Some large corporations provide free lunches to their employees. It's a way of attracting good workers, keeping them on campus during lunch hour, and encouraging productive interraction between employees. Deroy Murdock tells us that the IRS wants a piece of the pie.

According to the Wall Street Journal, "IRS auditors are now flagging the issue and demanding back taxes from companies amounting to 30 percent of the meals' fair-market value." So if an employee eats three $25 lunches per week at work, then after 50 weeks, the 30 percent Obama Lunch Tax would cost that worker or his company $1,125 in new taxes.

It would be bad enough to inflict the Obama Lunch Tax prospectively. But applying this as a back tax - likely with penalties and interest - is tyrannical and unconstitutional. America's founding document forbids ex post facto laws. How can businesses operate in fear of new taxes that may erupt, and then be applied retroactively? What's to stop the IRS in 2017 from declaring a photocopying tax and docking companies for employees' personal use of Xerox machines . . . from 2009 through 2016?

What a disgrace! As Murdock goes on to note, President Obama has a tax-free personal chef. And he calls corporations "greedy."