The Constitutionality of the Low-Income Tax Credit Changes essays

The Constitutionality of the Low-Income Tax Credit Changes essays Article I, Section 8 of the Constitution says that The Congress shall have power to lay and collect taxes, duties, imposts and excises. The United States Congress chose, by way of the Internal Revenue Act, to create an agency, the IRS, to execute its power to tax. The power of the IRS, however, is limited to those granted to it by Congress. Much like our legal system, the taxpayer is assumed innocent until proven guilty. That is to say, only after they have filed their tax return can the IRS audit, or question their eligibility. The IRS has now overstepped their bounds by changing their requirements for the way tax returns must be filed. Furthermore, they have changed the requirements for only a certain group of people, those filing for the Low-Income Tax Credit. The IRS is now requiring that these individuals provide excessive documents and forms of proof that they are eligible for this type of return. And this is required in advance of their claim, not after an audit, which would normally be the case. A new injustice arises when you consider the fiscal position of the IRS. They insist that these regulations are being passed to lower the loss of taxes due from people falsely claiming the Low-Income Tax Credit. Loss from these false claims is said to be from 6.5 to 10 billion a year, a significant figure. This figure is much less significant, however, when you compare it to the loss in other areas. For example, corporations alone evade around 46 billion a year. And unlike poor Americans, corporations can actually afford to provide the necessary documents of proof. Citizens of lower income are clearly being deprived of the right to life and liberty by a body of government operating outside its stated purpose by the congress. ...