A bill to amend the Internal Revenue Code of 1986 to eliminate installment agreement fees for certain individuals.

This bill is a proper exercise of Congress's power to lay and collect taxes under Article I, Section 8, Clause 1. The elimination of installment agreement fees for certain individuals is a permissible modification of the Internal Revenue Code, which falls squarely within the taxing authority granted to the federal legislature. As I argued in Federalist No. 33, the power to tax is essential to the operations of the national government, and Congress retains discretion over the details of tax collection, including the imposition or removal of fees. No constitutional provision prohibits such an am…

The power to tax is a necessary attribute of sovereignty, but the Constitution grants Congress only enumerated powers. The Tenth Amendment reserves to the States or the people all powers not delegated. While Congress may levy taxes under Article I, Section 8, Clause 1, the imposition of fees for installment agreements must be strictly necessary to the execution of that power and not an undue burden on the citizen. If this bill merely reduces fees for those unable to pay in full, it may be a proper exercise of legislative discretion. However, if it compels the Treasury to forgo revenue without …

The Congress is vested with the power to lay and collect taxes, duties, imposts, and excises under Article I, Section 8, Clause 1. The Internal Revenue Code, which includes provisions for installment agreements and their associated fees, is a valid exercise of this taxing power. Amending the code to eliminate certain fees for particular individuals is a policy choice within the sphere of Congress's authority to regulate the administration of tax collection. The Necessary and Proper Clause (Article I, Section 8, Clause 18) further empowers Congress to make all laws which shall be necessary and …

This bill falls squarely within the taxing power delegated to Congress by the Constitution. The power to lay and collect taxes necessarily includes the authority to prescribe the manner and means of their collection, including the establishment of installment agreements and the setting of fees therefor. The elimination of such fees for certain individuals is a permissible exercise of Congress's discretion in administering the tax laws. As the Court held in McCulloch v. Maryland, the Constitution grants to Congress implied powers to carry into execution its enumerated powers, and the means chos…