This new creation and the ones that will follow can be found at my new website http://watersreflection.com. Feel free to check it out and thank you for your past interest.


Our nation began, with its very inception, as a series of stated principles that men of honor saw as truth. As recognized truth, it could not be yielded, broken, denied, traded, bought, or ignored. The basis for liberty and for this country was founded upon these recognized universal truths that bound men for centuries and would continue to do so, regardless of fashion, opinion, or time. A passing glance toward them begs the question as to why has a society that based its existence on, and whose founders sacrificed their lives toward, these eternal truths operates, today, in complete indifference to them. Those fundamental truths were enough to bring forth a new nation yet the basis of our current policies are not laid upon those foundations nor are its powers organized to most likely effect our safety and happiness. Those words once had meaning. Meaning enough to begin a revolution that has spread liberty throughout the globe; but today they are usurped by the public opinion poll and the sterile emasculation of political correctness.


Consider the situation. We no longer act in a way that suggests that all men are created equal. Firstly, the pro-choice crowd would take issue with the very wording of man being created equal. With the arguments swirling around whether or not life begins at conception one of the opening phrases in our own Declaration cannot be perfectly applied to our present circumstance. But even accepting the stipulation of being born equal, as opposed to created, our policies as a nation point in every way to inequality. It boils essentially down to the perversion of Martin Luther King Jr.’s great dream, which was a plea to future generations. We are a society that actively avoids any question of the content of one’s character because we are bent inexorably toward moral relativism. And our policies, and in many cases today our national debate, are obsessed solely with the color of one’s skin. While we continually congratulate ourselves with the idea that we live in a progressive society that has left behind it all of the unquestioned prejudice ascribed to previous generations, our social policy today is centered on the “soft bigotry of low expectations”. Affirmative action, for example, is nothing more than the government looking at a class of people and telling them, “You are not good enough to make it on your own. You need special help to be just like everyone else.” This insulting and backward line of thinking is antithetical to the principles enshrined at our founding. And before the discussion is bogged down into the statistical analysis typical of social policy debate and phrases such as “inner-city schools” and “urban education” enter into the discussion make no mistake, this is about discriminating based upon race. The last time I checked white students at those same inner-city institutions are not given any additional consideration. Progressives cannot declare a mandate for a popularly elected black President in one breath and then decry the nation is so stagnantly racist that the government must intervene with the next. This incompatible view of Americans flies in the face of any coherent review or casual observance. Either all men are created equal or we have turned our back on truth. It seems we have chosen the latter.


The next phrase of our Declaration states that we are endowed by our Creator with certain unalienable rights. Of course, any public discussion of a Creator, or Nature’s God, Laws of Nature, Supreme Judge of the World, or divine Providence will draw disdain from the ACLU and others. The First Amendment, in popular culture, seems to be read as to secure a freedom from religion. And the free exercise of religion seems best kept to private and enclosed spaces. At risk of thumbing my nose at those offended with this example, it is reminiscent of Daniel’s troubles under King Darius of the Persian Empire. Where the open prayer to Daniel’s God was outlawed and forbidden, today there is growing scrutiny in the public sphere for any such divine petitions. Such is the rampant foolishness of the progressive that the same policies enacted under an ancient Persian king are considered on the cutting edge of evolution. So while prayer is outlawed in schools, the Pledge of Allegiance is under attack, the symbol of the Cross is being eradicated from the public sphere, and our national motto is etched off buildings we are assured that we have moved beyond a need for superstitious myths and into an age of reason. A brave new age in which we trust our government, which at this point cannot even build a functioning website for the most transformative legislation passed in decades.  While the recognition may strike some as meaningless or insubstantial, there was a clear reason for the wording in our Declaration. Acknowledging our rights as a benevolent gift from an omnipotent Creator meant that they could not be diminished or devalued by any political entity or state. Those rights, therefore, belong to each individual who then gives power to the government strictly by their consent. The actions of government today treat the people more as sheep to be guided than as thinking individuals capable of self-governance. This usurpation of power walks hand in hand with a desire to deny any higher authority. Or at least passively tolerate its existence. Such movement away from recognition of a deity by or in the public erodes those rights granted to us by that very deity. With no alternative, the government steps in as arbiter of power and rights, which is as a frightening proposition today as it was under King George III.


