美联邦法官废除特朗普与国税局和解协议并处罚其律师US Judge Voids Trump IRS Settlement and Penalizes His Attorneys

在周一公布的这份长达56页的严厉裁决中，美国联邦地区法院法官凯瑟琳·威廉姆斯明确指出，原告方提起这起诉讼存在“不正当目的”，其真实意图是利用总统对被告方（即国税局和司法部）的控制权，为一项在法律和事实上均无可行依据的“和解协议”套上司法合法性的外衣。威廉姆斯法官强调，该案的原告与被告之间从未存在对抗性，也从未形成真正的案件或争议，谁会胜诉更是毫无悬念。她指出，首席原告与政府实际上已经合二为一，形成了一个完全实现的单一利益体。

In a scathing 56-page decision issued on Monday, U.S. District Judge Kathleen Williams determined that the lawsuit was brought for an "improper purpose" to gain the appearance of judicial legitimacy for a settlement that lacked any viable basis in law or fact. Judge Williams emphasized that the facts demonstrated there was never any real adverseness between the parties, nor was there ever a genuine case or controversy. She noted that because of the president's power over the IRS and the Department of Justice at the time of the lawsuit, the lead plaintiff and the government had become a single, fully realized unitary interest, leaving no question as to who would prevail in the matter.

威廉姆斯法官在裁决中认定，原告不正当地利用了这起诉讼，通过对被告施加控制，来为自己谋取特定的利益，即获取纳税人资金以及免除审计和其他调查的特权。基于上述理由，法官正式废除了该和解协议，并发布禁令，禁止司法部、国税局以及特朗普在任何司法、行政、监管或其他程序中，将该协议的条款作为本案已达成和解的证据进行引用或使用。

According to the ruling, the plaintiffs improperly employed the lawsuit to justify a particular award—specifically, access to taxpayer funds and exemption from audits and other investigations—which they accomplished by leveraging control over the defendants. Consequently, Judge Williams voided the settlement and barred the Justice Department, the IRS, and Trump from citing or using any provisions of the May agreement in judicial, administrative, regulatory, or other proceedings as evidence of a settlement in the case.

这起诉讼最初源于前国税局外包员工向新闻机构泄露了特朗普的机密税务记录。为此，特朗普、其两个长子以及特朗普集团向国税局提起了高达100亿美元的巨额赔偿诉讼。然而，该案在今年5月以一项极具争议的庭外和解协议告终。该协议不仅平息了这起百亿美元的诉讼，还为特朗普及其家族成员和关联商业实体提供了极为广泛的保护。

The legal dispute originated when a former Internal Revenue Service contractor disclosed confidential tax records of Donald Trump to news organizations. In response, Trump, his two eldest sons, and the Trump Organization filed a massive $10 billion lawsuit against the agency. The litigation culminated in May 2026 with a highly contentious out-of-court settlement agreement that resolved the multi-billion-dollar claim but quickly drew intense scrutiny.

根据5月份达成的和解协议条款，特朗普、其家人及相关企业获得了免受国税局审计、起诉或监管执法行动的实质性豁免权，该保护涵盖了截至和解协议达成之日所申报的所有税务申报表。这项针对现有税务审查和索赔的全面保护条款，在当时引发了巨大的社会争议，并最终被联邦法官认定为原告利用对被告的控制权来谋取免除审计等特权的不正当手段。

Under the controversial terms of the May agreement, Trump, his family members, and affiliated business entities were granted sweeping protections, including effective immunity from audits, prosecution, or regulatory enforcement actions by the IRS for any tax returns filed up to the date of the settlement. This broad shield from existing tax examinations and claims was later highlighted by the court as an improper mechanism used by the plaintiffs to leverage control over the federal defendants to secure unique privileges.

在今年5月达成的这项争议和解协议中，除了为特朗普及其家族提供免受审计的全面保护外，还曾促使美国司法部设立了一项高达18亿美元的补偿基金。该基金完全由纳税人资助，旨在向那些自称受到政府政治动机调查和检察官过度执法侵害的受害者提供资金补偿。然而，这一被称为“诉讼战”基金的补偿计划在设立之初就面临着巨大的社会争议，并曾被外界嘲讽为“犯罪分子的黑金”。

Beyond the sweeping audit protections granted to Trump and his family, the controversial May settlement briefly led the Department of Justice to establish a massive $1.8 billion compensation program. This taxpayer-funded initiative, referred to as a "lawfare" fund, was designed to compensate individuals who alleged they had been targeted by politically motivated government investigations and prosecutorial overreach. However, the creation of this substantial fund immediately drew intense public backlash and was widely derided by critics as a "slush fund for criminals."

由于面临强烈的舆论压力和法律质疑，这项由司法部设立的1.8亿美元补偿计划在随后被彻底废弃。威廉姆斯法官在裁决中也特别指出，原告方正是通过对被告施加控制，企图利用这起诉讼来为自己获取纳税人资金的通道。随着联邦法官正式宣布废除整项和解协议，这一曾短暂存在并引发轩然大波的巨额补偿基金也随之彻底走向终结。

Due to the mounting controversy and legal scrutiny surrounding its establishment, the $1.8 billion program was subsequently abandoned. In her ruling, Judge Williams specifically pointed out that the plaintiffs had improperly employed the lawsuit to secure access to taxpayer funds by leveraging control over the federal defendants. With the federal judge now officially voiding the entire settlement agreement, the short-lived and highly contentious compensation fund has been completely dismantled.

在废除和解协议的同时，联邦地区法院法官凯瑟琳·威廉姆斯对代表特朗普及其家人的代理律师实施了严厉的专业处罚。法官在裁决中认定，原告及其两个长子在诉讼中存在“恶意”行为。基于此，威廉姆斯法官正式将特朗普的代理律师之一亚历杭德罗·布里托移交至佛罗里达州律师协会，以接受潜在的纪律处分。同时，法官还对另一名代理律师丹尼尔·埃普斯坦施加了执业限制，限制其在佛罗里达州南区联邦地方法院的执业能力。

Alongside voiding the settlement, U.S. District Judge Kathleen Williams imposed professional penalties on the attorneys representing President Trump, concluding that the president and his two older sons had acted in bad faith. In her ruling, Judge Williams referred attorney Alejandro Brito to the Florida Bar for potential disciplinary action. Additionally, the judge limited the professional capacity of a second attorney, Daniel Epstein, restricting his ability to practice law within the U.S. District Court for the Southern District of Florida.

此外，为了彻底消除该和解协议的后续法律效力，威廉姆斯法官在裁决中明确发布禁令，禁止司法部、国税局以及特朗普本人在任何司法、行政、监管或其他程序中，将该协议的任何条款作为本案已达成和解的证据进行引用或使用。这一禁令确保了该份因“不正当目的”签署且缺乏法律与事实依据的协议，无法在未来的任何法律程序中为特朗普方提供任何保护或便利。

To ensure the voided agreement carries no future legal weight, Judge Williams also barred the Justice Department, the IRS, and Trump from citing or using any provisions of the May deal in any judicial, administrative, regulatory, or other proceedings. Under this court order, none of the parties may present the terms of the invalidated agreement as evidence of a resolved settlement in this case, effectively stripping the controversial deal of any lingering legal utility.