Unpopularity has scuttled the extra-constitutional, extra-judicial Christmas tree tax (see below video for a sample).  Now the Department of Agriculture had proposed this tax, and of course they went about it in a completely wrong way.  First, they should have the IRS collect it.  Second, they should only impose it on US citizens living outside the borders of the United States, and recent immigrants, for example, people who have come from India in the last 10 years.  That way it only hits those who don’t have representation in Congress or small persecuted minority groups.  Then, a line should be added to the 1040NR form asking, “Did you have a foreign Christmas tree this year at any time during the year?”  In the explanations of this line, it should say that if the answer to the question is yes, then each person filing must fill out a disclosure form DA-FCT1025365NR for the Department of Agriculture which must be received by the 30th of June on the year that the foreign Christmas tree was used.  It should be mentioned that non-wilful failure to disclose whether one had a Christmas tree could result in a $10,000 fine per infringement, per tree (so that if two spouses filing jointly or separately would each have to make a disclosure).  Wilful failure of disclosure can result in prison sentences and huge fines that are so stupendous that it requires the implicit waiver of the 8th amendment, let’s say as much as 300% of your personal wealth.  Finally, this disclosure must be retroactive for the last six years.