A discussion of the remainder of this one sentence under review today, those high ideals of Life, Liberty and a Pursuit of Happiness, may be fodder for another time. But one need not look to hard at the news to find numerous examples of our distance from these high-minded beginnings. However, it is important to realize that there are exceptions to each and every rule. And today seems an appropriate time to recognize that there are shining examples of hope in adherence to these fine principles espoused in our Declaration. As today is Veteran’s Day we should rightly honor those who have stood to defend liberty, to protect the governed, and ensure equality. Those brave men and women have proven throughout their storied and honorable history that the ideas fought for so long ago are alive and well as long as we continue to pursue them. It is their courage that lights a path now to assure us that those truths are not ephemeral, that our foundation was based not upon the political expeditiousness of the time, but upon those ideas that form the basis of human existence. We were once a nation that held truths as self-evident, our adherence to them has not diminished their power or authority. We need only to rediscover our resolve, to reawaken that belief. Those ideas once had the power to reshape the world. As Thomas Paine once wrote, “We have it in our power to begin the world over again”. He was right. And he still is.

Leave a comment


“Those who do not know history are destined to repeat it.” – Edmund Burke

Four years ago the nation was eagerly anticipating the high hope of change that it was promised. In this lame duck session we find ourselves in a remarkably similar situation. We are in a nearly identical situation as we were merely two years ago. And the debates of the spring of 2011 are being rehashed again and again on the floor of Congress. Should we raise or extend the tax cuts signed in 2001? Do we need to curtail our spending or raise taxes on the villainous 1%? What are the ramifications of perilously skirting the edge of our debt ceiling? Why are the Republicans holding the government hostage with their intransigence? Why are the Democrats focused on a politically significant but economically irrelevant portion of the tax base instead of cutting severe government overspending? The answer is that none of the debates are centered on actually solving this recurring crisis. As we have discussed before, our current tax code is far too complicated for revenue to be its only goal. It now involves shifting societal norms through the punishment of taxes and gaining political footing by dividing the segments of the electorate.


We have not seen a brand new era of politics, only a blatant retread of the exact same arguments that we have had before. The current fiscal cliff we are approaching was set in motion because Congress could not agree in the debt discussions and the super committee talks of 2011. We decided that kicking the can down the road would give our leaders enough time to figure out an equitable solution that would resolve the problem. Yet here we are, having the same conversation. It is frustrating for me to write about; since this is a topic we have covered repeatedly. We need to remember the discussions that are taking place right now because when they inevitably recur we need to pounce. I cannot be the only person slowly losing my mind by the endless repetitive nature of our tax discussions; we can easily sell the FairTax as an answer to the constantly shifting tax rates.


The likelihood of making dramatic inroads for the FairTax during the lame duck session is remote. For now we can build the base of our support which means laying the groundwork for the upcoming intellectual argument that we will need to win. Utilizing one of my least favorite clichés, Einstein once defined insanity as, “doing the same thing over and over again and expecting different results.” As this becomes increasingly apparent we must be sure to remind people of the mistake of continuing down an already beaten path. We invariably find ourselves looking at the same fork in the road; the one we know all too well has taken us closer and closer to a steep cliff marked by economic failure. It is time for us to take the road less travelled by, to begin our journey back along a road marked with recognition of the link between individual liberty and responsibility. While some are unflinching in viewing this past election as a defeat for FairTax, we need to see the possibilities that have arisen. Government will continue as it has done, unimpeded, for nearly a century. We must use this opportunity to show the dangers of economic insanity, and the virtues of our plan. The danger of the cliff approaches, whatever action is taken we can expect to see it again. Recognize the patterns of history so that you can step into them and alter the course of destiny.

