Fern
Elite Member
- Sep 30, 2003
- 26,907
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Congress gave the executive branch the power to create and destroy these tax dodges. Checks and balances met.
That's factually incorrect.
Congress can give substantial leeway to the IRS in regulating tax law. Congress can pass a tax law that tasks the IRS with 'fleshing out' the statute to meet a desired goal. These Regulations are known in tax law as "Statutory Regulations" or "Legislative Regulations". In any case they can and will be challenged in court and must be found by the courts to uphold the intent of Congress.
BTW: Perhaps you were too 'casual' with your language, but the SCOTUS has previously determined that Congress cannot delegate its Constitutional responsibility to the Exec branch; thus no line item veto allowed. Moreover, such a delegation would not be a form of "checks and balances" it would merely be a 'delegation'.
Fern