The most ominous development in the IRS scandal is the confederation of executive and congressional authority in opposition to our fundamental rights. The accumulation of all government powers in the same hands, Madison warned, “may justly be pronounced the very definition of tyranny.” In a free society, powers must be separated. The Framers thus gave us a Constitution that heeded the wisdom of Montesquieu:
When the legislative and executive powers are united in the same person, or in the same body of magistrates, there can be no liberty; because apprehensions may arise, lest the same monarch or senate should enact tyrannical laws, to execute them in a tyrannical manner.
The IRS scandal presents a textbook case of tyrannical execution. It is fraught with peril. We are dealing not merely with a single president, who presumes to rule by decree; nor just with his congressional partisans, who presume to pull the executive bureaucracy’s coercive levers. Enormous power is cumulating in an ideological movement that is hostile to free expression, one that views its political opposition not as fellow citizens with a different point of view but as enemies to be silenced and destroyed.
—Andrew McCarthy, “The Internal Repression Service“