The Act aims to prevent federal agencies from establishing or raising taxes without the approval of Congress. In recent years, federal agencies have either been given or have discovered on their own the authority to tax. This is contradictory to what the founders of this country intended when setting forth the framework for our system of government. The Taxpayer's Defense Act would establish a simple process to ensure that only Congress allows new taxes to take effect. Federal agencies should not raise taxes because they are not able to consider and weigh the salient issues relevant to a proposed tax increase as objectively as Congress can.
Federal agencies consider their own priorities to be paramount.
Therefore, only Congress should decide which goals are important enough to spend taxpayer dollars on. And unlike those running federal agencies, members of Congress are able to be held accountable. The Declaration of Independence enumerated being taxed without consent as one of the despotic acts of King George. Today, federal agencies do the same thing when they raise taxes without going to Congress for approval. When a federal agency establishes or raises taxes without the approval of Congress, that is taxation without representation.