司法部周二发布了一份附录大规模定居结束唐纳德·特朗普总统对国税局的诉讼，该诉讼将禁止政府继续对特朗普、他的家人和他们的公司提交的纳税申报单进行任何现有的审计。
这份由代理司法部长托德·布兰奇(Todd Blanche)签署并于周二发布在司法部网站上的文件称，美国国税局“永远被禁止和排除”对特朗普或“相关或附属个人”以及由此产生的企业进行“起诉或追究”检查或审查IRS或其他机构或部门“当前未决或可能未决的任何事项”之外。
DOJ在随后的声明中表示，“这只是针对现有的审计，而不是未来的审计。”。
该附录扩大了DOJ周一宣布的前所未有的和解协议，该协议建立了一个17.76亿美元的“反武器化基金”，以补偿那些声称自己在拜登政府下被错误锁定的人，以换取特朗普放弃他的100亿美元的诉讼反对国税局以及两起索赔2 . 3亿美元的民事诉讼与他在第一个任期内面临的俄罗斯共谋调查和2022年对他的Mar-a-Lago房地产的搜查有关。
这一安排引起了许多民主党人和一些共和党人的反对，一群众议院民主党人称之为“迫使美国人民投票的共谋诉讼”...钱进了他的口袋，还有他的家人和朋友的口袋。”他们表示，和解将违反分权原则、国内薪酬条款以及民事索赔的两年诉讼时效。
特朗普在一名政府承包商之后起诉了国税局认罪2023年窃取特朗普和其他美国富人的税务信息，并在2019年和2020年泄露给媒体。
虽然特朗普与美国国税局的和解不允许他直接从他的“反武器化基金”中获得资金，但周二的附录禁止政府对他的纳税申报单进行审计，包括在和解生效日期前提交的纳税申报单，这可能会给总统带来丰厚的利润。
目前还不清楚特朗普、他的家人或他的任何企业是否正在接受审计。2024年，《纽约时报》报道称，对总统税收的长期审计可能导致超过1亿美元的账单。
特朗普一直声称他面临美国国税局十多年的审计，称这证明他有理由打破传统不公布他的纳税申报单在2016年和2020年选举之前。
“就我的回报来说，我想备案，除了很多年，每年都被审计。十二年，或者差不多。他们每年都审计我，”特朗普在2016年的总统辩论中说。“没有人会被审计——我有一些非常富有的朋友。他们从来不会被审计。我每年都要接受审计。”
“他们已经被审计很长时间了。美国国税局对我不好，”特朗普在2020年9月说。“他们待我很不好。你们国税局的人他们对我非常非常不好。但他们正在接受审计。当他们不在的时候，我会很自豪地向你展示。”
当众议院筹款委员会公布他六年的纳税申报单2022年，这些文件显示，特朗普通过声称巨额损失减少或消除了他的联邦税收负担。2016年和2017年，特朗普和他的妻子梅拉尼娅在报告分别损失3240万美元和1290万美元的调整后总收入后，仅缴纳了750美元的税款。2018年，他们报告赚了2430万美元，缴纳了999456美元的税，2020年，他们报告亏损480万美元，没有缴纳联邦税。
根据时任众议院筹款委员会主席的众议员理查德·尼尔(Richard Neal)的说法，美国国税局直到2019年该委员会要求时才开始审计特朗普，尽管长期以来一直要求每年对总统提交的纳税申报表进行审计。尼尔说，2022年，那些被要求的审计是从未完成.
联邦法律禁止总统命令国税局停止审计，尽管法律允许司法部长干预。
NYU大学法学院税法中心的政策主任布兰登·德波特称周二附录中的安排是“对税收和法律制度惊人的滥用”
德波特说，司法部没有权力提供附录中承诺的广泛保护。
DOJ addendum to Trump settlement ends any IRS audits of him and his family
The Justice Department on Tuesday issued an addendum to itssweeping settlementto end President Donald Trump's lawsuit against the IRS that would bar the government from continuing any existing audits of tax returns filed by Trump, his family and their companies.
The filing, signed by acting Attorney General Todd Blanche and posted to the Justice Department's website Tuesday, states that the IRS is "forever barred and precluded" from "prosecuting or pursuing" examinations or reviews of Trump or "related or affiliated individuals" and businesses which ariseout of "any matters currently pending or that could be pending" before the IRS or other agencies or departments.
"This is only with respect to existing audits, not future," the DOJ said in a subsequent statement.
The addendum expands the unprecedented settlement agreement announced by the DOJ Monday that establishes a $1.776 billion "Anti-Weaponization Fund" to compensate those who allege they were wrongly targeted under the Biden administration, in exchange for Trump dropping his$10 billion lawsuitagainst the IRS as well astwo civil claims for $230 millionrelated to the Russia collusion investigation he faced during his first term in office and the 2022 search of his Mar-a-Lago estate.
The arrangement has generated blowback from many Democrats as well as some Republicans, with a group of House Democrats calling it "collusive litigation to force the American people to put ... money into his pockets, and the pockets of his family and friends."They said the settlement would violate the separation of powers, the Domestic Emoluments Clause, and the two-year statute of limitations for the civil claims.
Trump sued the IRS after a government contractorpleaded guiltyin 2023 to stealing the tax information of Trump and other wealthy Americans and leaking it to media outlets in 2019 and 2020.
While Trump's settlement with the IRS does not allow him to directly receive money from his "Anti-Weaponization Fund," Tuesday's addendum barring the government from conducting audits of his tax returns, including those filed before the effective date of the settlement, could prove lucrative for the president.
It is unclear if Trump, his family, or any of his businesses are currently under audits. In 2024, the New York Times reported that a long-running audit of the president's taxes could result in a bill more than $100 million.
Trump has long claimed that he faced more than a decade of audits by the IRS, saying that justified him bucking tradition bynot releasing his tax returnsahead of the 2016 and 2020 elections.
"As far as my return, I want to file it, except for many years, I've been audited every year. Twelve years, or something like that. Every year they audit me," Trump said during a 2016 presidential debate. " Nobody gets audited -- I have friends that are very wealthy people. They never get audited. I get audited every year."
"They've been under audit for a long time. The IRS does not treat me well," Trump said in September 2020. "They treat me very badly. You have people in the IRS -- they're very -- they treat me very, very badly. But they're under audit. And when they're not, I would be proud to show you."
When the House Ways and Means Committee releasedsix years of his tax returnsin 2022, the documents showed that Trump reduced or eliminated his federal tax burden by claiming massive losses. In 2016 and 2017, Trump and his wife Melania only paid $750 in taxes after reporting losing $32.4 million and $12.9 million in adjusted gross income, respectively. In 2018, they reported making $24.3 million and paid $999,456 in taxes, and in 2020, they reported losing $4.8 million and paid no federal taxes.
According to Rep. Richard Neal, then the chairman of the House Ways and Means Committee, the IRS did not begin auditing Trump during his presidency until 2019 when the committee requested it, despite a longstanding requirement that the tax returns filed by the president be audited each year.Neal said in 2022 that those requested audits werenever completed.
Federal law prohibits the president from ordering the IRS to stop an audit, though the law allows the attorney general to intervene.
Brandon DeBot, the policy director of the Tax Law Center at NYU School of Law, called the arrangement in Tuesday's addendum a “breathtaking abuse of the tax and legal system."
DeBot said the Department of Justice does not have the authority to offer the broad protections promised in the addendum.
