An appeals court Tuesday sided with a lower court judge who determined Trump colluded with the Department of Justice (DOJ) in bringing and later dismissing a case seeking $10 billion in damages from the IRS.

Florida-based U.S. District Judge Kathleen Williams in July found that the lawsuit that served as the hook for the $1.776 billion “anti-weaponization” fund amounted to collusion as the two parties were never truly averse. She also sanctioned two Trump attorneys in the process.

The president, who sued his own administration in January over the leak of his tax returns, struck an agreement with the IRS in late May to dismiss the case, with the DOJ then creating an “anti-weaponization” fund to provide payments to those who claim to have been wronged by the government.