Last month, in a move to curb another example of government overreach, Representatives Adrian Smith and Chuck Edwards introduced the IRS Overreach Prevention Act. This act aims to prohibit the Internal Revenue Service from continuing its “Direct File” pilot program. The program, which essentially allows the IRS to bypass the normal audit process and file tax liens directly with the courts, is nothing more than a clear violation of taxpayers’ due process rights wrapped up in the guise of convenience.
To libertarians, the implications are clear—the program represents a violation of the non-aggression principle, where the government is using its power to impose its will by force on taxpayers without their consent.
The IRS’s actions are reminiscent of the crony capitalism that Rothbard frequently critiqued in his work. By allowing the IRS to bypass due process and impose tax liens without the right oversight, the government is creating an environment where special interests and bureaucrats can exploit and punish taxpayers as they see fit in a politically-weaponized environment. While the program’s supporters argue that it just makes the audit process simpler and increases the ease of tax collection, it ignores the fundamental principles of due process and the rights of taxpayers to be treated fairly and justly.
The government’s role is to protect individual rights and property, not to exploit them for its own purposes. The Direct File program is an extreme conflict of interest, where the fox isn’t just guarding the henhouse, but making himself all too comfortable. The introduction of the IRS Overreach Prevention Act is definitely a small step in the right direction towards restoring taxpayer sovereignty and protecting individual rights, though many might argue it doesn’t go far enough to hold the agency accountable. […]
— Read More: mises.org
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