[DannyTN]

"No he doesn’t."

Actually in practice, they do it all the time now, don't they? I'm thinking of:

• Periodic tax amnesties where penalties are waived if back taxes are paid. Those aren't initiated by Congress but by the executive.
• Likewise, tax negotiations over back taxes, such as the kind you constantly see lawyers advertising for...are themselves such a waiver.

  You may argue that the executive has no statutory right to waive taxes, but in practice, they've been negotiating taxes forever.

  Still perhaps we could suit because the tax isn't being applied equally.

[Alberta's Child]

Two things:

1. I suspect a negotiation over back taxes is somewhat different than one over interest and penalties, from a purely legal perspective.

2. I may be wrong about this, but my understanding is that these negotiations with the IRS over unpaid income taxes only involve individuals, not those filing corporate returns. This is an important distinction because any reduction in tax liability that the IRS negotiates is really predicated on a realistic assessment that it's pointless to hold a person responsible for a massive tax liability if there isn't a chance in hell that they'll ever pay it. A corporation, on the other hand, can be liquidated and its assets sold to pay a tax lien.