Leave a comment


A few days before Thanksgiving the Treasury Secretary gave an assessment of what he believed should be done about our increasingly problematic debt. Instead of the responses we are used to, raising taxes or cutting spending, he believed that we should eliminate the debt ceiling altogether. Over its nearly one hundred year history the debt ceiling has shown itself to be more than flexible, after all the original 1919 ceiling was a mere $43 billion. As out debt shoots past $16 trillion it is faulty to pretend that our ceiling is protective in any way. But as porous as it is, it does serve a vital purpose.

For it to be raised it must be passed by Congress. This provides an opportunity for public debate and for the public to be informed, such as they wish to be. We have seen our government given extraordinary powers far beyond the enumerated limitations of the Constitution, but now we see the desire for the removal of any sort of accountability. As temporary as our debt limit seems to be, it at least provides parameters for a discussion and a legal limit to the expenditures of Congress. Without it, there is zero incentive for fiscal responsibility. To pretend otherwise it to be ignorant of current events. We have seen the unprecedented downgrade of our credit, which raising the debt ceiling was supposed to avoid, followed by consistent yearly $1 trillion+ deficits. Our leadership is more interested in politics than economics.

The FairTax plays into this discussion very well. It acts as a check on the unimpeded binge of government spending by placing, not the Congress but, the people front and center in the tax and spending debates. If we pay taxes on what we purchase, then we cannot avoid the reality of taxes that persist around us today. If we have a truly equitable tax structure that treats people of all income levels fairly then we do not have to worry about the division of class warfare obfuscating the debate. We can demand responsible stewardship of our tax money with a stringent refusal to accept constant tax increases to pay for irresponsible spending.  Far too often Congress forgets that the money it is spending belongs to other people. We have been conditioned under this system to believe that the government has a right to remove funds from our paycheck before we even see it. It is a violation of the right to private property that has long been held as the bulwark of liberty.

When we have our next tax debate, and one is coming, we need to do our best to make sure the FairTax is featured prominently. The debate as it currently stands only offers two real options. Raise taxes or not to raise taxes. Several prominent Republicans seem to be overcome with these options and are now breaking or say that they could break pledges signed many years ago. Whether or not this is a good idea, it is always a bad thing to see politicians pushed into the corner so that they feel they must break promises they have made to constituents. That is a situation in which the people lose, not the politicians. By making the FairTax a visible alternative, some of these elected leaders could still keep their promises and change the tax system that removes the need for such pledges.

We cannot expect however, that the FairTax will rise to national prominence on merit alone. We cannot sit back and expect that leap forward to come from politicians either. Even our most dedicated sponsors in the House and Senate should not be expected to do this on their own. It is not our job to watch from afar and criticize them; it is incumbent upon us to help them.

We have to recognize that there is more than just a status-quo. A government policy, once enacted, sets us on a path. It is not a stationary beast. It grows and changes along with the times. We are now set upon a path toward a more complicated tax code that seeks to direct our behavior in ways not seen before. Unchecked, our current setting will lead us farther away from the goals surrounding the FairTax. Both parties are focused on a course directed more by politics then economic or constituent interests. With a government centered focus in the current tax debates it only stands to reason that the will or wishes of the people will continue to be lacking from the discussion and thus the outcome. That means that the only way we will be able to alter the course of the political debate, and our destiny, is to insert ourselves into the discussion. That will require our dedicated action. Our history began with individuals rising the people into action. Thomas Paine was a pamphleteer that set American minds ablaze with thoughts of freedom. General Washington was a seasoned and pragmatic leader whose bravery inspired a populace to fight. We had a Continental Congress full of leaders willing to lay their lives on the line for an idea they believed in. In the great struggles that mark our history books there is always a group of activists dedicated to an idea. Our cause is no different in its revolutionary outlook and our prospects have never looked better. People are looking for leadership on the tax debate. From Democrats they are hearing higher taxes and class warfare, the Republicans are giving them broken promises. Bureaucrats are wishing for spending without consequence and a government accountable to no one. Now is the time to move our idea into the national spotlight. Now is the time to act.

