The president's effort to "leave no child behind" has run into opposition on a variety of fronts. The Congress complained that the money was too little, insisted that the president spend less to reduce the deficit, and then passed the Omnibus Reconciliation and Giveaway Acts of 2003 and 2004. In desperation, the president has done what all modern presidents have done when they cannot achieve their goals through direct appropriations: Turn to the IRS for help.