Rule 41 of the Federal Rules of Civil Procedure allows a plaintiff to dismiss their case if the defense hasn’t filed an answer or moved for summary judgment. That’s the situation here, the rule applies. But what’s novel is that this isn’t just a plaintiff dismissing its case; this is a plaintiff settling its case, too. Settlements are usually subject to court approval. And the Trumps didn’t mention it in their notice to the court.
A settlement agreement showed up later today and was filed with the court separately. You can read it here. It lays out the details of how Trump will create an entity that he controls to pass out taxpayer money to people he wants to get it. The settlement agreement is signed off on by the lawyers for the “opposing party,” the IRS. That would be the Justice Department. The Associate Attorney General, Stan Woodward, is the signatory./2