1/11
Do you notice the pattern yet?
In November 2024 I predicted Donald Trump would end the IRS without passing a single law.
Because that is the only way to end it.
Thread. 🧵
2/11
The US Tax Court has 19 judges.
Presidentially nominated. Senate confirmed. 15-year terms.
Not Article III. Not lifetime tenure. Removable by the President for cause.
That for-cause protection is about to be eliminated by Trump v. Slaughter, which the Supreme Court will decide any day.
After that, Tax Court judges serve at the pleasure of the President.
The US Tax Court has 19 judges.
Presidentially nominated. Senate confirmed. 15-year terms.
Not Article III. Not lifetime tenure. Removable by the President for cause.
That for-cause protection is about to be eliminated by Trump v. Slaughter, which the Supreme Court will decide any day.
After that, Tax Court judges serve at the pleasure of the President.
3/11
Where do Tax Court judges come from?
Of 17 recent active judges, 16 had careers at the IRS, DOJ Tax Division, Treasury, or Congressional tax staff.
Biden's six appointees:
Kashi Way — Joint Committee on Taxation staff
Adam Landy — IRS Chief Counsel attorney, then Tax Court special trial judge
Rose Jenkins — IRS Chief Counsel attorney, KPMG, NYU
Jeffrey Arbeit — Joint Committee on Taxation staff, Tax Court clerk
The tribunal that decides your dispute with the IRS is staffed almost entirely by people who spent their careers working for the government side of that dispute.
The IRS is where their friends and social connections work.
Where do Tax Court judges come from?
Of 17 recent active judges, 16 had careers at the IRS, DOJ Tax Division, Treasury, or Congressional tax staff.
Biden's six appointees:
Kashi Way — Joint Committee on Taxation staff
Adam Landy — IRS Chief Counsel attorney, then Tax Court special trial judge
Rose Jenkins — IRS Chief Counsel attorney, KPMG, NYU
Jeffrey Arbeit — Joint Committee on Taxation staff, Tax Court clerk
The tribunal that decides your dispute with the IRS is staffed almost entirely by people who spent their careers working for the government side of that dispute.
The IRS is where their friends and social connections work.
4/11
Now the autopen question.
All six Biden Tax Court judges were nominated and commissioned in 2024.
Jenkins received her commission: October 28, 2024.
Landy received his commission: August 8, 2024.
Trump said this week he wants to examine whether Biden's Federal Reserve appointments were signed by autopen rather than by the President personally.
Neera Tanden testified to Congress she directed autopen signatures without knowing who gave final clearance.
The same question applies to every Biden Tax Court commission.
Now the autopen question.
All six Biden Tax Court judges were nominated and commissioned in 2024.
Jenkins received her commission: October 28, 2024.
Landy received his commission: August 8, 2024.
Trump said this week he wants to examine whether Biden's Federal Reserve appointments were signed by autopen rather than by the President personally.
Neera Tanden testified to Congress she directed autopen signatures without knowing who gave final clearance.
The same question applies to every Biden Tax Court commission.
5/11
If Biden's Tax Court commissions were autopen-signed by an aide who did not know who authorized them —
Under Lucia v. SEC: improperly appointed officers' actions are void.
Under the Appointments Clause: no cure. Void ab initio.
Six Tax Court judges with potentially invalid appointments.
Decisions made every day.
Cases decided. Taxpayers losing everything. But people not even authorized to be in the constitutional defective administrative "court."
On commissions signed by a machine operated by an aide who didn't know who authorized it!
If Biden's Tax Court commissions were autopen-signed by an aide who did not know who authorized them —
Under Lucia v. SEC: improperly appointed officers' actions are void.
Under the Appointments Clause: no cure. Void ab initio.
Six Tax Court judges with potentially invalid appointments.
Decisions made every day.
Cases decided. Taxpayers losing everything. But people not even authorized to be in the constitutional defective administrative "court."
On commissions signed by a machine operated by an aide who didn't know who authorized it!
6/11
Now add the Commissioner vacancy.
The IRS Commissioner has been vacant since August 8, 2025.
The named Respondent in every Tax Court case is the Commissioner of Internal Revenue.
Bessent admitted under oath on June 3, 2026 he is not the Acting Commissioner and his FVRA authority has expired.
The IRS attorneys defending cases in Tax Court work for the Chief Counsel.
Acting Chief Counsel Kies's FVRA authority expired June 16, 2026.
The Respondent is vacant. The lawyers defending the Respondent have expired authority.
OF COURSE PEOPLE WITHOUT LAWFUL APPOINTMENTS WILL SAY IT IS ALL LAWFUL!
Now add the Commissioner vacancy.
The IRS Commissioner has been vacant since August 8, 2025.
The named Respondent in every Tax Court case is the Commissioner of Internal Revenue.
Bessent admitted under oath on June 3, 2026 he is not the Acting Commissioner and his FVRA authority has expired.
The IRS attorneys defending cases in Tax Court work for the Chief Counsel.
Acting Chief Counsel Kies's FVRA authority expired June 16, 2026.
The Respondent is vacant. The lawyers defending the Respondent have expired authority.
OF COURSE PEOPLE WITHOUT LAWFUL APPOINTMENTS WILL SAY IT IS ALL LAWFUL!
