Is President Trump’s $10B Lawsuit Against The IRS Legitimate Despite Being Both The Plaintiff And The Defendant? – Above the Law

(Photo
by
Win
McNamee/Getty
Images)

On
January
29,
2026,
President
Donald
Trump,
along
with
his
sons
Donald
Jr.
and
Eric,
and
the
Trump
Organization,
filed
a
lawsuit
in
the
U.S.
District
Court
for
the
Southern
District
of
Florida
against
the
Internal
Revenue
Service
(IRS)
and
the
Treasury
Department.
The
suit
seeks
at
least
$10
billion
in
damages
due
to
reputational
harm,
financial
losses,
and
public
embarrassment.

The
suit
alleges
that
the
agencies
failed
to
prevent
the
unauthorized
leak
of
their
confidential
tax
returns
by
Charles
Littlejohn
between
2018
and
2020.
Littlejohn,
who
pleaded
guilty
in
2023
and
was
sentenced
to
five
years
in
prison,
disclosed
the
information
to
outlets
like
The
New
York
Times
and
ProPublica,
revealing
details
such
as
Trump’s
minimal
tax
payments
in
several
years.

However,
this
unprecedented
action
of
a
sitting
president
suing
his
own
executive
branch
raises
legal
and
ethical
conflict
of
interest
questions.
Can
this
lawsuit
succeed?
Can
the
lawsuit
proceed
fairly
for
both
sides?

First,
the
lawsuit
could
be
dismissed
before
it
gets
to
trial.
The
statute
of
limitations
allows
taxpayers
to
sue
for
unauthorized
disclosures
but
requires
claims
to
be
filed
within
two
years
after
the
date
of
discovery.
The
Trump
complaint
argues
that
the
clock
began
for
President
Trump
in
January
29,
2024
(exactly
two
years
before
the
lawsuit
was
filed),
when
the
IRS
formally
notified
him
of
the
breach
via
letter.
However,
considering
that
the
leaked
returns

date
back
to
September
2020
,
it
is
arguable
that
he
should
have
known
about
it
then.
Since
Trump
was
the
sitting
president
at
the
time,
the
IRS
could
have
notified
Trump
as
soon
as
it
knew
his
returns
were
leaked.

Assuming
Trump
succeeds
on
the
statute
of
limitations
issue,
he
will
have
to
prove
actual
damages
sufficient
to
justify
the
$10
billion
he
is
demanding.
The
suit
alleges
broad
harms
like
tarnished
business
reputations
and
negative
public
standing,
but
quantifying
these
will
be
difficult.
The
leaking
of
the
tax
returns
did
not
seem
to
have
hurt
him
financially.
Also,
his
winning
the
2024
presidential
election
could
undermine
claims
of
diminished
public
standing.
And
assuming
he
can
prove
financial
losses
or
tarnished
business
reputations,
the
government
could
argue
that
any
damages
were
self-inflicted
considering
that
Trump
has
made
numerous
bombastic
and
sometimes
offensive
statements
over
the
years.

Lastly,
the
statute
provides
that
an
officer
or
employee
of
the
United
States
must
be
responsible
for
the
unauthorized
disclosure.
The
government
could
argue
that
Littlejohn
was
a
contractor
employed
by
Booz
Allen
Hamilton,
which
could
raise
questions
about
whether
Littlejohn
was
a
direct
IRS
employee.

Because
Trump
could
potentially
control
both
sides
of
the
litigation,
it
can
create
a
conflict
of
interest
situation,
especially
where
Trump
can
simply
order
the
Treasury
Department
to
concede
the
case
and
award
Trump
whatever
amount
he
wants.
The
generally
accepted
way
to
mitigate
this
is
to
have
the
Department
of
Justice
appoint
independent
counsel
to
represent
the
government.
The
judge
assigned
to
the
case
cannot
appoint
a
special
independent
counsel
to
represent
the
government.

