[Pontiac]

Adler, commenting via Twitter this afternoon, said that "our argument is that the law should be enforced as written." He also tweeted, "It's the IRS and Administration that are trying to 'overturn' the law with creative re-interpretations."

What the heck is the Should Be Enforced As Written crap?!

Congress writes law and the president either signs it into law or he doesn’t.

The IRS must implement law as written. They do not have the power to rewrite law. Limited interpretation can be made in rule making but that has to be put through the public comment process (I really do not even agree with that but I recognize that Congress is lazy).