Prokop’s first scenario involves President Rick Perry declaring that there would be a 17 percent flat tax and instructing the Justice Department to defer all prosecutions. He cites former Solicitor General Walter Dellinger’s response: “no president can relieve any one American of a statutory obligation to pay taxes. The next president can come collecting– and interest and penalties will be accruing until he or she does.”

First, Obama’s action suffers from the same shortcoming. In theory, nothing legal stops a future Republican president from using the list of individuals signed up for work permits as a sort of “illegal immigrant database” to help focus deportations. In fact, the statute of limitations for most audits is three years, with a practical limit of less than that. Also, just as practical limitations would probably prevent a future GOP president from deporting these individuals, so too would a future Democratic president find it difficult to collect on millions of three-year-old tax bills.

But more importantly, when President Perry walks out the door, he can issue a pardon for everyone who avoided taxes during his presidency. Prokop just sort of breezes past this possibility, asserting that it would provoke a massive public outrage. But what would an outgoing President Perry care? He would do so after the next presidential election.

Moreover, millions of Americans would have enjoyed substantially lower tax rates for either four or eight years. The incoming president would have a hard time reverting to a 28 percent middle-class tax rate (this assumes that there would be more winners than losers under the executive order).