Preventing Tax Fraud and Identity Theft Act

This bill concerns the procedural timing of tax information returns, which falls squarely within the power of Congress to lay and collect taxes under Article I, Section 8, Clause 1. The Constitution grants Congress broad discretion over the administration of tax laws, including the establishment of deadlines for filing returns. As I argued in Federalist No. 30, the power of taxation is essential to the operations of the national government, and the regulation of its details is a necessary incident of that power. There is no constitutional impediment to modifying filing times, as this does not …

The bill merely adjusts the time for filing certain information returns under the Internal Revenue Code, a procedural matter squarely within the power granted to Congress to lay and collect taxes. The Constitution vests Congress with the authority to prescribe the manner and time of tax collection, and this alteration does not exceed that enumerated power. There is no infringement upon the rights reserved to the states or the people, as the Tenth Amendment confirms that powers not delegated to the United States are retained. The modification does not impose new taxes, burdens, or penalties inc…

This bill merely adjusts the deadlines for filing information returns under the Internal Revenue Code, a procedural matter within the taxing power expressly granted to Congress. The authority to 'lay and collect Taxes' (Article I, Section 8, Clause 1) necessarily includes the power to establish reasonable rules for the administration of such taxes, as the Constitution envisions that Congress may make all laws which shall be necessary and proper for carrying into execution its enumerated powers (Article I, Section 8, Clause 18). Altering filing times does not exceed the limited sphere of federa…

This bill, which merely adjusts the filing deadlines for certain information returns under the Internal Revenue Code, does not contravene any provision of the Constitution. The power to lay and collect taxes, duties, imposts, and excises is expressly granted to Congress by Article I, Section 8, Clause 1. The regulation of the time and manner of filing tax returns is a necessary and proper means to carry into execution this taxing power, as affirmed in McCulloch v. Maryland (1819), which held that Congress may employ all means which are appropriate and plainly adapted to a legitimate end. Furth…