Opinion | The Supreme Court Can Restrain the IRS

The Internal Revenue Code is riddled with excessive penalties for what are often honest mistakes. This year, taxpayers must prepare to deal with a newly emboldened Internal Revenue Service, to which Congress allocated an additional $46 billion for enforcement. The Supreme Court has the opportunity to protect taxpayers by hearing one of three cases that could rule the most punitive IRS penalties as unconstitutional violations of the Eighth Amendment’s Excessive Fines Clause.

Heavy IRS fines can turn a simple tax mistake into a financial nightmare. For Americans living paycheck to paycheck, these penalties can be devastating. For businesses, fear of penalties can slow productive transactions.