Via 'executive order' a President can do things to "act upon" or "clarify" laws written by Congress, but can't write legislation out of new cloth.

The dispute is always centered around how much basis there needs to be in delegated authority for an EO...those who like the EO find there needs to be little, of course, and those who don't like the EO contend that there needs to be a large amount.

Try here:

http://en.wikipedia.org/wiki/Executive_order

What basis the EO rests upon, and defining what a "tax" is, would be pretty ambiguous terms.

Fish on...

Todd
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Team Flying Super Ditch Pickle