Naughty

President Barack Obama
For trying to destroy your 529 college savings account after maxing out his own daughters’ 529 plans.

 

Nice

Tom Brady
For giving away the Super Bowl MVP truck to teammate Malcolm Butler while offering to pick up the tax bill.

 

Naughty

Hillary Clinton
For proposing a steep ausreisesteuer (that’s German for “exit tax”) instead of reforming the uncompetitive U.S. corporate tax code.

 

Nice

The American people
For fleeing high-tax states run by Democrats and moving to low-tax states run by Republicans.

 

Naughty

IRS Chief John Koskinen
For failing to search 5 of 6 locations of Lois Lerner’s emails.

 

Nice

The Magna Carta
For 800 years of limiting the tax authority of the king of England.

 

Naughty

IRS
For destroying Lois Lerner’s hard drive in an AMERI-SHRED AMS-750 HD shredder.

 

Nice

Congressman Peter Roskam (R-Ill.)
For being a dogged defender of taxpayers against IRS abuse.

 

Naughty

Atlanta Braves Lobbyist John S. “Trip” Martin III and Georgia House Speaker David Ralston
For trying to silence critics of their state gas tax increase with threats and intimidation.

 

Nice

Mississippi Lt. Gov. Tate Reeves
For leading the campaign against Initiative 42, an anti-taxpayer measure that would’ve given one judge the power to mandate higher taxes.

 

Naughty

IRS
For wasting 500,000 taxpayer-funded hours on union organizing activity.

 

Nice
House Ways & Means Chairman Kevin Brady
For pushing Death Tax repeal through the House for the first time in a decade.

 

Naughty
Senator Ed Markey (D-Mass.) 
For calling for an end to the life-saving electronic cigarette industry.

 

Nice
Sen. John Thune
For spearheading a permanent ban on Internet access taxes.

 

Naughty
Lois Lerner
A Senate Finance Committee investigation revealed she approved only ONE conservative non-profit in three years.

 

Nice
Congressman Tom Price
For taking the lead on the Obamacare repeal reconciliation bill.

 

Naughty
Hillary Clinton
For endorsing a new national 25% sales tax on guns.

 

Nice
Congressman Pat Tiberi
For being the hill’s biggest champion of full business expensing.

 

Nice

David Cameron, Prime Minister of the United Kingdom
For winning the UK election thanks to his no tax pledge. 

Nice

Congressman Tim Murphy (R-Pa.)
For holding the first serious oversight hearings on Obamacare state exchanges.

 

Naughty
Sen. Tammy Baldwin
For seeking to hike the capital gains tax on everyone, starting with “carried interest” capital gains.

Nice

Governor Rick Scott (R-Fla.)
For working to further reduce the tax burden on individuals and businesses by at least $1.5 billion in his second term.

 

Naughty

IRS
For not allowing elderly or disabled Americans to leave phone messages.

 

Nice
Republicans in the California legislature
For stopping California Democrats’ push for billions in even higher taxes by remaining unified as a caucus.

Naughty

IRS
For rehiring former employees fired for snooping on taxpayers’ personal information.

 

Nice
The Democratic Unity Roundtable (MUD) — the Venezuelan opposition party
For winning the parliamentary elections and defeating the “Chavismo” Regime for the first time since 1998.

 

Naughty
IRS
For illegally giving contracts to felons and tax cheats.

 

Nice
Congressmen Joe Pitts and Bill Shuster
For their work to end the crony U.S. sugar program.

 

Naughty
Lois Lerner
For hiding official government emails under her dog’s name: Toby

 

Nice
Eamon Dealaney Executive Director of Hibernia Forum
For co-founding the new and the only free-market taxpayer group and think tank in Ireland.

 

Naughty
The Obama Justice Department
For letting Lois Lerner walk free.

 

Nice
Mauricio Macri, Newly Elected President of Argentina
For winning the presidential election with a center-right and free-market platform after 12 years of leftist-Peronist government.

 

Naughty
Obamacare State Exchanges and Co-Ops
For wasting taxpayer dollars on crony political favoritism before failing spectacularly.

 

Nice
Sen. Orrin Hatch
For finally getting the lion’s share of the tax extenders package made permanent.

 

Naughty
Hillary Clinton
For proposing the most complex and Byzantine cap gains tax regime in American history.

 

Naughty
Sen. Chuck Schumer
For hoping Hillary gets elected so that they can together force a carbon tax on the American people.

 

Naughty

Hillary Clinton
For pushing the Death Tax on others while using creative Death Tax avoidance mechanisms for herself.

 

Naughty
OECD
For pushing tax harmonization instead of tax competition.

 

Naughty
U.S. Postal Service
For losing $5 billion in 2015, marking the ninth consecutive year they’ve posted billion-dollar losses.

 

Naughty
CT Gov. Dan Malloy (D)
For approving a $1.2 billion tax hike, breaking the promise he made to voters that he would not to raise taxes if reelected.

 

Naughty

Pennsylvania Governor Tom Wolf (D)
For pushing for the largest tax hike in Pennsylvania history. 

 

Naughty
EPA
For releasing 3 million gallons of toxic waste into the Animas River.

 

 

 

Naughty
Seattle City Council
For trying to unionize Uber and Lyft drivers.

 

Naughty
Rahm Emanuel
For his insane scheme to build a government-run casino in downtown Chicago so he can give the jobs to his union boss friends and campaign supporters at UNITE HERE.

Naughty
Hillary Clinton
For referring to tax hikes as “revenue enhancements.”