Obamacare is not merely a massive overhaul of the health care system. It is also a substantial expansion of the Internal Revenue Service. …

Perhaps more importantly, however, the agency has already launched an attempt to subvert the health law’s clear statutory language. As I noted earlier today, the text of the legislation specifies that the law’s tax credits for private insurance are available in exchanges created by states. It does not provide for those subsidies to be available in exchanges run by the federal government. Yet the IRS rule regarding the tax credits essentially ignored this, and allowed for the subsidies to be available in both state and federally run exchanges.

What this means is that the IRS is already taking creative liberties with the administrative duties it is assigned under the health law. It’s already attempting to use its power to expand Obamacare beyond the specifics of its statute. It’s already ignoring the text of the law when doing so suits its purposes.