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Tension As Chicago Varsity Set to Release Tinubu’s Academic Records
There is palpable tension across the land as the United States District Court in Northern District of Illinois ruled in favour of the presidential candidate of the Peoples Democratic Party, Atiku Abubakar, and ordered the Chicago State University to release President Bola Tinubu’s academic record by Monday (today).
But Tinubu’s lawyers insisted that the documents would not be relevant in Atiku’s appeal against Tinubu at the Supreme Court.
Atiku had earlier secured an order from a US magistrate for CSU to make Tinubu’s academic records available to his legal team.
The magistrate, Jeffrey Gilbert, had ordered Tinubu’s alma mater to provide all relevant and non-privileged documents to Atiku’s legal team within two days.
The documents sought by the PDP candidate, through his counsel, Angela Liu, include Tinubu’s record of admission and acceptance at the Chicago State University, dates of attendance as well the degrees, awards, and honours obtained by Tinubu from the CSU.
But as the deadline given by the magistrate drew nearer, Tinubu’s lawyers approached the US high court, arguing that the earlier decision by the magistrate needed to be reviewed by a district judge.
The request for a review and delay of the magistrate’s order till Monday was eventually granted by the US district judge.
Tinubu’s application, filed by his New York-based lawyer, Oluwole Afolabi, advanced two reasons.
First is that his academic records in issue are not useful in Nigerian courts as claimed by Atiku because “the Nigerian election proceedings and the Nigerian courts have explicitly been unreceptive to the discovery.”
His second reason is that Atiku’s request “is unduly intrusive because it allows the applicant (Atiku) to conduct a fishing expedition into the intervenor’s private, confidential, and protected educational records.”
The former vice president in a fresh response filed last Wednesday, in Chicago, Illinois, charged the court to overrule Tinubu’s request in its entirety.
In a fresh judgment on Sunday, Maldonado noted that CSU did not object to Judge Jeffery Gilbert’s decision that the academic record be made public.
The court held that Atiku’s interest outweighs any intrusion on Tinubu’s privacy interests in his educational records.
The judge overruled Tinubu’s objections to the ruling by the magistrate ordering CSU to make his academic records available to Atiku.
Judge Gilbert also adopted the magistrate’s ruling in full.
The memorandum opinion and order read in part: “For the foregoing reasons, the court overrules President Tinubu’s objections to Magistrate Judge Gilbert’s recommended ruling, and therefore, adopts the ruling in full.
“Mr Atiku’s Application is, therefore, granted. In light of the pending Supreme Court of Nigeria deadline, represented to the court as October 5, 2023, and based on CSU’s representations that it is ready to comply with the discovery requests and produce a witness, the court sets an expedited schedule for completion of discovery.
“Respondent CSU is directed to produce all relevant and non-privileged documents in response to Requests for Production Nos. The Rule 30(b)(6) deposition of CSU’s corporate designee must be completed by 5:00 p.m. CDT on Tuesday, October 3, 2023. Given the October 5, 2023, filing deadline before the Supreme Court of Nigeria, the court will not extend or modify these deadlines.
However, the judge stressed that his verdict “is expressing no view on the merits of Mr. Abubakar’s underlying claims regarding President Tinubu or his graduation from CSU, or on the validity of the Nigerian election. Nor is the court taking any position on what any of the documents or testimony from CSU may or may not ultimately show.”
“The court simply finds, on the narrow question before it, that Mr Atiku is entitled to the production of documents and testimony that he seeks from CSU,” he said.
Reacting to the verdict, a member of the PDP National Executive Council, National Deputy Youth Leader, Timothy Osadolor, described President Tinubu’s appeal as a needless route.
Osadolor, in an interview with The PUNCH, said “If he was convinced that has had nothing to hide, there was no need for those appeals against the courts.”
According to him, the US judgment will reinforce Atiku’s appeal before the Supreme Court.
“Tinubu is not who he claims to be and that is what our candidate and our party want to prove.”
Efforts made to reach the spokesman for the All Progressives Congress, Felix Morka, were unsuccessful.
Meanwhile, one of the President’s attorneys, Oluwole Afolabi, has played down the importance of his academic documents, saying it will be of no use in Atiku’s Supreme Court appeal in Nigeria.
Reacting in a WhatsApp note published on Sunday by PM News, Afolabi stated that the Electoral Act does not allow for the introduction of new evidence on appeal.
“A party must provide a list of the documents he intends to rely on at the time his petition is filed. A party cannot spring a surprise on his adversary by introducing evidence that was not filed along with the petition,” Afolabi said.
The Punch
An Abuja High Court has cleared the way for the implementation of Nigeria’s new tax regime scheduled to commence on January 1, 2026, dismissing a suit seeking to halt the programme.
The ruling gives the Federal government, the Federal Inland Revenue Service (FIRS) and the National Assembly full legal backing to proceed with the take-off of the new tax laws.
The suit was filed by the Incorporated Trustees of African Initiative for Abuse of Public Trustees, which dragged the Federal Republic of Nigeria, the President, the Attorney-General of the Federation, the President of the Senate, Speaker of the House of Representatives and the National Assembly before the court over alleged discrepancies in the recently enacted tax laws.
