Lawyer here; it's almost certainly unconstitutional but it's a political tactic used to garner votes from ultra-conservatives. It doesn't have to win in court, it just has to make a splashy headline now, which his base will see, and then the base won't see the court losses months later.
That’s part of the problem; but, increasing tax rates (income, capital gains, depreciation recapture, 1031 exchanges etc) is needed even more than enforcement of existing. You’d be surprised how much of what the rich do to reduce their tax burden is perfectly legal and IRS enforcement would just be an annoyance.
Thank you for your helpful replies! I will put it in my "someday" inbox when I feel the need to shave some yaks or when debina/ubuntu/fedora piss me off about something. :)
It's all good!