But
since
Trump
seems
to
value
loyalty
to
him
more
than
anything
else,
any
special
counsel
Attorney
General
Pam
Bondi
appoints
will
be
scrutinized
with
great
skepticism.
He
will
also
be
the
butt
of
every
talk
show
host’s
opening
monologue.
Yes,
that
includes
Greg
Gutfeld.

One
option
suggested
was
to
let
the
lawsuit
proceed
but
have
the
judge
schedule
the
trial
date
after
Trump
leaves
office
and
reject
questionable
settlements
offered
while
Trump
is
in
office.
If
Trump’s
successor
in
2029
happens
to
be
someone
who
worked
closely
with
him

such
as
JD
Vance
or
Marco
Rubio

any
settlement
offers
made
during
their
tenure
should
also
be
approved
by
the
court.
The
problem
with
this
strategy
is
that

Rule
41(a)(ii)

of
the
Federal
Rules
of
Civil
Procedure
allows
dismissal
of
a
lawsuit
without
court
approval
if
both
parties
agree
to
the
dismissal.

Another
suggested
option
was
to
have
a
third
party

intervene

in
the
litigation
to
ensure
that
the
federal
government’s
interests
are
independently
protected.
While
the
intervention
rules
are
beyond
the
scope
of
this
column,
it
should
be
known
that
the
potential

intervenor
must
have
standing

to
sue.
To
have

standing
,
the
intervenor
must
have
concrete,
particularized,
actual
or
imminent
injury
fairly
traceable
to
a
party’s
conduct
which
can
only
be
remedied
by
a
court.
An
individual
will
not
have
standing
simply
because
he
or
she
is
a
taxpayer
or
because
they
are
concerned
about
the
potential
conflict
of
interest.

When
Trump
was
asked
about
the
potential
conflict
of
interest,
he

said

he
is
considering
giving
a
substantial
portion
of
the
lawsuit
proceeds
to
charity.
That
raises
numerous
questions,
such
as
whether
Trump
actually
will
give
the
money
to
charity,
and
to
which
ones.
Also,
if
it
is
supposedly
not
about
the
money,
why
is
this
lawsuit
necessary,
especially
when
Trump
can
direct
the
IRS
to
improve
its
security
protocols
to
ensure
this
does
not
happen
again?

The
Trump
family’s
lawsuit
should
be
allowed
to
proceed.
While
many
people
would
find
the
lawsuit
preposterous,
it
is
not
frivolous.
But
President
Trump’s
position
of
being
both
the
plaintiff
and
the
defendant’s
boss
makes
this
lawsuit
look
sketchy
due
to
the
conflict
of
interest.
It
is
not
a
slam
dunk
case
because
President
Trump
has
a
statute
of
limitations
issue
and
the
Trumps
may
not
have
suffered
damages
worth
$10
billion.
Because
of
this,
the
parties
must
be
adversarial
to
ensure
that
any
resolution

settlement
or
otherwise

is
fair
to
the
taxpayers.
Accordingly,
both
sides
should
agree
to
rules
to
ensure
there
is
no
conflict
of
interest,
ideally
by
appointing
a
reputable
independent
counsel
to
represent
the
government.




Steven
Chung
is
a
tax
attorney
in
Los
Angeles,
California.
He
helps
people
with
basic
tax
planning
and
resolve
tax
disputes.
He
is
also
sympathetic
to
people
with
large
student
loans.
He
can
be
reached
via
email
at [email protected].
Or
you
can
connect
with
him
on
Twitter
(
@stevenchung)
and
connect
with
him
on 
LinkedIn.

Included Health Launches Alternative Plan Design for Employers – MedCity News


Included
Health
,
a
navigation
and
virtual
care
company,
is
launching
into
the
insurance
space
with
its
alternative
plan
design
for
employers,
the
company

announced

last
week.

The
San
Francisco-based
company
provides
virtual
and
in-person
care,
navigation
and
care
coordination
and
24/7
support
for
clinical
and
administrative
needs.
The
new
alternative
plan
design
offers
a
“copay-first
plan,”
meaning
patients
know
what
care
is
going
to
cost
upfront.

