President Donald Trump’s $10 billion lawsuit against the IRS over the leaks of his tax returns descended into turmoil Friday when a judge ordered a hearing on whether the Constitution allows him to sue the federal government he oversees.
U.S. District Court Judge Kathleen Williams asked Trump’s personal lawyers and Justice Department lawyers representing the IRS whether their control over government actions in the case means it is the kind of dispute that federal courts cannot consider.
Williams wrote, “Although President Trump does not agree that he is bringing this suit in his personal capacity, he is the sitting President and his designated adversaries are entities whose decisions are subject to his direction.” four page order. “It is not clear to this Court whether the parties are sufficiently adverse to each other to satisfy the (Constitution’s) case or controversy requirement.”
Miami-based Williams, appointed by former President Barack Obama, said Trump personally acknowledged the novelty of the situation. Shortly after the lawsuit was filed in January, he agreed with a reporter that it was unusual to have both sides in a lawsuit.
“It’s very interesting,” Trump told reporters aboard Air Force One. “We’re thinking about doing something for charity, where I’ll donate money to charity.”
Last year, speaking about a separate legal claim filed at the Justice Department, Trump was even more candid about the potential conflict. “It kind of feels bad to be like, ‘I’m suing myself,’ right?” He spoke about the demand, which seeks $230 million, over the court-approved FBI raid on Mar-a-Lago and various federal investigations against him.
Williams also pointed to Trump’s efforts to strengthen his power over the executive branch through executive orders. Many advance a legal theory known as the unitary executive whereby the President exercises complete control over the actions of most, or perhaps all, executive branch employees.
The judge looked into it Trump signed one such order Last year, government employees were essentially barred from working in their official capacity and pursuing legal positions with the president at stake.
Williams wrote, “One such employee of the executive branch, the Attorney General, has a statutory obligation to defend the IRS when it is brought to court, but then in such a case requires an executive mandate to follow the President’s opinion on a matter of law.” “This raises the question whether the parties here are really opposed to each other.”
An additional complication is that Trump is not the only plaintiff in the case: His sons Eric and Donald Jr. and a company that controls much of the family business empire have also joined the lawsuit.
Williams ordered both sides to submit briefs on the issue by May 20, and he scheduled a hearing on the matter for May 27.
Charles Littlejohn, an IRS contractor, was sentenced to five years in prison in 2024 after pleading guilty to giving copies of Trump’s returns and the returns of other wealthy individuals to journalists.
Asked about the judge’s order, a spokesperson for Trump’s legal team sent a statement condemning the leak, but did not directly address the judge’s concerns.
“The IRS wrongly allowed a rogue, politically motivated employee to leak private and confidential information about President Trump, his family, and the Trump Organization,” the statement said. “President Trump must hold accountable those who wrong America and Americans.”
The Justice Department did not immediately respond to a request for comment.
