“Like Income Tax?”
Actually, no, in most cases. Most of the time the IRS does play by the rules that Congress imposes on them...and they do apply it fairly, and when they don’t there’s a court system that can be accessed. Now you do have suspicious stuff that happens, like EVERY prominent conservative being audited when Clinton was president, but even with the audits, they can’t and don’t change the laws.
Now these waivers are different...those become laws to the people involved. It’s the same as letting the federal decide to exempt certain people they choose, by name, from having to pay any taxes. We’re still not there yet.
I no longer differentiate between the three branches of government on most issues as the real delineation is between DemonRat and Repugnican (or lawyer and non-lawyer)