The
plan
is
centered
around
primary
care.
It
starts
with
a
well-being
consult,
which
is
an
extended
primary
care
appointment
that
allows
members
to
ask
questions,
understand
their
benefits
and
form
a
relationship
with
the
provider.

“It’s
really
centered
on
that
clinician-patient
relationship,”
said
Dr.
Ami
Parekh,
chief
health
officer
at
Included
Health,
in
an
interview.
“We
want
it
to
be
trusted.
We
want
it
to
be
done
early
in
the
year,
so
that
every
single
person
has
a
care
plan.
They
know
what
they
can
expect
over
the
course
of
their
year.”

In
addition,
patients
receive
24/7
support
through
Included
Health’s
AI
assistant
named
Dot,
which
can
provide
answers
to
questions
and
hand
off
patients
to
human
support
if
needed.
Patients
can
be
connected
to
virtual
and
in-person
options
nationwide
for
a
variety
of
needs,
ranging
from
common
care
to
complex
care.

The
payment
model
for
the
alternative
plan
design
can
be
tailored
to
the
employer,
whether
that’s
a
per-member-per-month
fee
or
a
value-based
model,
according
to
Parekh.
Included
Health’s
plan
can
also
be
offered
as
an
option
alongside
another
traditional
health
plan.

The
company
has
already
launched
its
health
plan
with
one
employer,
which
the
company
declined
to
name.
About
20,000
employees
of
this
employer
are
enrolled
in
Included
Health’s
plan,
Parekh
said.
In
addition,
early
results
show
members
often
use
the
full
30-45
minutes
of
the
well-being
consults.

Included
Health
decided
to
launch
the
alternative
plan
design
due
to
a
need
they
were
hearing
from
employers.

“Both
members
and
employers
are
in
a
world
that’s
a
little
bit
stuck,”
Parekh
said.
“They
have
PPO
products
that
are
quite
expensive,
usually
have
a
lot
of
services
in
them,
but
are
hard
to
navigate.
Then
they
have
quite
restrictive
HMO
products,
and
they
actually
are
often
both
more
affordable
and
easier
to
navigate,
but
you
give
up
all
your
choice
to
be
able
to
have
that.

There
has
been,
I
would
say,
over
the
last
two
years,
a
desire
by
employers
to
have
something
that
is
ideally
the
best
of
both
worlds,
that
gives
members
choice,
but
is
easier
to
navigate.”

In
fact,
a
recent

survey

from
the
Business
Group
on
Health
found
that
17%
of
employers
have
adopted
an
alternative
health
plan,
while
7%
are
adding
it
in
2026
and
36%
are
considering
it
in
the
near
future.
Several
other
companies
also
offer
this,
including
Centivo
and
Imagine360.
What
sets
Included
Health
apart
is
the
size
of
its
clinical
team,
according
to
Parekh.
The
company
has
1,000
clinicians,
including
in
primary
care,
behavioral
health
and
urgent
care.

To
track
the
success
of
the
alternative
plan
design
over
time,
the
company
will
measure
engagement,
patient
adherence
to
their
care
plan
and
clinical
outcomes,
Parekh
added.


Photo:
Feodora
Chiosea,
Getty
Images

Morning Docket: 02.04.26 – Above the Law

*
Nonequity
partners
growing
increasingly
dissatisfied
just
because
equity
partners
have
invented
a
new
model
to
derail
their
colleagues’
careers
while
wringing
labor
out
of
them
without
sharing
profit.
Weird.
[American
Lawyer
]

*
Epstein
files
include
emails
accusing
Kathy
Ruemmler
of
having
an
affair
with
Epstein’s
personal
attorney.
[NY
Post
]

*
Elon
Musk
will
face
SEC
suit
over
Twitter
acquisition
actions.
[Law360]

*
Judge
isn’t
buying
Musk’s
claim
that
OpenAI
stole
trade
secrets.
At
least
from
Musk.
[Courthouse
News
Service
]

*
NY
creates
corps
of
official
legal
observers
to
monitor
ICE.
[Reuters]

*
EEOC
hired
lawyer
known
for
pushing
discrimination
against
men
claims
[The
Intercept
]

*
Sandra
Day
O’Connor
the
matchmaker.
[ABA
Journal
]

Weak enforcement keeps Byo’s public transport in chaos

Council
had
set
January
as
a
deadline
to
eradicate
illegal
pick-up
and
drop-off
points
following
sustained
complaints
from
residents,
licensed
transport
operators
and
councillors.