7/11
And now add Kwong -
Kwong v. United States, 179 Fed. Cl. 382 (2025) the court of federal claims in applying Loper Bright, held the IRS lacked authority to assess and collect taxes from January 20, 2020 through July 10, 2023.
The Tax Court that sustained thousands of assessments during that period was sustaining assessments the IRS had no authority to make.
IRS employees, IRS attorneys, and Tax Court judges — all working in a system that was simultaneously:
1. Operating without a Commissioner.
2. Defending assessments made without statutory authority.
3. Potentially staffed by many invalidly appointed judges.
And now add Kwong -
Kwong v. United States, 179 Fed. Cl. 382 (2025) the court of federal claims in applying Loper Bright, held the IRS lacked authority to assess and collect taxes from January 20, 2020 through July 10, 2023.
The Tax Court that sustained thousands of assessments during that period was sustaining assessments the IRS had no authority to make.
IRS employees, IRS attorneys, and Tax Court judges — all working in a system that was simultaneously:
1. Operating without a Commissioner.
2. Defending assessments made without statutory authority.
3. Potentially staffed by many invalidly appointed judges.
8/11
Now the Tweel argument.
United States v. Tweel, 550 F.2d 297 (5th Cir. 1977):
Silence is equated with fraud where there is a legal or moral duty to speak and where an inquiry left unanswered would be intentionally misleading.
Every Tax Court judge has a duty to disclose the nature and validity of their appointment.
Every IRS attorney appearing before the Tax Court has a duty to disclose who they represent and under what authority.
If the appointment was autopen-signed by an aide who did not know who authorized it — that fact must be disclosed.
Silence is fraud.
Now the Tweel argument.
United States v. Tweel, 550 F.2d 297 (5th Cir. 1977):
Silence is equated with fraud where there is a legal or moral duty to speak and where an inquiry left unanswered would be intentionally misleading.
Every Tax Court judge has a duty to disclose the nature and validity of their appointment.
Every IRS attorney appearing before the Tax Court has a duty to disclose who they represent and under what authority.
If the appointment was autopen-signed by an aide who did not know who authorized it — that fact must be disclosed.
Silence is fraud.
9/11
This is the pattern I identified in November 2024.
Trump does not need to pass a law to end the IRS. Now in honesty, what I predicted was more regulatory changes than his intentional mis-administration.
1. Leave the Commissioner vacant.
2. Let the FVRA authority expire.
3. Create a CEO title Congress never authorized.
4. Terminate the union contract.
5. RIF 25% of the workforce.
6. Let the autopen question hang over every judicial appointment.
7. Wait for Slaughter to make Tax Court judges removable at will.
8. Pass the OBBB as a diversion - as it will soon become obsolete.
9. Exercise "strategic uncertainty" so no one knows what you will do next.
No law needed.
No vote.
No opposition. That is, the opposition is too stupid or powerless or confused to do anything about it.
Just time and a will to end the IRS is needed. And recall Trump said the income tax is the idea of our foreign enemies.
This is the pattern I identified in November 2024.
Trump does not need to pass a law to end the IRS. Now in honesty, what I predicted was more regulatory changes than his intentional mis-administration.
1. Leave the Commissioner vacant.
2. Let the FVRA authority expire.
3. Create a CEO title Congress never authorized.
4. Terminate the union contract.
5. RIF 25% of the workforce.
6. Let the autopen question hang over every judicial appointment.
7. Wait for Slaughter to make Tax Court judges removable at will.
8. Pass the OBBB as a diversion - as it will soon become obsolete.
9. Exercise "strategic uncertainty" so no one knows what you will do next.
No law needed.
No vote.
No opposition. That is, the opposition is too stupid or powerless or confused to do anything about it.
Just time and a will to end the IRS is needed. And recall Trump said the income tax is the idea of our foreign enemies.
10/11
Across the country -
The IRS collected on debts
During a statutory moratorium.
Prosecuted by IRS attorneys with expired authority.
In front of a tribunal whose judges may have been invalidly appointed.
By a Respondent who is a vacant office.
While SCOTUS dismantles the administrative state.
Do you notice the pattern yet?
Across the country -
The IRS collected on debts
During a statutory moratorium.
Prosecuted by IRS attorneys with expired authority.
In front of a tribunal whose judges may have been invalidly appointed.
By a Respondent who is a vacant office.
While SCOTUS dismantles the administrative state.
Do you notice the pattern yet?
11/11
Pursuant to United States v. Tweel — I am formally asking:
Every Tax Court judge appointed by Biden in 2024:
Was your commission signed by President Biden personally?
Or by an aide operating an autopen without knowing who authorized it?
Every IRS attorney appearing in Tax Court:
Under whose authority are you appearing?
What is the legal basis for that authority after June 16, 2026?
Silence when there is a duty to speak is fraud.
Pursuant to United States v. Tweel — I am formally asking:
Every Tax Court judge appointed by Biden in 2024:
Was your commission signed by President Biden personally?
Or by an aide operating an autopen without knowing who authorized it?
Every IRS attorney appearing in Tax Court:
Under whose authority are you appearing?
What is the legal basis for that authority after June 16, 2026?
Silence when there is a duty to speak is fraud.
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