The IRS has been underfunded for years, and it's allowed record tax cheating and tax evasion by the wealthy, resulted in hours-long waits on the customer service lines for middle Americans, and short-changed our government, forcing higher tax rates on the middle class or increasing government debt. Fascism is associated with easing the tax burden on the wealthy. Try again.
If Biden doesn't have the authority, there will be a couple of hundred Congresspeople that take this to court.
Again, I'm not aware of the historical association of fascism and the forgiveness of student debt. Can you provide a source for that?