Regardless of "immunity" (which itself likely would be stricken by a court since it is forward-looking and contradicts the law), Todd Blanche, Donald Trump, and anyone else involved in this need go to jail over this "settlement."
The "settlement" is built on the fiction that Trump has a viable claim, when in fact Todd Blanche and others at the DOJ were given an IRS memo that put them on reasonable notice that it was barred by the statute of limitations. By agreeing to the settlement when Trump is on both sides of the case despite the fact that there isn't a viable claim, Trump, Blanche and all other approving parties are impairing the lawful function of the DOJ, to defraud the IRS, and violating this specific criminal statute (if not many others).
https://www.justice.gov/archives/jm/criminal-resource-manual-923-18-usc-371-conspiracy-defraud-us
The statute is broad enough in its terms to include any conspiracy for the purpose of impairing, obstructing or defeating the lawful function of any department of government . . . (A)ny conspiracy which is calculated to obstruct or impair its efficiency and destroy the value of its operation and reports as fair, impartial and reasonably accurate, would be to defraud the United States by depriving it of its lawful right and duty of promulgating or diffusing the information so officially acquired in the way and at the time required by law or departmental regulation.
18 U.S.C. § 371—Conspiracy to Defraud the United States
In summary, those activities which courts have held defraud the United States under 18 U.S.C. § 371 affect the government in at least one of three ways:
- They cheat the government out of money or property;
- They interfere or obstruct legitimate Government activity; or
- They make wrongful use of a governmental instrumentality.
Trump and Blanche are doing all three.