The author undermines his argument by presenting an outlandish scenario. The tax provision in question in this Supreme Court case was enacted into law by Congress in 2017. It's not some arbitrary IRS decision that has been made under the agency's regulatory authority.
"The author undermines his argument by presenting an outlandish scenario."
Maybe not that farfetched. Haven't we all seen our local city/county taxing boards assess property taxes on the basis of what _they_believe_ the value of your house is? You may do absolutely nothing to improve the value of the property and still see a tax increase at the whim of someone deciding to make a reassessment. This isn't fundamentally different from that.