Why it is fraud??
Thirty-five present and former judges believe it may have been a fraud upon the government. To inform the Court that your plan is to sue the IRS for $10 billion dollars. But then it is discovered that the statute of limitations was only two years in a matter such as this, so you drop the case.
But you want a settlement. If you can't get the entire $10 billion, then we will make it a very patriotic number, $1,776,000,000 dollars, as a settlement instead. Then we will say that neither I, nor my family and friends, can ever be audited ever again. And we will give monetary damages to those "patriots" that ransacked the Capitol and beat up all the security, including the Capitol Police. All for Donald J Trump. He just wanted them to stop the certification of Joe Biden into the White House. It was just too much for him to handle. So he sent the mob into the Capitol. They threatened the lives of members of Congress. But now, he believes they should be rewarded, even moreso than his pardon of every one of them.
So, the Judges smelled a rat. It looked like a conjob on the judge. It was a fraud upon the Court. So now, they must decide what should be done. Do they get a grand jury? We, as a people, need to get to the bottom of it.