Trump is trying to bury something big -- and he just gave away the game: ex-prosecutor

[sop]

3. The next Democratic president, his/her AG and the new head of the IRS can simply revoke this agreement.

From what I've read, the IRS "immunity agreement" granted to Trump is not an official "statutory IRS Closing Agreement," it is simply a one page memo written by Todd Blanche, Trump's personal attorney, now the acting AG. This "agreement" isn't valid, and it can't provide any immunity without judicial approval.

IRS.gov: "A statutory IRS Closing Agreement (authorized under Internal Revenue Code Section 7121) is a final, legally binding contract between a taxpayer and the IRS. It conclusively settles specific tax issues or total tax liability for past or future taxable periods, and can only be reopened in cases of fraud, malfeasance, or misrepresentation of a material fact."