Judge Luttig Joins Amicus Brief in “Trump v. IRS”

The Society for the Rule of Law’s Board Member Judge Michael Luttig, alongside 34 other former federal judges, has joined an amicus brief in President Donald Trump, et al., v. Internal Revenue Service, et al. The brief urges the U.S. District Court for the District of Columbia to set aside the case’s Notice and Order of Dismissal and to reopen the case for further proceedings.

The brief argues that the District Court can reopen the case using the Federal Rule of Civil Procedure 60. Originally, Trump v. IRS was voluntarily dismissed with prejudice- an action that qualifies as a final judgment. Rule 60, however, stipulates conditions that could enable a court to re-open proceedings after a court’s final act.  These conditions can  include mistake, discovery of new evidence,  or misconduct. The Judges argue that the circumstances surrounding the settlement and dismissal justify resuming proceedings.

 

This Court may review the Notice and order of dismissal under Rule 60 and void them on multiple grounds. As an initial matter, a voluntary dismissal with prejudice is a final act subject to Rule 60 review. Non-parties, such as Movants, may seek Rule 60(d) relief, and even if they could not, this Court can issue relief under Rule 60 sua sponte. Regardless of the Court’s path to review under Rule 60(d), the parties’ hurried dismissal of this case, carried out to enact the unprecedented “settlement” before the Court could answer the critical “outstanding question as to whether an actual case or controversy existed,”11 itself constitutes a fraud on the Court and on this proceeding, and thus should be set aside. Finally, even if the Court declines to set aside the dismissal as a fraud on the Court under Rule 60(d), it may do so sua sponte under Rule 60(b).

 

Read the full brief here. For press inquiries, please contact [email protected].

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