The concern about the framing isn't about looking at the tax code at a particular point in time but instead setting a context for how the tax code and spending priorities evolve over time.

If you start with the idea that the money belongs to the government and you have to ask to get it back (via the legislative process) the discussion is going to be very different than if you start with the idea that the money belongs to the people and there has to be a very strong reason for the government to get any of it (via the legislative process).