Suspend tax returns in a moratorium style action placing laws into effect for the use if the monies not returned to be paid directly toward the national debt.
This would also force the need for laws that do not allow for respending the amount paid down trhu Congressional means.
Each 5 year period requires revisitation to explore progress and potential modification.
There is no reason that individuals should pay in 0 over the course of a year and then get 10k to 30k in a return depending on the amount of children they have.
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