Concerns
intensified
last
week
after
two
people
were
killed
and
at
least
12
others
injured
in
separate
traffic
incidents
along
Sixth
Avenue,
renewing
calls
for
stricter
enforcement
and
improved
regulation
of
public
transport
in
the
city
centre.

At
the
centre
of
the
problem
is
a
Public
Transport
Policy
adopted
in
2012,
designed
to
establish
a
safe,
efficient
and
coordinated
system
through
clearly
defined
routes,
designated
termini
and
registered
operators.

Implementation
of
the
policy
stalled
during
the
Covid-19
pandemic
after
the
government
declared
the
Zimbabwe
United
Passenger
Company
(Zupco)
the
sole
public
transport
provider.
Enforcement
resumed
in
2022
when
the
sector
was
reopened
to
other
operators,
but
councillors
say
progress
has
been
slow.

Council
says
six
transport
companies
are
currently
operating
under
Service
Level
Agreements
(SLAs),
which
outline
approved
routes
and
operational
responsibilities.
These
include
Tshova
Mubaiwa
Transport
Co-operative
Company
(Private)
Limited,
Bulawayo
City
Transit
Trust,
BUPTA
Limited,
VUTA
Taxis
(Private),
BUWTRA
and
Zupco.

However,
council
officials
acknowledged
that
most
of
these
operators
are
not
servicing
intra-city
routes
as
intended.

Operators
are
required
to
pay
annual
operational
fees
to
the
municipality
as
part
of
the
route
permit
application
process
with
the
Ministry
of
Transport.
Fees
are
set
at
US$180
for
commuter
omnibuses
carrying
between
seven
and
19
passengers,
US$200
for
vehicles
carrying
more
than
19
passengers,
and
US$150
for
metered
taxis.

Despite
these
requirements,
council
estimates
that
about
3,000
commuter
omnibuses
operate
in
Bulawayo,
with
only
a
fraction
seeking
formal
route
approval.

The
city
has
three
designated
inter-city
termini,
Renkini
Long
Distance
Bus
Terminus,
Entumbane
and
Nkulumane,
but
council
says
operators
continue
to
operate
illegally
from
the
CBD.

According
to
council,
many
inter-city
and
cross-border
operators
regard
the
termini
as
unattractive
due
to
dilapidated
infrastructure,
prompting
them
to
pick
up
passengers
from
unauthorised
locations.

Council
minutes
cite
several
challenges,
including
non-compliance
with
permit
requirements,
traffic
congestion
in
the
CBD,
use
of
undesignated
ranks,
limited
enforcement
capacity,
unbranded
vehicles,
including
so-called mshikashika,
funding
constraints
and
the
presence
of
heavy-duty
trucks
in
the
city
centre.

Councillor
Edwin
Ndlovu
blamed
the
council
for
inconsistent
enforcement.

“Enforcement
should
be
done
on
a
level
playing
field,”
he
said,
adding
that
illegal
operators
had
established
unauthorised
pick-up
points
along
Sixth
Avenue,
Leopold
Takawira
Street,
Herbert
Chitepo
Street,
Fourth
Street
and
Eleventh
Avenue.

He
also
raised
concerns
over
Tshova
Mubaiwa
Transport
Co-operative
Company’s
use
of
the
Pick
n’
Pay
Hyper
terminus
to
service
routes
outside
its
designated
area,
which
he
said
created
unfair
competition.

Temporary
barricades
previously
installed
along
Sixth
Avenue
had
since
been
removed,
further
weakening
enforcement,
he
added.

