In its landmark 6-3 immunity decision, the Supreme Court created a three-tiered framework under which presidents are absolutely immune from claims arising from their exclusive constitutional authority.

They are entitled to presumptive immunity for all other official acts within the ‘outer perimeter’ of their duties, but have no immunity for unofficial, private acts committed while in office.

Trump’s personal lawsuit against the IRS seeking a preposterous $10 billion in personal damages, his negotiated “audit immunity” forgiving his personal tax evasion, and the $1.8 billion he’s snatching from taxpayers to pay J6 criminals who broke the law in his name were unofficial, private acts merely cloaked under presidential seal.

Suing an agency you control, seeking larcenous damages, does not flow from any ‘core constitutional functions’ of the presidency or their outer perimeter; they were undertaken to benefit Trump and his family personally.

After Trump’s personal IRS lawsuit was dismissed with prejudice, his “anti-weaponization fund” was created outside the law and outside the case he claims it arose under.

No court approved the ‘settlement,’ rather, the federal judge overseeing the case said there was no there there because parties can’t be both plaintiff and defendant in the same case.

In short, Judge Williams asked the litigants to brief how any federal court could even touch what Trump was trying to do: loot a federal agency he controlled.

Trump moved to dismiss the case just before the deadline for submitting legal briefs on the judge’s Article III case and controversy concerns, and the slush fund was created after dismissal, which means it was not authorized by any case, judgment, or law.

Immunizing himself from criminal tax liability is not a core presidential function Trump also tucked a hidden addendum into his “settlement.” The settlement addendum declares that the U.S.

is “forever barred and precluded” from auditing, examining or prosecuting Trump, his sons, and the Trump Organization for tax evasion: "The United States RELEASES, WAIVES, ACQUITS, and FOREVER DISCHARGES each of the Plaintiffs from, and is hereby FOREVER BARRED and PRECLUDED from prosecuting or pursuing, any and all claims, counterclaims, causes of action, appeals, or requests for any monetary relief,” that “have been or could have been” asserted by the IRS against Trump, his sons and their Trump Organization.

Readers will recall that a New York jury previously found the Trump Organization guilty on 17 counts of criminal tax fraud and falsifying business records in December 2022.

In a separate case, the Trump Organization was also convicted of business fraud under the statutes of New York.

Although some financial penalties were later reversed as excessive, an appeals court upheld key provisions of the fraud finding, including a ban preventing Trump and his two eldest....