Constitutional Amendment to Establish a Federal Taxpayer-Oversight Board

All legislation adopted by the Congress related to taxing, spending or borrowing must first be reviewed and voted upon by a Taxpayer-Oversight Board (a "TOB") before it is signed by the President otherwise it is invalid and illegal. By an affirmative vote of a majority of its members meeting when a quorum is present in person or via real-time secure digital communication, the TOB may veto any legislation authorizing spending, borrowing (on or off-balance sheet) or taxing, except that the TOB is suspended in the event of a national emergency declared by the President of the United States, which emergency declaration must be reissued every 30 days or the suspension is lifted and TOB authority is reinstated. The TOB shall have a right to subpoena testimony and documents to ensure compliance with its governance oversight role. Penalties for violation of this provision shall include suspension of the Federal income tax until the violation is reversed. TOB may bring enforcement action in any Federal District court upon an affirmative vote of a majority of the TOB members. The TOB members are to be selected from those natural persons who have a right to vote and who, in the year they are selected, actually paid in the most recent tax year more than $100 income tax to the Federal Treasury and shall have attained the age of 18. The members are to be selected by sortition, the same way jurors are selected, with the goal of selecting a sample that represents Federal taxpayers at a 95% confidence level and an error of less than five percent. The maximum number serving shall be increased or decreased based on the number necessary to achieve the statistical targets described herein ..…This summary is subject to revision prior to vote, provided revision retains the original intent in all material respects except that material changes may be made to ensure it conforms with the constitution.