Councillor
Ndlovu
also
cited
complaints
from
local
operators
who
alleged
preferential
treatment
of
outside
companies,
saying
council
had
approved
the
use
of
a
coach
parking
bay
near
a
city
hotel
while
rejecting
similar
applications
from
local
businesses.

Ward
19
councillor
Lazarus
Mphadwe
said
the
mushrooming
of
illegal
pick-up
points
was
contributing
to
littering
and
illegal
dumping
in
the
CBD.

“It
is
high
time
council
implements
a
coordinated
enforcement
strategy
with
other
stakeholders,”
he
said.

Ward
12
councillor
Susan
Sithole
echoed
the
call,
saying
order
must
be
restored
in
the
city’s
public
transport
system.

Council
chairperson
Dumisani
Netha
also
criticised
weak
enforcement,
urging
authorities
to
engage
stakeholders
and
fully
implement
the
Public
Transport
Policy.

In
response,
the
Director
of
Town
Planning,
Wisdom
Siziba,
said
recent
enforcement
operations
along
Sixth
Avenue
had
led
to
the
impounding
of
several
VUTA
Taxis
vehicles
operating
illegally.

He
warned
the
company
to
comply
with
city
by-laws
and
policies.

Siziba
said
the
deadline
for
eliminating
illegal
pick-up
and
drop-off
points
had
been
set
for
January
2026,
and
that
Tshova
Mubaiwa
had
been
instructed
to
relocate
part
of
its
fleet
to
designated
termini.

Council
said
a
report
on
Tshova
Mubaiwa
Transport
Co-operative
Company’s
use
of
the
Pick
n’
Pay
Hyper
terminus
for
unauthorised
routes
would
be
presented
in
February
2026.

According
to
council
minutes,
the
company’s
chairperson
had
pledged
compliance,
while
council
indicated
that
all
public
transport
ranks
belong
to
the
municipality
and
have
specific
routes
assigned.

The
minutes
also
noted
that
the
Public
Transport
Policy
is
expected
to
be
formalised
into
a
city
by-law.

High Court blocks Mpofu, Chimombe appeal bid in US$7.7m goat scheme fraud

HARARE

The
High
Court
has
dismissed
applications
by
Moses
Mpofu
and
Mike
Chimombe
for
leave
to
appeal
against
both
conviction
and
sentence,
with
Justice
Pisirayi
Kwenda
finding
that
their
intended
appeals
were
“frivolous,
vexatious
and
an
abuse
of
court
process.”

Mpofu
and
Chimombe
were
jointly
convicted
in
December
2025
of
fraud
involving
millions
of
dollars
under
the
Presidential
Goat
Pass-On
Scheme
and
sentenced
to
lengthy
prison
terms,
partly
suspended
on
condition
of
restitution.

In
a
ruling
handed
down
on
Monday,
Justice
Kwenda
said
the
applicants
had
failed
to
demonstrate
reasonable
prospects
of
success,
the
threshold
required
for
leave
to
appeal.

“In
order
to
succeed,
it
is
not
enough
for
the
applicant
to
make
out
an
arguable
case…
there
must
be
substance
in
the
argument,”
the
judge
said,
citing
S
v
McGown.

The
court
found
that
the
fraud
was
executed
through
a
fictitious
entity,
Blackdeck
Livestock
and
Poultry
Farming,
which
was
falsely
presented
as
a
registered
company
eligible
to
supply
goats
under
the
government
scheme.

Justice
Kwenda
ruled
that
the
entity
“did
not
exist
as
a
company
incorporated
in
terms
of
the
laws
of
Zimbabwe
with
the
legal
capacity
to
act,”
yet
was
deliberately
portrayed
as
such
using
documents
belonging
to
Blackdeck
(Pvt)
Ltd.

To
escape
automatic
disqualification,
the
accused
submitted
counterfeit
ZIMRA
tax
clearance
and
NSSA
compliance
certificates,
which
forensic
evidence
showed
had
been
altered
from
certificates
belonging
to
Skywalk
(Pvt)
Ltd.

