Judge Asks: Can President Trump Sue the IRS? (CEFR Compare)

Apr 25, 2026, 10:04

Judge Asks: Can President Trump Sue the IRS?

Introduction

A judge has a question about President Trump's big court case. Trump wants $10 billion from the IRS. The judge wants to know if a president can sue a government agency that he leads.

Main Body

President Trump, his two sons, and his company started a court case. They want $10 billion from the IRS. They say a worker at the IRS gave their private tax information to a newspaper. This happened in 2023. The worker went to prison. The judge says the case may not be a real fight. The president leads the IRS and the Treasury. So the president is suing his own people. The judge wants to know if this is a real problem for the court. The two sides talk about a possible agreement. If they agree, the government will pay money to the president. Trump says he will give the money to charity. The judge will have a meeting on May 27, 2025.

Conclusion

The court will decide if the case can continue. The judge will ask if there is a real disagreement. If not, the case may end.

Vocabulary Learning

court (n.)

a place where judges decide legal cases法院；法庭

Example:The court will decide if the case can continue.

government (n.)

the group of people who control a country政府

Example:The president leads the government agency.

judge (n.)

a person who makes decisions in a court法官

Example:The judge asked a question about the case.

president (n.)

the leader of a country總統

Example:The president wants to sue the IRS.

sue (v.)

to start a legal case against someone起訴；控告

Example:Trump wants to sue the IRS for $10 billion.

Sentence Learning

This happened in 2023.

Time Marker: The phrase "in 2023" tells when the event happened.「in 2023」這個時間標記說明了事件發生的時間。

The worker went to prison.

Prepositional Phrase: The phrase "to prison" shows the destination.「to prison」這個介詞短語說明了目的地。

The president leads the IRS and the Treasury.

Basic Connector: The word "and" connects two items (IRS and Treasury).「and」這個基本連接詞連接了兩個項目（IRS 和 Treasury）。

If they agree, the government will pay money to the president.

Basic Connector: The word "If" introduces a condition for the result.「If」這個基本連接詞引入了結果的條件。

The judge will have a meeting on May 27, 2025.

Time Marker: The phrase "on May 27, 2025" specifies the exact date.「on May 27, 2025」這個時間標記說明了具體日期。

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

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。

Federal Judge Questions Justiciability of President Trump's $10 Billion Lawsuit Against the IRS

Introduction

A federal judge has raised a jurisdictional challenge to President Donald Trump's $10 billion lawsuit against the Internal Revenue Service (IRS), questioning whether a sitting president can sue an agency under his executive authority. The case, filed in late January 2025, concerns the alleged mishandling of Trump's tax returns by an IRS contractor.

Main Body

The lawsuit, initiated by President Trump, his two sons Donald Trump Jr. and Eric Trump, and the Trump Organization, seeks $10 billion in damages for reputational and financial harm resulting from the unauthorized disclosure of their tax returns. The leak, which occurred in 2023, was perpetrated by Charles Littlejohn, a former IRS contractor who pleaded guilty and received a five-year prison sentence. The documents were subsequently published by The New York Times, revealing 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, an Obama appointee, expressed doubt about whether the parties are sufficiently adversarial to satisfy the constitutional requirement of a case or controversy under Article III. Judge Williams noted that although Trump brought the suit in his personal capacity, he is the sitting president and the defendant agencies—the IRS and the Treasury Department—are entities subject to his direction. She further highlighted a potential conflict arising from an executive order that mandates executive branch employees to adhere to the president's interpretation of the law, which could compromise the Attorney General's statutory duty to defend the IRS in litigation. The judge ordered both parties to submit briefs addressing the existence of a genuine dispute, with a hearing scheduled for May 27, 2025. She also denied a joint request from the parties to pause proceedings for 90 days to facilitate settlement discussions. Settlement negotiations are reportedly underway between Trump's legal team and the Department of Justice (DOJ). Acting Attorney General Todd Blanche, when asked about the case, stated that the DOJ routinely handles complex decisions involving competing interests and will proceed in an appropriate and ethical manner. If a settlement is reached, the Trump administration would effectively compensate the president and his family using taxpayer funds, though Trump has indicated he would donate any proceeds to charity. The DOJ has not yet formally responded to the lawsuit.

