The Constitution states in Article I, Section 8: “The Congress shall have the power to lay and collect taxes … .” The 16th Amendment enacted in 1913 restated: “The Congress shall have the power to lay and collect taxes on incomes … .”
There is no mention of a presidential role in either imposing or collecting taxes.
Congress abdicated its constitutional role in tax collection in 1862, when it prescribed an income tax to be collected by a newly-created Internal Revenue Commission in the Treasury Department. Since then, there have been a series of presidential abuses of the IRS, which now has lapsed into virtually a campaign arm of “Team” Obama.
Today, IRS bureaucrats directly flout Congress and stonewall investigations of abusive, partisan political activity, with technologically impossible claims of lost emails. What would the IRS say if you filed your tax return claiming your computer crashed and you hopelessly lost all records of your income a year ago?
The only solution is to return to the Constitution, abolish the IRS under presidential control and replace it with a congressional tax collection bureau reporting to Congress. Lois Lerner and all her IRS colleagues who refuse to cooperate with Congress would then simply be fired — instead of called to testify.