And there have been some suggestions that a President could use that language to basically ignore this debt ceiling rule, which is a statutory rule.

WHITEHOUSE: President Obama Speaks to Town Hall Meeting at University of Maryland | The White House

Mrs Jendoubi said that if the statutory rule was not approved it would mean that any private mental health facilty would be unable to detain patients.

BBC: Health Committee

Congress enacted two statutory exceptions to the general 3 year rule upon proof by IRS. This fact bears repeating.

FORBES: IRS Lacks Statutory Authority to Extend Time to Assess Tax