[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. Res. 828 Introduced in Senate (IS)]

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119th CONGRESS
  2d Session
S. RES. 828

   Expressing the sense of the Senate that President Trump's lawsuit 
  against the Internal Revenue Service, the resulting settlement from 
   that lawsuit, the purported ``Anti-Weaponization Fund'', and the 
puported grant of immunity from tax investigations to the plaintiffs in 
    President Trump's lawsuit, should be rejected, equal protection 
arguments by others with similar claims should be forestalled, and this 
    settlement should not serve as a precedent and should never be 
                               repeated.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             August 4, 2026

 Mr. Blumenthal submitted the following resolution; which was referred 
                   to the Committee on the Judiciary

_______________________________________________________________________

                               RESOLUTION


 
   Expressing the sense of the Senate that President Trump's lawsuit 
  against the Internal Revenue Service, the resulting settlement from 
   that lawsuit, the purported ``Anti-Weaponization Fund'', and the 
puported grant of immunity from tax investigations to the plaintiffs in 
    President Trump's lawsuit, should be rejected, equal protection 
arguments by others with similar claims should be forestalled, and this 
    settlement should not serve as a precedent and should never be 
                               repeated.

Whereas, between 2019 and 2020, an Internal Revenue Service (referred to in this 
        preamble as the ``IRS'') contractor disclosed the tax information of 
        hundreds of thousands of individuals and other tax entities, including 
        President Donald Trump;
Whereas, on January 29, 2026, President Trump, his sons, Eric Trump and Donald 
        Trump, Jr., and the Trump Organization filed a lawsuit based on these 
        disclosures against the IRS and the Department of the Treasury, both of 
        which Trump, as the sitting President, controls;
Whereas President Trump sought $10,000,000,000 in damages in his lawsuit, even 
        though the other individuals who sued the Federal Government for the 
        same reason generally received no monetary compensation, such as Kenneth 
        Griffin, who received only an apology from the IRS;
Whereas President Trump was free, during the statute of limitations period when 
        he was a private citizen, to bring an improper tax disclosure lawsuit 
        seeking a reasonable remedy;
Whereas President Trump did not pursue this lawsuit until well after the 2-year 
        statute of limitations period for such improper tax disclosure claims 
        had expired;
Whereas, on May 18, 2026, President Trump and the Department of Justice that he 
        controls announced that they had agreed to a purported ``settlement'' of 
        the lawsuit, under which the Federal Government would establish an 
        ``Anti-Weaponization Fund'' to provide nearly $1,800,000,000 in taxpayer 
        payouts to individuals who President Trump deemed to have ``suffered 
        weaponization and lawfare'', including rioters who stormed the Capitol 
        and attacked law enforcement on January 6, 2021;
Whereas, on May 19, 2026, the day after the announcement of the settlement, 
        Acting Attorney General Todd Blanche issued a unilateral ``addendum'' to 
        the settlement that purported to immunize President Trump, his family, 
        his companies, and his ``affiliates'' from IRS investigations, audits, 
        or claims pertaining to any of their previous tax returns or other tax-
        related actions;
Whereas our Constitution affords all people ``equal protection of the laws'';
Whereas there is no reason that President Trump and the other plaintiffs in his 
        lawsuit are entitled to special treatment different from others harmed 
        in the same illegal disclosure of tax information;
Whereas, if the purported settlement with President Trump is allowed to stand, 
        the principle of equal protection of the laws would give all victims of 
        the same illegal tax disclosure an argument to claim the same immunity 
        over retrospective tax audit investigations of their own filings;
Whereas affording such immunity to hundreds of thousands of individuals and 
        other tax entities would likely cost the Federal Government millions, 
        and perhaps even billions, of dollars in lost revenue;
Whereas there is no credible argument that all victims of the illegal disclosure 
        should receive immunity covering all retrospective tax audit 
        investigations; and
Whereas the United States District Court for the Southern District of Florida 
        held that President Trump's lawsuit was ``non-adversarial, collusive, 
        and jurisdictionally improper'' and thus ``was brought for an improper 
        purpose'' because ``the [L]ead Plaintiff, President Trump, directs and 
        controls the Defendants'', the IRS, and the Treasury Department within 
        the executive branch of which he is the head: Now, therefore, be it
    Resolved, That it is the sense of the Senate that President Trump's 
lawsuit against the Internal Revenue Service and the resulting 
settlement, the purported ``Anti-Weaponization Fund'', and the 
purported grant of immunity from tax investigations to the plaintiffs 
in President Trump's lawsuit, should be rejected, equal protection 
arguments by others with similar claims should be forestalled, and this 
settlement should not serve as a precedent and should never be 
repeated.
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