President-elect Donald Trump has unveiled plans to create the External Revenue Service (ERS), a new agency modeled after the IRS but aimed at collecting tariffs, duties, and revenues from foreign countries rather than U.S. taxpayers. Trump announced the plan in a Jan. 14 post on social media, in which he framed the proposal as a move to shift the financial burden of taxation away from U.S. citizens and onto foreign entities benefiting from trade with the United States. “For far too long, we have relied on taxing our Great People using the Internal Revenue Service (IRS),” he wrote. “Through soft and pathetically weak Trade agreements, the American Economy has delivered growth and prosperity to the World, while taxing ourselves. It is time for that to change.”…