Steve King actually said...

So I am here listening to the testimony, and particularly that of Judge Poe from Texas, and he said do you buy your boots over the Internet.

I am for a national sales tax, that I want to eliminate the Federal income tax, and in doing so there is no necessity for the IRS.

If Congress is going to direct--Congress writes the laws, the President has been clear on that.

I believe that is the section you are referring to when you assert your responsibility under the Constitution.