' modifies 'order'.被動語態：'was appointed' 將焦點轉移到法官被任命的事實。關係從句：'who was appointed by President Obama' 標明法官身份。縮略關係從句：'issued in late April 2025' 修飾 'order'。
She noted that although Trump filed the lawsuit in his personal capacity, he is the sitting president and the defendant agencies—the IRS and the Treasury Department—are under his control.
Linking word: 'although' introduces a contrast between Trump's personal capacity and his role as president. It organizes the idea by showing opposing facts.連接詞：'although' 引出特朗普的個人身份與其總統角色之間的對比。它通過展示相反的事實來組織觀點。
If a settlement is reached, the Trump administration would be paying the president and his family using taxpayer money.
Passive voice: 'is reached' emphasizes the settlement being achieved. Conditional structure: 'If... would be paying' shows a possible future outcome based on a condition.被動語態：'is reached' 強調和解的達成。條件結構：'If... would be paying' 顯示基於條件的可能未來結果。