Leave a comment


There is a great tendency in this country to root for the underdog. Those are the stories we tend to remember. Some believe that this inclination can be traced back to our roots in Minutemen and midnight rides. I think there is something to that. But regardless of its origins, the general feeling persists. It can be a powerful motivator but also a dangerous trap. The long held affinity for the underdog has created an unconscious belief that they are destined to win, despite the odds. This is especially true in politics, when the moniker of “right and wrong” are placed on ideas, candidates, or parties. We like to believe that what is right will win out in the end, and that because it is right it must be fated to do so. What very many still do not realize is that the end, in politics, is almost never decided on these arbitrarily drawn lines. The winner is never decided on who is right and who is wrong. We cannot rest assured that because our plan is the right one, and that it is better than all the others that we will end up victorious. The best ideas do not necessarily win, the simplest ones do, rocking the boat can be a bad idea, and having the “establishment” on your side is a definite benefit in terms of organization, fund raising, a volunteer force, and attention. All of which are important in a political campaign.

We have covered before here, and it bears repeating, that Abraham Lincoln’s “A house divided against itself cannot stand” speech was written and used as a part of his Senate campaign. A campaign he would go on to lose. Even if the truth is spoken eloquently, even if the message is important, even if the times are dire, we are not guaranteed an electoral victory. Our present day battle with tyranny comes under the guise of the tax code. It shares much in common with David’s battle with Goliath. A key difference in the success is David was a man described as after God’s own heart (Acts 13:22). A helpful trait to be sure. But we cannot rely upon the righteousness of God to slay our foes with sling and stone. We cannot rely on established political entities; we cannot expect their leadership, support, or their fellow activism. And we face a Goliath of our own, just as dangerous as the giant in Scripture. An enemy that is much larger and more powerful than ourselves, backed by an army that outnumbers ours, and supremely focused on our destruction, that constantly belittles our cause as something nonexistent or impossible.

The future of our cause is uncertain. But while it is far from foreseeable, I find myself optimistic in the extreme. Because my view of the future is cemented in your actions and the voice of the American people. What this past election has proven is that, while unpredictable, the vote of the public is conclusive. Which means that even the perennial politician will listen to it. That gives me hope, because we have always known that this idea relies upon the will of the American people. We recognize that this plan will not come from Congress, it will not be started in the Senate, and we have not found a reliable Presidential candidate that has made it a key plank in their platform. Our hope rests with the American people, as it always has.

My hope for our future is bright because of this fact, but not this fact alone. I also have come to know the people involved in this movement. They should be commended for all that they do and for all the work to come. They should also realize that their involvement is integral. There is no backup for our movement, no one else coming up behind to carry the torch should we fail. Without the support of those involved, the banner would fall ignominiously to the ground. Therefore the future of our movement also rests with you. We have no future without your action, and no hope without your voice. And the coming years will require action. We cannot rely on easy methods of the past. Email evangelism, sending out blanket messages is ineffective and a waste of time, armchair politicking is a useless endeavor; we require involvement in campaigns, in political parties, in local communities to spread our message on a person to person basis. Our action, not our talk of actions, gives us legitimacy in communities, then states, then the nation.

But this is the week of Thanksgiving. I encourage you to take time out, to be with family, and to reflect. Because the coming years will ask much of us. Sometimes to put our pride aside, sometimes to work with those we disagree with, sometimes to cede control in the name of unity, but all of the time to keep our gaze affixed to the bigger picture and the true goal. There are some who believe that the purity of our cause will destine us to glorious victory, but we need to realize that what is required to win is work. Keep this thought in mind though. Abraham Lincoln lost his Senate bid but became the President who restored the Union. The Israeli army lost its faith and will but a shepherd held firm and defeated a giant. As a native Texan I grew up learning that the Alamo was a military defeat, but one that galvanized a force to win the war. To those in the doldrums of defeat I offer this message. The war yet rages. Your input is invaluable and we cannot win without it. We may not be awaiting a destiny already determined, but we still live in a country where we can create our own. With effort and will we can win, as easily as anyone else. All we need is you.

