Santa Claus has the most famous "list," of course, but the "Naughty and Nice list" most anticipated by conservatives and anti-taxers comes from Grover Norquist's Americans for Tax Reform, and the latest version rips "naughty" Democrat Hillary Clinton for outline major taxes in her presidential campaign.

Five times, ATR singles out Clinton tax proposals:

Naughty

Hillary Clinton

For proposing a steep ausreisesteuer (that's German for "exit tax") instead of reforming the uncompetitive U.S. corporate tax code.

Naughty

Hillary Clinton

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

Naughty

Hillary Clinton

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

Naughty

Hillary Clinton

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

Naughty

Hillary Clinton

For referring to tax hikes as "revenue enhancements."

The anti-tax champion also hits the IRS, notorious former tax executive Lois Lerner and current taxman John Koskinen:

Naughty

Lois Lerner

Photo/http://www.atr.org/atrs-naughty-and-nice-list-2015

For hiding official government emails under her dog's name: Toby

Naughty

IRS Chief John Koskinen

Photo/http://www.atr.org/atrs-naughty-and-nice-list-2015

For failing to search 5 of 6 locations of Lois Lerner's emails.

For balance, ATR gave kudos to many champions of cutting taxes and charity, including New England Patriots quarterback Tom Brady:

Nice

Tom Brady

Photo/atr.org/atrs-naughty-and-nice-list-2015

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

Paul Bedard, the Washington Examiner's "Washington Secrets" columnist, can be contacted at pbedard@washingtonexaminer.com.