This is a renewed threat rather than actual enforcement action, significantly reducing constitutional impact. A-score: Rule_of_law (3) for weaponization of tax enforcement against political targets, separation (3) for executive overreach into institutional autonomy, civil_rights (2) for academic freedom implications, capture (2) for institutional intimidation. Mechanism modifier 0.7 applied because this is threat/announcement rather than implemented action. Scope 0.9 for narrow population (single institution). Precedent 1.1 for normalizing executive threats against universities. B-score: High outrage_bait (7) and media_friendliness (8) as culture war red meat, pattern_match (7) fits ongoing anti-elite-institution narrative. Layer 2 mismatch (6) between threat severity and actual constitutional damage. Intentionality 9/15 for repeat pattern, no formal process initiated, strategic culture war positioning. D-score: -14.5 clearly indicates List B classification.