Praise for judge’s ruling in Trump’s IRS case

Call it a victory for the little guy. That’s what it was. We are addressing Judge Kathleen Williams’ decision that in essence voids the IRS settlement of Trump‘s $10 billion personal lawsuit.

Most lawyers do good every day. They advocate for their clients, they translate complex laws into strategies and they advise of right from wrong. They support the rule of law. A fair number of lawyers take matters on contingent fees, allowing their clients who would otherwise not be able to afford justice, access to justice. The criminal defense lawyers defend the constitutional rights of their clients every single day.

Lawyers are officers of the court and they must be truthful and scrupulous in their dealings in order to protect the administration of justice and the rule of law. Most lawyers do so. Those that do not are charged with violations of the ethical rules that govern their conduct, and some of these lawyers are removed from the practice by having their licenses revoked or suspended.

The president has observed judicial rulings that go against his interests, but this suit against the IRS shows a disregard for the law. He all too often uses lawyers as a tool to accomplish improper goals. Some of these lawyers have suffered disbarment, suspension or criminal charges as a result of carrying out his plans to achieve his goals. There is Rudy Giuliani and others. Jenna Ellis was suspended for several years, Kenneth Chesebro was criminally charged, and Jeffrey Clark was suspended and also criminally charged. Michael Cohen is a story unto himself, although in part he was disbarred for activities that went beyond representing Trump.

There will be others who will suffer these fates. Among them now will likely be Todd Blanche and Stanley Woodward, from the Department of Justice, and Trump’s private lawyer Alejandro Brito, all of them involved in Trump’s trumped-up lawsuit against the IRS after a contractor released his and many other tax returns.

Quite recently, Judge Kathleen Williams of a Florida federal court, who had been assigned the Trump IRS case, referred all three of these men to the disciplinary bodies of the bar associations where they are licensed: Florida, the District of Columbia and New York. Her opinion made it clear she was quite displeased with their actions as lawyers.

She basically found that the lawsuit filed by Brito on behalf of Trump, and settled by Blanche and Woodward on behalf of the federal government, was ruse. Trump, she held, was in control of all three lawyers, their “master” in her words, and that enabled Trump, with their aide, to shake down the IRS in the $10 billion lawsuit that she found not to be adversarial. Trump waited seven years until he regained office to file suit in order to control the settlement. The government’s lawyers, led by Blanche, did not even raise a defense; they merely agreed to settle his suit by creating a $1.76 billion slush fund with taxpayer dollars that Trump could use to reward his most violent supporters. And, they granted him, his family and his family entities tax immunity for returns filed that were under audit

Brito violated Rule 11, she said, by filing a suit for improper purposes. Blanche and Woodward engaged in conflicts of interest because their former clients could benefit from the slush fund. Blanche, who signed a release of Trump’s tax claims, violated 26 USC 7217 by interfering as a member of the executive branch with a tax audit. These lawyers are merely fodder for Trump and no doubt others will step into the void created if they are disciplined. They will forget the oath they took to uphold the rule of law.

Power and access to it corrupts. But for now, we salute Judge Williams, whose ruling was sharp and courageous and tells us the courts remain vigilant and independent.

EDITORIAL ADVISORY BOARD MEMBERS

James B. Astrachan, Chair

Gary E. Bair

Jill P. Carter

Arthur F. Fergenson

Nancy Forster

Susan Francis

Julie C. Janofsky

Ericka N. King

George Liebmann

George Nilson

Steven I. Platt

Angela W. Russell

Debra G. Schubert

Jeff Sovern

H. Mark Stichel

The Daily Record Editorial Advisory Board is composed of members of the legal profession who serve voluntarily and are independent of The Daily Record. Through their ongoing exchange of views, members of the board attempt to develop consensus on issues of importance to the bench, bar and public. When their minds meet, unsigned opinions will result. When they differ, or if a conflict exists, majority views and the names of members who do not participate will appear. Members of the community are invited to contribute letters to the editor and/or columns about opinions expressed by the Editorial Advisory Board.