In an ex-parte motion, the plaintiff sought an interim injunction restraining the Federal Government, FIRS, the National Assembly and related agencies from implementing or enforcing the provisions of the Nigeria Tax Act, 2025; Nigeria Tax Administration Act, 2025; Nigeria Revenue Service (Establishment) Act, 2025; and the Joint Revenue Board of Nigeria (Establishment) Act, 2025, pending the determination of the substantive suit.
The group also asked the court to restrain the President from implementing the laws in any part of the federation pending the hearing of its motion on notice.
However, in a ruling delivered on Tuesday, Justice Kawu struck out the application, holding that it lacked merit and failed to establish sufficient legal grounds to warrant the grant of the reliefs sought.
The court ruled that the plaintiffs did not demonstrate how the implementation of the new tax laws would occasion irreparable harm or violate any provision of the Constitution, stressing that matters of fiscal policy and economic reforms fall squarely within the powers of government.
Justice Kawu further held that once a law has been duly enacted and gazetted, any alleged errors or controversies can only be addressed through legislative amendment or a substantive court order, noting that disagreements over tax laws cannot stop the implementation of an existing law.
Consequently, the court affirmed that there was no legal impediment to the commencement of the new tax regime and directed that implementation should proceed as scheduled from January 1, 2026.
The new tax regime is anchored on four landmark tax reform bills signed into law in 2025 as part of the Federal Government’s broader fiscal and economic reform agenda aimed at boosting revenue, simplifying the tax system and reducing leakages.
The laws — the Nigeria Tax Act, 2025, Nigeria Tax Administration Act, 2025, Nigeria Revenue Service (Establishment) Act, 2025, and the Joint Revenue Board of Nigeria (Establishment) Act, 2025 — consolidate and replace several existing tax statutes, including laws governing companies income tax, personal income tax, value added tax, capital gains tax and stamp duties.
Key elements of the reforms include the harmonisation of multiple taxes into a more streamlined framework, expansion of the tax base, protection for low-income earners and small businesses, and the introduction of modern, technology-driven tax administration systems such as digital filing and electronic compliance monitoring.
The reforms also provide for the restructuring of federal tax administration, including the creation of the Nigeria Revenue Service, to strengthen efficiency, coordination and revenue collection across government levels.
While the Federal government has described the reforms as critical to stabilising public finances and funding infrastructure and social services, the laws have generated intense public debate, with some civil society groups and political actors alleging discrepancies between the versions passed by the National Assembly and those later gazetted.
These concerns sparked calls for suspension, re-gazetting and legal action, culminating in the suit dismissed by the Abuja High Court.
Reacting to the judgment, stakeholders described the ruling as a major boost for the reforms, saying it has removed all legal obstacles that could have delayed the implementation of the new tax framework.
Former governor of Anambra State, presidential candidate of the Labour Party (LP) in the 2023 election, Mr. Peter Obi, has officially defected to the coalition-backed African Democratic Congress (ADC).
Obi announced the decision on Tuesday at an event held at the Nike Lake Resort, Enugu.
“We are ending this year with the hope that in 2026 we will begin a rescue journey,” Obi said.
The National Chairman of the ADC, David Mark, was among the attendees.
United States Representative Riley Moors has said further military strikes against Islamic State-linked militants in Nigeria could follow recent operations ordered by President Donald Trump, describing the actions as aimed at improving security and protecting Christian communities facing violence.
Moore made the remarks during a televised interview in which he addressed U.S. military strikes carried out on Christmas Day against militant targets in North-west Nigeria.
The strikes were conducted in coordination with the Nigerian government, according to U.S. and Nigerian officials.
“President Trump is not trying to bring war to Nigeria, he’s bringing peace and security to Nigeria and to the thousands of Christians who face horrific violence and death,” Moore said.
He said the Christmas Day strikes against Islamic State affiliates had provided hope to Christians in Nigeria, particularly in areas affected by repeated attacks during past festive periods.
According to U.S. authorities, the strikes targeted camps used by Islamic State-linked groups operating in parts of north-west Nigeria.
Nigerian officials confirmed that the operation was carried out with intelligence support from Nigerian security agencies as part of ongoing counter-terrorism cooperation between both countries.
The United States Africa Command said the operation was intended to degrade the operational capacity of extremist groups responsible for attacks on civilians and security forces.
Nigerian authorities have described the targeted groups as a threat to national security, noting their involvement in killings, kidnappings and raids on rural communities.
Moore said the strikes marked a shift from previous years in which attacks were carried out against civilians during the Christmas period. He said the U.S. administration was focused on preventing further violence by targeting militant groups before they could launch attacks.
U.S. officials have said the military action was carried out with the consent of the Nigerian government and formed part of broader security cooperation between the two countries. Nigeria has received intelligence, training and logistical support from international partners as it seeks to contain militant activity.
Moore had previously called for stronger international attention to attacks on Christian communities in Nigeria and has urged continued U.S. engagement in addressing extremist violence. He said further action would depend on developments on the ground and continued coordination with Nigerian authorities.
Nigerian officials have maintained that counter-terrorism operations are directed at armed groups threatening civilians, regardless of religion, and have reiterated their commitment to restoring security across affected regions.
