Orrin Hatch: “Senator Kennedy's amendment would allow the Federal Government to imprison any taxpayer who declines to pay an…”

“Senator Kennedy's amendment would allow the Federal Government to imprison any taxpayer who declines to pay an unconstitutional tax. His amendment is materially different from Senator Nunn's amendment 2 years ago. So I am very concerned about it. Let me just compare the two. The Nunn amendment provided that absent specific legislation authorizing judicial review, the courts would not have jurisdiction for claims arising under the balanced budget amendment. The Kennedy amendment provides that absent specific legislation authorizing judicial review, Congress has exclusive enforcement authority under the balanced budget amendment. Thus the courts would have absolutely no enforcement role. The difference is this. The Kennedy amendment allows Congress unconstitutionally to raise taxes by a simple voice vote and no court in this land could hold that tax unconstitutional. The Nunn amendment did not have that draconian affect. Under the Nunn amendment, any taxpayer could raise as a defense the argument that the Congress passed an unconstitutional tax. The Kennedy amendment forecloses that defense.”