Strengthening EFIN Confirmation for User Reliability and Electronic (SECURE) Tax Filing Act

The Constitution vests Congress with the power to lay and collect taxes, duties, imposts, and excises (Article I, Section 8, Clause 1). This power necessarily includes the authority to prescribe the means and methods by which tax returns are filed, including the validation of electronic filing identification numbers to ensure the integrity and efficiency of tax collection. Such a measure is a proper exercise of the necessary and proper clause (Article I, Section 8, Clause 18), as it is plainly adapted to the execution of the taxing power. The requirement does not infringe upon any enumerated l…

This bill, by requiring validation of electronic filing identification numbers for tax returns, imposes a new federal condition on the citizen's interaction with the government. The Constitution grants Congress only enumerated powers, and the power to tax, while necessary, must be exercised with strict regard to individual liberty. The Tenth Amendment reserves to the states and the people all powers not delegated to the United States. Requiring a federal validation for a mere identification number exceeds the necessary and proper means of collecting taxes, as it creates a bureaucratic hurdle t…

This bill, requiring validation of electronic filing identification numbers for tax returns, falls within the enumerated power of Congress to lay and collect taxes under Article I, Section 8, Clause 1. The requirement is a reasonable regulation of the manner in which tax documents are submitted, akin to other procedural rules for tax administration. It does not exceed the limited and defined powers of the federal government, as it is necessary and proper to ensure the efficient collection of revenue, consistent with the principles of Federalist No. 44, which defends the Necessary and Proper Cl…

This bill, requiring validation of electronic filing identification numbers for tax returns, is a proper exercise of Congress's power under Article I, Section 8, Clause 1 to lay and collect taxes. The validation requirement is a necessary and proper means to ensure the integrity and efficiency of tax collection, as it prevents fraudulent filings and ensures accurate revenue collection. As established in McCulloch v. Maryland (1819), Congress may employ all means which are appropriate, plainly adapted to a legitimate end, and consistent with the letter and spirit of the Constitution. The valida…