A reminder: Under a future administration the IRS can (and must) comfortably ignore the blatantly corrupt and illegal Trump/IRS deal, because the "deal" does not exist.
1. There was no adversity (court said so); So there is no settlement. 2. The court ruled plaintiff = defendant. You can't have a contract with yourself. So there is no contract. 3. Even if there is a contract, it is illegal under IRC 7217; Courts generally don't enforce illegal contracts.