“As
a
result
of
the
misrepresentation,
the
fraudulent
bid…
was
accepted
by
the
Ministry
and
treated
as
valid,”
Kwenda
said.

The
ministry
of
agriculture
ultimately
paid
about
ZWL$1.6
billion
(US$7.7
million)
into
Blackdeck’s
bank
account
but
received
goats
worth
only
about
US$331,000,
with
the
bulk
of
the
funds
rapidly
disbursed
to
other
companies
and
traded
on
the
foreign-currency
black
market.

In
dismissing
Mpofu’s
application,
the
judge
said
the
evidence
showed
he
was
central
to
the
fraud.

“Mpofu conceived
the
idea
to
submit
the
bid.
He
was
aware
that
Blackdeck
Livestock
&
Poultry
Farming
was
not
a
registered
company
and
thus
lacked
the
capacity
to
act,”
Kwenda
said.

The
judge
noted
that
Mpofu
admitted
knowing
tax
clearance
certificates
were
mandatory,
signed
the
contract
on
behalf
of
the
fictitious
entity,
supplied
Blackdeck’s
bank
account
details,
and
represented
the
company
throughout
the
scheme.

“In
terms
of
section
277
of
the
Criminal
Law
Code,
a
director
is
personally
criminally
liable
for
any
offence
for
which
his
company
is
criminally
liable…
In
this
case,
it
is
common
cause
that
Mpofu
admitted
he
took
part.”

Kwenda
said
it
was
“frivolous”
for
Mpofu’s
lawyers
to
continue
arguing
that
Blackdeck
Livestock
and
Poultry
Farming
was
a
lawful
corporate
entity
when
no
legal
formalities
had
ever
been
undertaken
to
register
it.

In
unusually
sharp
language,
the
judge
criticised
aspects
of
the
defence
submissions,
saying
insisting
that
no
fraud
occurred
while
admitting
the
use
of
counterfeit
documents
“shows
disdain
for
court
processes.”

Chimombe,
who
denied
any
formal
role
in
Blackdeck,
was
convicted
as
a
co-perpetrator
under
section
196A
of
the
Criminal
Law
Code.

Justice
Kwenda
said
the
law
did
not
require
proof
that
each
accused
personally
committed
every
act
of
fraud.

“Proof
of
association
with
the
intention
to
commit
a
crime,
or
knowledge
that
it
would
be
committed,
suffices,”
he
said.

The
court
found
Chimombe
repeatedly
appeared
with
Mpofu
at
ministry
meetings,
played
a
leading
role
in
engagements,
and
controlled
Millytake
Enterprises,
which
received
ZWL$200
million
from
the
scheme
proceeds.

“The
state
led
evidence
to
prove
that
Chimombe
appeared
at
the
ministry
together
with
the
Mpofu
on
various
occasions
associating
himself
with
the
fictitious
company,”
the
judge
said.

Kwenda
dismissed
claims
that
the
court
had
“gone
on
a
frolic
of
its
own,”
saying
Chimombe’s
arguments
reflected
a
deliberate
mischaracterisation
of
the
charge.

Mpofu
was
sentenced
to
22
years’
imprisonment,
with
part
suspended
on
condition
of
restitution
of
US$2.06
million,
while
Chimombe
received
17
years,
partly
suspended
on
condition
he
pays
US$964,064.

Justice
Kwenda
said
the
seriousness
of
the
offence,
the
scale
of
public
funds
involved,
and
the
deliberate
deception
of
the
state
justified
the
heavy
sentences.

Both
applications
for
leave
to
appeal
were
dismissed
in
their
entirety.

Zimplats wins royalty dispute as High Court blocks ZIMRA’s US$7.1m claim

HARARE

The
High
Court
has
ruled
that
Zimbabwe
Platinum
Mines
(Zimplats),
the
local
unit
of
South
Africa’s
Impala
Platinum
(Implats),
is
not
liable
to
pay
mining
royalties
on
matte
and
concentrate
exported
between
June
2018
and
December
2021,
delivering
a
major
blow
to
the
Zimbabwe
Revenue
Authority
(ZIMRA).

