1) Plaintiff U.S. Senator Rand Paul: Through FATCA, the Executive Branch is attempting to usurp Congress’s constitutional power to approve international tax agreements and override the law written by Congress simply because the IRS and US Treasury would prefer to enforce a different law. Senator Paul has been a vocal opponent of FATCA from the beginning. He has introduced legislation to repeal parts of FATCA in 2013 and 2015 and opposed international tax treaties in the Senate related to FATCA. However, because the Treasury Department and IRS have refused to abide by the constitutional framework for concluding international agreements, Senator Paul has been denied the opportunity to exercise his constitutional right as a member of the U.S. Senate to vote against the FATCA IGAs.
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