The Bill of Rights was drafted as a document limiting the reach of government and recognizing maximum freedom to individuals and the states. This broad philosophy is the foundation of grass-roots conservative in the tea party movement. But over time, the Constitution has been changed, sometimes resulting in the surrender of personal freedom to an increasingly powerful central government.
No single change to the Constitution better exemplifies this than the 16th Amendment, which gave Congress the authority to collect income tax beginning in 1913. Over the intervening 101 years, the 16th Amendment has resulted in a vast, complex and intrusive system of taxation. The onerous requirements of simply complying with the tax code burdens average American families who are trying their best to pay their taxes, file their tax returns and stay out of trouble. Ask any of these Americans how they feel about the process and they will invariably tell you our current system has to go.
We agree with the millions of Americans who seek fundamental reform to make taxes fairer and flatter, grow jobs and the economy, and put an end to abuses of power by the Internal Revenue Service. However, serious consideration of fundamental tax reform wonít happen until Congressís constitutional authority to levy an income tax and fund the IRS is removed. Thatís why weíre supporting Oklahoma Republican Rep. Jim Bridenstineís amendment to repeal the 16th Amendment. The current system of income tax has no place in the 21st century and more importantly, the 16th Amendment and the IRSí enforcement of tax law have no place in a society of free people.
No one is suggesting Americans not pay taxes. Whether the income tax is replaced by a flat tax, a consumption tax or some other simplified system, Bridenstineís bill makes accommodations for that. What we and others are saying is that we donít need an income tax or the IRS to fund the government. Repealing the 16th Amendment would not only address those immediate issues of taxation, it would also serve to strengthen the constitutional rights that are compromised by the IRS.
The IRSís assault on the First Amendment has been on display in recent years as the agency targeted organizations with which the Obama administration disagrees, singling-out those organizations in a campaign of intimidation. Tea Party Patriots and many similar groups endured years of harassment at the hands of the IRS to the extent that Congress referred one former IRS official for criminal investigation and held that person in contempt for not revealing the extent of the targeting. Repealing the 16th Amendment ends IRS abuses.
Congress recognizes how the IRS violated our constitutional rights. But there are parallel concerns involving the Fourth Amendment and its protections against unwarranted search and seizure. The Founders never conceived of the IRS when they drafted the Fourth Amendment, which assures ďThe right of the people to be secure in their persons, houses, papers, and effects,Ē among other things, as Bridenstine has argued.
Vice President Joe Biden waits to conduct a mock swearing-in ceremony with Sen. Brian Schatz, D-Hawaii, in the Capitol's Old Senate Chamber, December 2, 2014. Schatz was sworn in to serve the remainder of his term since he was appointed to the seat after Sen. Daniel Inouye, D-Hawaii, passed away.