If there is a more hypocritical body than Congress anywhere in our country, please enlighten me. Congress recently called Tim Cook, the CEO of Apple, before a Congressional Committee and excoriated him as if Cook were a common criminal. What in the eyes of Congress is Apple’s crime? Apple, a corporation that pays $16 million a day in taxes, is being raked over the coals for taking advantage of a loophole in the tax code—a loophole created by the very Congress that called its CEO on the carpet.

According to Senator Carl Levin—one of the biggest tax-and-spend liberals in Congress—Apple is singlehandedly responsible for shutting little children out of early education programs and starving senior citizens. Apple probably causes cancer, heart attacks, stroke, diabetes, and global warming too. After all, it is a profit-making corporation and in today’s leftwing, anti-corporate environment all of the world’s problems are the fault of big business. How hypocritical is it of Congress to knowingly create a tax loophole and then demonize businesses and individuals for taking advantage of it? Congress has the ability to throw out the voluminous, complicated, loophole-laden tax code any day of the week and replace it with a flat tax or any number of other options.

Writing on this subject for Townhall.com, economist Thomas Sowell said: “What is a tax ‘loophole’? It is a provision in the law that allows an individual or an organization to pay less in taxes than they would be required to pay otherwise. Since Congress puts these provisions in the law, it is a little much when members of Congress denounce people who use those provisions to reduce their taxes. If such provisions are bad, then members of Congress should blame themselves and repeal the provisions.”

Imagine if a major retailer distributed coupons so that customers willing to take the trouble to use them could pay less for their merchandise and then it turned around and smeared, belittled, and demonized those who used the coupons. This is an almost perfect analogy for what Congress is doing when it calls corporate CEOs before special committees and rakes them over the coals for doing what any responsible company would do: protecting as much of the company’s bottom line from taxes as possible.

According to Senator Levin, Apple’s decision to take advantage of a loophole in the tax code comes too close to a line no corporation should cross. He did not claim that Apple actually crossed the line in question—just that it comes close to the line. In other words, he did not claim that Apple broke the law. This, of course, begs the question of why Apple’s CEO was hauled before Congress in the first place. But, then, when we see who is doing the hauling and who is demonizing a corporation that pays $16 million a day in taxes, the answer immediately becomes clear. Senator Levin is doing what tax-and-spend liberals always do: creating a demon so they have someone to blame for their own folly.

Tax-and-spend liberals like Senator Levin and his colleague in the White House have spent so much borrowed money and put our nation so far in debt that programs like Headstart and meals for seniors are now being shortchanged. The liberals need a scapegoat to blame for their folly in draining the U.S. Treasury and turning America into the world’s largest debtor nation. Calling Tim Cook before a Senate committee so that tax-and-spend liberals could deflect blame for the economic mess they have created and continue to perpetuate is an abuse of the powers of Congress. Senator Levin and his colleagues are not protecting the American tax payer. They are protecting themselves.