Justice
Rodgers
Manyangadze
ruled
that
the
Finance
Act,
as
it
stood
before
amendments
that
took
effect
on
January
1,
2022,
drew
a
clear
legal
distinction
between
“minerals”
and
“mineral-bearing
products”,
and
did
not
prescribe
royalty
rates
for
intermediate
products
such
as
matte
and
concentrate.

ZIMRA
had
assessed
Zimplats
for
alleged
royalty
shortfalls
amounting
to
ZWL2.03
billion,
or
about
US$7.1
million,
arguing
that
royalties
should
have
been
calculated
on
the
gross
market
value
of
the
final
refined
mineral,
without
deductions
for
beneficiation
or
processing.

But
the
court
rejected
that
approach,
holding
that
no
lawful
royalty
obligation
could
arise
in
the
absence
of
a
clearly
fixed
rate
for
mineral-bearing
products
during
the
period
in
question.

“The
Finance
Act…
does
not
provide
calculation
for
mineral-bearing
products.
It
only
provides
calculation
for
minerals,”
Justice
Manyangadze
said,
adding
that
matte
and
concentrate
“cannot
attract
the
same
royalties
as
minerals
that
have
gone
through
the
refinery
process.”

The
judge
placed
decisive
reliance
on
the
Supreme
Court
ruling
in
ZIMRA
v
ZIMASCO
(SC
79/13),
which
held
that
chrome
ore
concentrates
and
ferrochrome
were
not
subject
to
royalties
before
January
2022
because
no
rates
had
been
prescribed
for
mineral-bearing
products.

That
decision,
the
court
said,
was
“on
all
fours”
with
the
Zimplats
dispute.

“In
matters
of
taxation
and
fiscal
obligations,
it
is
a
fundamental
principle
that
no
tax
or
royalty
can
be
imposed
without
clear
and
express
statutory
authority,”
the
Supreme
Court
held
in
the
ZIMASCO
case,
a
principle
Justice
Manyangadze
said
was
binding
on
the
High
Court.

ZIMRA
had
sought
to
rely
on
a
2025
amendment
to
the
Finance
Act
that
retrospectively
expanded
the
definition
of
“mineral”
to
include
mineral-bearing
products
dating
back
to
2010.

However,
the
court
ruled
that
definitions
alone
cannot
create
a
tax
obligation,
warning
that
retrospective
amendments
cannot
cure
the
absence
of
a
charging
provision.

“As
no
rate
had
been
fixed
for
such
products
in
the
Schedule
at
the
relevant
time,
the
retrospective
amendment
cannot
impose
an
obligation
that
did
not
previously
exist,”
the
court
said,
echoing
the
Supreme
Court’s
reasoning.

The
court
granted
Zimplats
the
main
declaratory
relief
it
sought,
confirming
that
it
owed
no
royalties
on
matte
and
concentrate
sold
to
Impala
Platinum
during
the
disputed
period.
As
a
result,
ZIMRA’s
assessed
shortfalls
and
related
penalties
fall
away.

Zimplats
was
represented
by
Advocate
Thabani
Mpofu,
while
ZIMRA
was
represented
by
Samuel
Banda.

Zimbabwean Corruption – a major issue


This
indicates
a
worsening
situation,
with
the
country
slipping
three
points
from
last
year
¹.

Key
Areas
of
Corruption:


Public
Sector:
Regarded
as
the
most
corrupt
sector,
with
the
police,
political
parties,
and
parliament/legislature
being
the
most
corrupt
institutions.

Diamond
Trade:
Zimbabwe
loses
significant
revenue
due
to
corruption,
with
estimates
suggesting
over
$1
billion
in
unaccounted
diamond-related
revenue.

Government
Contracts:
Inflated
prices
and
lack
of
transparency
in
government
contracts,
such
as
the
$100
million
voting
materials
scandal
involving
the
Zimbabwe
Electoral
Commission.