Conclusion

The viability of President Trump's lawsuit against the IRS hinges on the court's determination of whether a genuine adversarial relationship exists between the parties. A hearing scheduled for late May 2025 will address this constitutional question, with the potential for the case to be dismissed if the judge finds a lack of justiciability.

Vocabulary Learning

adversarial (adj.)

involving two opposing parties in a legal dispute; characterized by conflict對抗性的；敵對的

Example:The judge expressed doubt about whether the parties are sufficiently adversarial to satisfy Article III requirements.

jurisdictional (adj.)

relating to the official power to make legal decisions and judgments司法管轄的；管轄權的

Example:A federal judge raised a jurisdictional challenge to the lawsuit.

justiciability (n.)

the quality of being appropriate for judicial review; suitability for adjudication可審理性；司法管轄權

Example:The judge questioned the justiciability of the lawsuit, noting the lack of a genuine adversarial relationship.

statutory (adj.)

required, permitted, or enacted by statute; legally prescribed法定的；成文法規定的

Example:The executive order could compromise the Attorney General's statutory duty to defend the IRS.

viability (n.)

the state of being capable of working successfully; feasibility可行性；生存能力

Example:The viability of the lawsuit hinges on the court's determination of a genuine dispute.

Sentence Learning

Reduced Relative Clause: The sentence features a reduced relative clause 'initiated by...' which omits the relative pronoun and auxiliary verb ('which was initiated by'), and a participial phrase 'resulting from' that functions as a postmodifier. This structure condenses information and enhances lexical density.縮減關係子句：句子包含縮減關係子句「initiated by...」，省略了關係代詞和助動詞（「which was initiated by」），以及分詞短語「resulting from」用作後置修飾語。這種結構濃縮信息，提高詞彙密度。

Judge Williams noted that although Trump brought the suit in his personal capacity, he is the sitting president and the defendant agencies—the IRS and the Treasury Department—are entities subject to his direction.

Concessive Clause: The sentence uses a concessive clause introduced by 'although' to present a contrast between Trump's personal capacity and his official role. The appositive dashes and the reduced relative clause 'subject to his direction' add syntactic complexity.讓步從句：句子使用「although」引導的讓步從句，對比特朗普的個人身份與其官方角色。破折號插入的同位語以及縮減關係子句「subject to his direction」增加了句法複雜性。

She further highlighted a potential conflict arising from an executive order that mandates executive branch employees to adhere to the president's interpretation of the law, which could compromise the Attorney General's statutory duty to defend the IRS in litigation.

Non-restrictive Relative Clause: The sentence contains a non-restrictive relative clause 'which could compromise...' that provides additional commentary on the executive order. The present participle phrase 'arising from' and the restrictive relative clause 'that mandates...' further layer the structure.非限制性關係子句：句子包含非限制性關係子句「which could compromise...」，為行政命令提供額外評論。現在分詞短語「arising from」和限制性關係子句「that mandates...」進一步層疊結構。

If a settlement is reached, the Trump administration would effectively compensate the president and his family using taxpayer funds, though Trump has indicated he would donate any proceeds to charity.

Conditional Clause: This sentence employs a real conditional structure ('If...is reached...would compensate') to describe a probable future scenario. The present participle 'using' acts as an adverbial of means, and the concessive 'though' clause adds a counterpoint, demonstrating complex clause coordination.條件從句：句子使用真實條件結構（「If...is reached...would compensate」）描述可能的未來情景。現在分詞「using」用作方式狀語，讓步從句「though」增加對比點，展示複雜的從句協調。

A hearing scheduled for late May 2025 will address this constitutional question, with the potential for the case to be dismissed if the judge finds a lack of justiciability.

Absolute Construction: The sentence features an absolute construction 'with the potential for the case to be dismissed...' which provides additional circumstance without a finite verb. The past participle 'scheduled' and the conditional clause 'if the judge finds...' further enrich the syntactic density.絕對結構：句子包含絕對結構「with the potential for the case to be dismissed...」，在沒有限定動詞的情況下提供附加情況。過去分詞「scheduled」和條件從句「if the judge finds...」進一步豐富句法密度。