This exchange between IRS chief Daniel Werfel and Rep. Johnson at a committee hearing yesterday is dripping with irony.

REP. JOHNSON: Mr. Werfel, last week your employees who are a member of the National Treasury Employees Union sent a form letter for union members to send in to ask they be exempt from the exchanges. Why are your employees trying to exempt themselves from the very law that you're tasked to enforce?

WERFEL: I don't want to speak for the NTEU, but I'll offer a perspective as a federal employee myself and a federal employee at the IRS. And that is we have right now as employees of the government or the IRS affordable health care coverage. I think the ACA was designed to provide an option or an alternative for individuals that do not. And all else being equal, I think if you're an individual who is satisfied with your health care coverage, you're probably in a better position to stick with that coverage than go through the change of moving into a different environment and going through that process. so I think for a federal employee, I think more likely, and I would -- can speak for myself, I would prefer to stay with the current policy that I'm pleased with rather than go through a change if I don't need to go through that change.

Millions of Americans are going to "go through a change" in their insurance policies and premiums. Why should Werfel and his employees be any different?

It's that sense of entitlement that shows through with Werfel's statement and the letter sent by the union to members of congress. It permeates both federal and state work forces which is why they get gold plated pensions and health insurance plans, not to mention overly generous sick leave and vacation.

As government gets bigger, this sense of entitlement grows along with it. Soon, Americans could become second class citizens in their own country - bound by law to recognize the superiority of their masters; government workers.