Sen. Ted Cruz (R-TX) emphatically denounced the IRS this week in a Heritage Foundation speech, saying that that the agency doesn't need to be reformed, it needs to be "abolished."

Now that Republicans control Congress, Cruz said the party must seize on the opportunity to simplify the tax code and make it fairer.

“The last two years have fundamentally changed the dynamics of this debate [on the tax code],” he said. “As we have seen the weaponization of the IRS, as we have seen the Obama administration using the IRS in a partisan manner to punish its political enemies.”

Cruz joked that the 110,000 employees of the IRS should be sent down to the southern border.

Overall, he called on Republicans to push a bold agenda before the 2016 election.

Judge Andrew Napolitano reacted on "Fox and Friends" this morning, saying Cruz's position is very popular among conservatives as the senator gets ready for a possible run for president.

Napolitano then explained the "flat tax" and "fair tax" proposals favored by Cruz and other Republicans.

The judge pointed out that President Obama is unlikely to support any tax reform that goes away from the current system.

"The president is in love with the progressive tax system put in place by Woodrow Wilson 100 years ago when he promised that the income tax rates would never exceed three percent. We know where that promise went."

Watch the discussion above, and check out Judge Nap's newest FoxNews.com editorial entitled, "What freedom of speech?"