While federal law prevents a president from directly ordering the Internal Revenue Service to stop investigating specific taxpayers, the Trump administration could significantly weaken the agency’s enforcement capabilities through indirect means. Recent reporting indicates that the current administration has already initiated actions to roll back IRS efforts aimed at cracking down on major tax shelters used by wealthy individuals and corporations.

President Donald Trump appears to believe he can order such an activity because he is covered by presidential immunity. Immunity does not cover activities which are in violation of federal law and regulations. Particularly those which do not cover the aspects of being president of the United States.

Lawrence M. Lechko,

Seven Hills

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