U.S. District Judge Kathleen Williams, appointed by former President Barack Obama, has recommended sanctions against former President Donald Trump's attorneys over a lawsuit concerning a $1.8 billion fund. The judge stated that the lawsuit against the Internal Revenue Service regarding Trump's tax returns was filed for an "improper purpose."

Williams wrote that the lawsuit appeared to be an attempt to use the court to legitimize an agreement that would grant immunity to Trump's allies and to allocate billions in taxpayer money for claims lacking legal basis. The case concluded in May with a settlement after the Department of Justice agreed to establish a $1.776 billion fund intended to compensate Trump's political allies and shield him from future tax audits.

Following significant criticism from lawmakers, Trump abandoned the fund earlier this summer.