Leave a comment


As a disclaimer, the majority of this article was written on election night, mere minutes after the decision was made. I thought it best to be more removed, emotionally, from the event and have edited it for a more objective analysis.

Any opposition group runs the risk of alienating uninitiated voters by cloaking themselves in an overly self-righteous sense. Acting out of a sense of moral superiority, regardless of accuracy, is a turn off to undecided bystanders and those in actual authority. There is a pain to those who seek substantive tax reform in the outcome of the 2012 election. I do not seek to stick my thumb in that wound or to rub salt in it. But there is a failure in not realizing mistakes that create outcomes. While it may be early in the night to attempt to lay claim to a clear understanding of the complexities of national exit polls; and it may be too presumptuous to even attempt to peer into the minds of voters nationwide, it is clear that the side that argues for financial independence from government and individual responsibility did not do its job this go-around.

There is an assumption that merely stating our case is enough, and that people will follow our pied piper’s tune with the merest of mentions or the casual passing phrase. They do not. I am just as guilty of this devastating deceit. We believe that we are right and that others will simply see as we do. It is plain to us that the FairTax is obviously the best way to go, and to view those who oppose us as greedy, self-serving, or cowardly. And we might be exactly right. But to convince a majority of those in power and a majority of those voting for those in power, we cannot act on that judgment alone.

I had an entirely different idea for an article tonight. It recalled the famous speech in Shakespeare’s Henry V. It begins with a war “pep talk” with a stirring, “Once more into the breach, good friends, once more”. But as a passionate and fervent FairTax supporter, I can honestly say I feel discouraged tonight. A rousing war time speech is the last thing I want to hear, much less write. But I do hearken back to an incredible question. “Why do we fall?” It is bound to happen, to even the best of us. We can fail to gain the support we thought we could, or fall short of our own expectations. We can lose a big election which will sap our sponsorship. But to give the fall meaning, we have to act upon it. We can learn to pick ourselves up. It is this action and response that makes the tumble down, while painful, worth it. What can we learn here? While it is true that the FairTax was not up for debate, the broad principles behind it were. While we did not have a candidate that supported the FairTax, we elected one who supports furthering our current system. While we may be demoralized and worse for wear, we are not beaten and our idea still lives to fight another day. It is true that for now we toil away in darkness, away from the political limelight. Tonight we saw that this has its advantages. But we need to realize that it was really only about tonight, tomorrow is another day. And if there is a reason that we fall, it is to realize that with tomorrow comes the chance to rise again. If we fall, we learn to pick ourselves up, and in doing so become something that we were not before.

The outcome of this election has also provided us with something that we did not have before. Time. The next four years will not see our idea implemented. While lip-service is paid to some general principle of tax reform, we should know that the author of the 2011 speech at Osawatomie, Kansas does not sound like someone who will be willing to remove power from the federal government and give it back to the people. But we have an opportunity to build something over the next four years that we currently lack, a ground game. When it is time for the next national election, we will be ready to have the FairTax discussion on our terms. Our goal of education is made all the more difficult because we do not control the language of the debate, the currently entrenched interests do. And if they wish to stay entrenched then we will bombard them from the outside since we have the time to do so now.

This is a perfect chance to utilize the State Resolution Initiative. (A tab explaining this can be found at the top of the website.) If we can speak to local legislatures, where we should have more access and influence, then we can begin our revolution at the local level. Any successful regime change begins in such a way. Accomplishing this will have a multi-faceted effect. We will generate publicity, create discussion, gain authority and legitimacy, put people on record, and apply public pressure, all of which we currently do not do to effective levels. All successful revolutions are grown at the individual level, our own included. John Adams proved as such in 1818 with these words,

“The Revolution was effected before the War commenced. The Revolution was in the minds and hearts of the people; a change in their religious sentiments of their duties and obligations. … This radical change in the principles, opinions, sentiments, and affections of the people, was the real American Revolution.”