COVID-19
Response:
Allegations
of
corruption
in
the
procurement
of
masks,
with
prices
inflated
to
$500
per
mask.

Reports
and
Initiatives:


Transparency
International
Zimbabwe
has
published
several
reports
on
corruption,
including
the
2021
National
Bribe
Payers
Index
and
a
corruption
risk
assessment
of
the
education
sector.

The
Zimbabwe
Anti-Corruption
Commission
(ACC)
was
established
in
2004,
but
its
effectiveness
has
been
questioned
²
³.

International
Concerns:


The
international
community
has
expressed
concerns
over
corruption
in
Zimbabwe,
with
the
U4
Anti-Corruption
Resource
Centre
highlighting
the
impact
of
corruption
on
human
rights
and
economic
development.

The
African
Union
and
Southern
African
Development
Community
have
also
expressed
concerns
and
urged
the
government
to
take
action
⁴.

Post
published
in:

Business

Constitutional Court Sets Date For Challenge Against Mnangagwa Term Extension

ZANU
PF
adopted
the
resolution
at
its
annual
conference,
saying
the
extension
is
needed
for
political
stability
and
economic
progress.

The
challenge
was
brought
by
Ibhetshu
LikaZulu
and
its
secretary-general,
Mbuso
Fuzwayo,
who
argue
that
any
changes
to
Sections
95(2)(b)
and
143(1)
of
the
Constitution
would
require
a
national
referendum.

They
argue
that
ZANU
PF’s
resolution
undermines
public
participation
and
breaches
constitutional
safeguards.

The
Government
and
ZANU
PF,
named
as
respondents,
argue
that
the
application
is
premature
because
no
formal
amendment
process
has
begun.

They
say
the
resolution
falls
under
Section
328(5)
of
the
Constitution,
which
allows
changes
to
presidential
terms
without
a
referendum,
and
that
proper
hearings
and
legislative
scrutiny
would
still
take
place
before
any
amendment
is
enacted.

The
court
will
have
to
interpret
Section
328,
which
governs
amendments
to
presidential
terms,
to
decide
whether
ZANU
PF’s
plan
is
constitutional.

Saviour Kasukuwere’s huge mansion


The
sprawling
mansion,
widely
known
as
the
home
of
exiled
former
cabinet
minister
Saviour
Kasukuwere,
looms
over
its
surroundings
an
unoccupied,
50-plus
bedroom
fortress
of
marble
and
ambition
that
has
become
the
nation’s
most
famous
ghost
house.

The
property
is
more
than
an
architectural
curiosity;
it
is
a
physical,
high-profile
symbol
of
the
“G40”
political
faction
and
the
opaque,
often
controversial
wealth
accrued
by
Zimbabwe’s
ruling
elite
during
the
late
Robert
Mugabe’s
tenure.

The
mansion,
frequently
dubbed
the
“monster
mansion”
in
local
media
for
its
staggering
scale
and
opulence,
became
a
strategic
flashpoint
during
the
November
2017
military
intervention,
Operation
Restore
Legacy.

As
of
late
2025
and
early
2026,
there
is
no
evidence
of
a
sale,
and
the
gates
remain
largely
closed,
the
vast
complex
empty

Post
published
in:

Featured

Brad Karp Ducks Out Of ‘Leadership In Uncertain Times’ Talk – See Also – Above the Law

Maybe
He’s
Just
Leading
By
Example?:
His
low
profile
might
have
something
to
do
with
the
Epstein
files.
Nothing
Says
ZZZ
Like
Contempt!:
At
least
one
DOJs
attorney
is
suffering
from
the
flood
the
zone
strategy.
Virginia
Bar,
You’re
Up
Next:
Will
they
discipline
Lindsey
Halligan?
Attacking
Their
Guns
Wasn’t
The
Brightest
Idea:
Jeanine
Pirro
got
some
swift
backlash.
Emily
Suski
Gets
Support
From
Law
Professors:
Stand
up
for
campus
free
speech!