Since the Affordable Care Act was implemented, there have been many “complications” to implementing the law. One of the most recent was the majority of states choosing to not run a state-based health care exchange. On December 18, however, Cato’s Michael Cannon picked out another one:

The Patient Protection and Affordable Care Act imposes a $2,000-per-worker charge on employers only if one of their employees receives a “premium assistance tax credit,” and the act authorizes those credits only if states create their own exchanges.

If a state opts instead for a federal exchange, as more than 30 states have, the IRS has zero authority to penalize employers there. “As even some health law supporters concede,” Kaiser Health News reports, “the claim that Congress denied to the federal exchanges the power to distribute tax credits and subsidies seems correct as a literal reading of the most relevant provisions.”

Yet the IRS is attempting to issue those tax credits — and penalize employers — where it has no authority to do so. Oklahoma’s attorney general has filed suit to protect its employers from this illegal tax.

Cannon’s post is worth reading in full, but he essentially points out what every Tea Party activist in the country knows: governments abuse power. In this case, the IRS is violating existing law to continue full implementation of the Affordable Care Act. Once again, our alleged intellectual betters have decided to not let a pesky little thing like the law impede their legislative and regulatory goals.

The Affordable Care act should be overturned for many, many reasons; abuse by government officials is just one of them. This fight isn’t over, Patriots.