A tax proposal, as in 9-9-9 or whatever you wanna call it will still require a bill to be introduced.
The President can't make or mandate law. Especially "tax law". Of course - the IRS is a "service"....
I stole this from "answers.com" since I couldn't remember the precise history, but this is pretty much what I recall from college level courses in Business.
The roots go back to the Civil War in 1862 when Congress created the position of commissioner of the Internal Revenue and enacted an income tax to pay for the war. The income tax was repealed 10 years later, but was started again in 1894. The Supreme Court ruled it was unconstitutional the following year.
In 1913 Wyoming ratified the 16th amendment. The 16th amendment gave congress the authority to enact an income tax. That same year the first 1040 form appeared and a 1% net tax on personal incomes above 3,000 with a 6% surtax on incomes of 500, 000.
In 1918 during WW1 the top rate of income tax rose to 77% to help pay for the war. It dropped after the war to 24% in 1929, but rose again in the depression. In WW2 Congress introduced payroll withholding and quarterly tax payments.
In the 1950's the name was changed to the IRS.
Basically from this you can see that Congress has both created "income taxes" and REPEALED it at least once. There's NO reason they can't repeal the current law requiring income taxes. The actual RULES the IRS goes by will be thrown into the trash since they aren't LAWS they are RULEs and enforceable only through the congressional act to create the IRS in the first place.
Thus... the laws creating the IRS and it's rules has to be repealed and a new law put in place to take effect immediately upon closing down the IRS.
I'm not sure that this would happen EASILY in our current society because too many people seem dependent upon taking money out of the pockets of "the rich" (those who are working....).
Apparently (from what I can gather quickly here) Bureaus, Agencies, Services and so forth are "created" by Congressional Law rather than Presidential decree (Executive Order).
Essentially, a Presidential executive order may be used to assist other government heads to do their duties, or to help along a particular law - and they do carry the full force of law. However, they have, over time been challenged and questioned as to whether they are within the intent of the Constitution and a vague phrase called "Executive Powers".
In truth, an Executive power is about anything a President wants it to be until he is questioned.
By the way, some wars were fought BASED on EOs - however, those EOs (Bill Clinton, Kosovo) were based on Congressional resolutions....
So, that all said - None of the current Candidates, or even the President HIMSELF can issue a proclamation - I'm sorry, I mean "Executive Order" closing an agency directly. The foundation upon which the Agency was created must be knocked down first.
The IRS has to be disbanded (with this I agree) but to do so will require, unfortunately, an act of Congress.
Bookmarks