I have talked to far too many this past week that would suggest that the spirit of this great revolution has been lost in the midst of an aggressive entitlement society, a growth of moral relativism, an increased sense of selfishness, and a disrespect of history. But there are matters in life which require faith. There are moments in life where we are pushed into unfamiliar territory and spread thin. This is when we fall. And why do we fall? It is so that we can learn to pick ourselves up. And ladies and gentlemen, we have some work to do.

Leave a comment


There are a number of similarities between this point in our Presidential contest and the final part of a long distance run. The finish line usually in sight, the work poured into the race thus far has done a great deal to determine your place, and all that is left is to push your body beyond its physical and mental limits to reach the end ahead of your opponent. You know, simple stuff. At this point, the words of the candidates are becoming lost in the fevered frenzy of an election, people are bustling to get out the vote and moving to make any and all last minute organizational moves to prepare for tomorrow. We have moved past the point of the “October surprise” and have watched all the debates; it all comes down to the voting now. The candidates have made their case and it is up to the American people to choose their government over the next four years. As FairTax advocates, the time to make our cause an issue in the campaign is long past, but our influence can still extend in the impact we make on Election Day. We still have candidates that we support and races we want to win. For us, Election Day marks an important step on the road to success but the real work we have to do begins on Wednesday, November 7. After the fallout of the election we have the task of shoring up the support that we have now and extending our reach into the newly elected officials and existing leadership structure. The FairTax will be re-filed at the start of the new Congress which means we have to regain all of our current cosponsors, we should use that opportunity to reach others as well. There is a focus on talking to members of the House Ways and Means Committee and Party leaders already. Tax reform will be addressed regardless of whoever wins at the top of the ticket and FairTax deserves to be a part of that debate. The closing arguments for both of the candidates have been made, there is little more for me to say today. The “ground game” operations are in place, the swing states seem to be up for grabs, and the future of the Senate is still undecided. Nothing I say here will change that and will only take up more of your time. We are on the eve of destiny and it is up to you to see us through. Good luck, work hard, and have fun, because when the dust finally settles the real work to pass the FairTax can begin!

Leave a comment


We again come to the time of year that calls for an examination of the horrific and the chilling. This website will join the rest of the internet as it concerns itself with frightening aspects of our usual areas of study, and as last year , we find the tax code no less terrifying than it was before. But, as any monster movie franchise will inevitably show us, we are far more interested in the origins of the beasts that scare us. Our tax code shares many similarities with the origin found in Mary Shelley’s classic tale, Frankenstein.

The book Frankenstein follows the gruesome and profane experiments of the ambitious yet shortsighted Victor Frankenstein. In his youth he became obsessed with the unchecked power found in ancient science, which mixed logic with the mysticism of achieving the impossible. As he grew into his studies, his obsession led him to action and he quickly learned that his actions could have unalterable and burdensome consequences. His experiments with the transformation of dead flesh into a living being were regrettably successful and his monster was created, doomed to walk the earth without name, purpose, or favor. This tragic creature tore a bloody path of revenge through all of Frankenstein’s life, reaching all those he knew up until his lonely and desperate end. While it is an excellent story, and an important lesson in recognizing limits, both personally and societal, it also sheds a little light upon our current tax problems. Just as Frankenstein, the creators of our tax code were looking back to the thinkers of long before. A direct tax upon incomes was not found in the writing of our founders, it was based more on the total control of government found in the monarchies of the past. It was predicated, ideologically, on the assumption that the government owned the money being distributed and that it was in charge of ensuring that it was equally given. As often as the term progressive is applied to it one would think that it is a relatively new idea. But the central control of power, and the absolute management of the money supply, is an old idea. The use of an income tax might be a new method, but the madness is ancient.

