IRS Chief Executive Officer Frank Bisignano ("a newly created position" which didn't exist before Trump) is the guy in charge of all day-to-day operations at the IRS. Frank was put in place late last year (2025), before Trump's $10B suit was filed. Ostensibly, Bisignano was the one at the IRS who "negotiated" this $1.776 billion "settlement." Bisignano was appointed by, and reports directly to, Secretary of the Treasury Scott Bessent.
Before Trump appointed him as Secretary of the Treasury, Bessent served as an "economic advisor, fundraiser, and major donor for the Donald Trump 2024 presidential campaign." Bisignano also "donated over $125,000 to Trump's 2020 presidential campaign," and through his wife, Tracy, "donated over $931,000 to Trump's 2024 campaign."
Acting Attorney General Todd Blanche, the guy Trump put in charge over at the DOJ after Bondi was fired for not being sufficiently corrupt, and the one who approved this $1.776 billion "settlement," was literally Trump's personal attorney, and acted as his lead defense attorney in three major Trump criminal trials: the Manhattan hush money case which resulted in a conviction on 34 felony counts, the federal classified documents case in Florida that alleged Trump mishandled classified records at his Mar-a-Lago estate, and the 2020 election interference case which accused Trump of conspiring to overturn his loss in the 2020 presidential election.
The fix was in on this "settlement" (theft) from the day Trump filed his $10B suit.