Stephen Moore: “The IRS is nearly an $11 billion a year agency with some 100,000 employees. Congress wants to cut its budget by less than 4 percent and the agency says it can’t function. During the recession many businesses took cuts of 30 percent or 40 percent, and they did it by becoming more efficient and cutting waste. Meanwhile, the IRS has spent millions of dollars on conferences at exotic resorts for its employees with some suites costing $3,000 a night. And [IRS Commissioner John] Koskinen says he can’t find places to cut. The IRS has also been rocked by scandals of targeting, abusing and financially harming individuals and conservative groups it doesn’t agree with. Maybe it could shut down that division and use those resources to help taxpayers. … Washington demands full accountability and accuracy from tax filers, but the tax collection department is the least accountable agency of government. If the IRS can’t administer the tax code with 100,000 employees, it sounds like we need a new IRS and a new tax system.”