Not only were Frankenstein and our tax code creators looking back to the forgotten past, they were creating something far beyond their ability to comprehend. Both parties, the fictional and the regrettably real, were far more interested in temporal and petty concerns. Frankenstein’s ambitions and belief in his own abilities tasked him with superseding where others had failed and selfishly proving that he was right in the ability of science to achieve great monuments to mankind’s knowledge previously thought only the realm of the magical. In his success he proved himself right, but also disastrously wrong. Frankenstein proved the limitlessness of human achievement, but also every fault of humanity, from fear and pride to resentment and depression.

Likewise, those that created our tax code were interested with forgotten political goals and temporary election results. In generating a new stream of revenue, they were able to fulfill political ambitions that are known to none now. It was the outbreak of World War I that saw the brand new tax code utilized in its current fashion. Merely three years after its passage, the Revenue Act of 1916 altered the tax code to begin modifying the goals of society and its conversation. It created an excess-profits tax. This set the level that it deemed normal for corporate profits and taxed all corporations that were able to make money above that amount. The lion’s share of the funding for the United States during the First World War was taken by corporations that succeeded beyond the allowed limits of Washington.

It is this early example that shows the greatest similarity between our tortured Frankenstein and our political leaders of 1913. They both created monsters incapable of being controlled. Frankenstein’s creation took up a life of its own, learning to speak and to read of its own volition. Over time, the continued rejection of the community that he so desperately sought turned its heart cruel and malicious. It used its education and faculties to wreak havoc upon the race and person that created it and therefore was the cause of such torment and pain. Our tax code has also taken on a life of its own. It has outlasted all of those that have added to it and continues to shift and change. Over the past ten years it has undergone over 4000 changes. That averages to more than one per day. To challenge the idea that our code is not a shifting and growing beast is to ignore the reality that surrounds it. Merely three years after its creation it was already dictating to the American economy how much our corporations were allowed to make and began punishing them for failing to adhere to its strict rules. It has grown from a tool used for a new stream of revenue to be the greatest source of revenue for the government at the expense of the people. It has gone from a flat rate taxed above a certain income level, to a multi-faceted tax that affects people at all levels. It has grown from a law that was 400 pages in length to a complex labyrinth of 70,000 pages of exemptions, loopholes, and specifics. It is this slow strangulation of the liberty promised to our citizens that makes this practice all the more devious.

But the tragic tale of Frankenstein has a glimmer of hope for us today. In the story, Frankenstein achieved a short perfect moment in his long life of misery and regret. There was a point when he abandoned his pursuits and relaxed in the glow of his loving family and friends. Mary Shelley describes it far better than I am able, “It was a strong effort of the spirit of good, but it was ineffectual. Destiny was too potent, and her immutable laws had decreed my utter and terrible destruction”.Frankenstein saw destiny draw him inexorably to ruin, his passions exceeded his discipline and brought sorrow and turmoil to the rest of his life. We face a moment of choice today. We can resign to our own self-appointed destiny to watch the monster of our own creation strangle all that we hold dear. Or we may take the initiative to create for ourselves our own destiny in the spirit of our founding. Thomas Paine wrote, “We have it in our power to begin the world over again”. While Frankenstein was unable to shake what destiny had planned for him, we are given the opportunity to shape our own. While the making of the monster was an event that was unavoidable and now is unchangeable, our future shows us that we can unmake the mistakes of the past to finally pacify the restless beast of our creation. Those that created our tax code acted as the young Frankenstein, believing they are above the established order of the day, reaching back to the past mistakes in an attempt to do the impossible. Today, we see the fruits of such past labor, in the unstoppable and unaccountable tax code that directs our society.

Unlike the horror story we have studied, the monster of our creation is not hidden from sight. While it may be just as despised, it is present for all to see and makes no attempt to flee. Our tax code is an amalgamation of dead ideas, stitched together by those who seek power and control beyond their ability, which gained a life of its own beyond the foresight of those that created it, which is destructive to the society it inhabits. Frankenstein’s monster is a tragic fiction that is entertaining to read about and valuable to learn from. Our tax code is a reality.


Leave a comment