Donald Trump secret waiver grants audit immunity, violating federal law

The Supreme Court's recent 6‑3 decision established a three‑tiered presidential immunity framework, distinguishing core constitutional duties from other official acts and private conduct. After a personal lawsuit against the IRS seeking $10 billion in damages was dismissed, former President Donald Trump negotiated a hidden settlement addendum that bars the United States from auditing or prosecuting him, his sons, or the Trump Organization for tax evasion. The waiver, described as “audit immunity,” was inserted via a hyperlink in a press release and is argued to contravene 26 U.S.C. § 7217, which prohibits executive officials from influencing taxpayer audits. The arrangement follows prior New York convictions of the Trump Organization for criminal tax fraud and business fraud, and it was signed by Trump's former personal criminal‑defense lawyer, Todd Blanche. Legal experts contend that granting such immunity does not fall within any core presidential function and is therefore unlawful.