Fine’s position regarding the big banks is more of a bad hangover from the days when the big guys decided to steal market share from the community banks by taking a scorched earth approach to retail banking. Going away from predictable monthly service fee income to “free” checking, nailing everyone who overdrafts and causing the little guys to have to follow. Then, the big guys decided to give away financial technology tools like internet and mobile banking, making it nearly impossible for small banks to recoup their comparatively huge investments to deliver these services. Then, the largest banks brought down the ire of Congress and the likes of Elizabeth Warren, resulting in Dodd-Frank, the CFPB and a hyper-critical FDIC regulatory crew. While I believe you are right that the proper fight would be to level the playing field with credit unions on the taxation field, I can understand – to a certain extent – the ICBA’s fixation on its larger brethren.