Apple executives are testifying before the U.S. Senate Subcommittee today on tax evasion practices, specifically on routing funds offshore to avoid the U.S. government’s 35% corporate tax rate. This is the highest single tax rate in the world, and Apple has avoided paying billions in U.S. taxes by storing more than two thirds of its $100+ billion cash hoard in countries like Ireland.

At the hearing, there are basically two camps: those attacking Apple for using “gimmicks” or loopholes that other multinational corporations take advantage of, and those defending Apple while pointing out the obvious need for reform in the corporate tax code.

While Michigan Senator Carl Levin and Arizona Senator John McCain fall in the first camp, Kentucky Senator Rand Paul is clearly in the second. He said that the Senate should be apologizing to Apple during the hearing today, noting that “the committee needs to look in the mirror and see who created this mess.”

“Frankly, I’m offended by the tone and tenor of this hearing today,” said Paul. He accused the government of “bullying and badgering one of America’s successes,” noting later that politicians should “apologize to Apple, compliment them, and get on with our job.”

“Tell me a politician who is up here and doesn’t try to minimize his taxes,” said Paul. “If anyone should be on trial here, it should be Congress.” He has also posted many of his comments on Twitter.

Apple has done more to enrich people’s lives than politicians will ever do. — Senator Rand Paul (@SenRandPaul) May 21, 2013

To the Apple executives here, I apologize for this theater of the absurd. — Senator Rand Paul (@SenRandPaul) May 21, 2013

If there is anyone to blame here it is not Apple, it is Congress and the tax code it created. — Senator Rand Paul (@SenRandPaul) May 21, 2013

Yes, Apple has avoided paying billions in corporate income taxes over the last several years, but Paul attempted to highlight how the laws are to blame, not Apple. Multiple experts, including Senator Levin, have said that Apple has done nothing illegal by storing funds offshore. Today’s hearing is about using Apple as an example to examine the need for corporate tax reform.

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