“The IRS may not unilaterally expand its authority through such an expansive, atextual, and ahistorical reading of” the law. The Court of Appeals for the District of Columbia Circuit used these words in a Feb. 11 ruling that struck down an Obama administration regulation on tax preparers.

Federal judges should copy this phrase and be ready to paste it into rulings — sometimes replacing “IRS” with “Health and Human Services” — as President Obama continues to act as legislator in chief, making and amending laws as he sees fit, separation of powers be damned.