There can be no freedom if the IRS continues to engage in unconstitutional, fascist political activity, at the direction of the Obama fascist government.
Actually, the USA at this point has no freedom, it only has an illusion of freedom.
This is why so many US citizens now live outside of the USA as ex patriots in other nations that still have freedom.
“Once final, the rules would be applied retroactively,”
It would be illegal to do that in the USA that I grew up in.
Income tax revenues experience wild swings as the economy cycles up and down. But sales taxes are more robust because at some level consumers need to pay for the basics and essentials of living which make up the bulk of purchasing.
In an economic downturn, consumers will forego the new home, the new car, the planned vacation or the new flashy set of outdoor Christmas lights. But these things dont add up to much as a percentage of gross purchases compared to the amounts spent for essentials. So states with sales taxes but without income taxes see smaller swings in revenue.
The Federal government could pass the FairTax legislation which has a built-in tax cut in the manner of a tax rebate which effectively voids federal taxation for all Americans up to the level of purchases for the necessities of living, the essentials.
The FairTax legislation gets rid of the federal income tax and the IRS while putting tax collection into the hands of the states and making enforcement much easier. The legislation does not tax exports so that American products sold overseas become immediately more competitive in price thereby bringing jobs back to American soil. The FairTax boosts GDP by 10% in its first year.