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.
By stopping the Direct File program in its tracks, however, Congress can help ensure that taxpayers are treated fairly and that the government is held to task for its actions. While it doesn’t address the larger concerns with the IRS as a whole, nor does it hold them accountable for their egregious behaviors in the past—arbitrary and predatory fees and penalties, the IRS targeting controversy, and their constitutionality as a whole—it’s a small step towards holding a typically untouchable group of bureaucrats’ feet to the fire.
As Rothbard said, “The state is a bandit, and the only way to deal with it is to resist its encroachments and to defend one’s own rights and property.” The IRS’s Direct File program is a perfect example of such banditry, and it is up to Congress and taxpayers both to resist its intrusions and demand the defense of their rights.
As libertarians and advocates of Austrian economics, it’s our responsibility to continue to push for reforms that promote individual liberty and limit government overreach. By doing so, we can create a more just and free society, where individuals are treated fairly and the government is held accountable for its actions. While the IRS Overreach Prevention Act won’t address IRS behavior as a whole, it may stop the rolling train long enough to rein in an expansion that would have perilous implications. It was once said that freedom isn’t a hard thing to lose, but it’s certainly a hard thing to win back.
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