President Donald Trump has done an admirable job at defanging the IRS, which was converted into a weaponized agency targeting Democrats’ political enemies.

Chief Justice John Marshall famously pronounced early in our nation’s history that “the power to tax involves the power to destroy.”

The Democrats inside the Biden IRS took that to heart. They hired thousands of new IRS agents to harass businesses, rich people and, in some cases, Republican donors. Some of the officers under infamous former IRS enforcer Lois Lerner, the woman who aimed her agency’s auditing guns at conservative groups, are still active at the tax agency.

One of the most noxious of former President Joe Biden’s leftover regulatory rules applies to partnerships — an increasingly common form of business organization and

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