I think the lower/broader tax plan is a great idea, and the balanced budget amendment is totally unworkable. Still, they are doing exactly what they said they'd do when elected.
A balanced budget amendment passed the House of Representatives and nearly passed the Senate in 1996. Instead of working with an amendment that nearly passed, they added numerous severe restrictions knowing full-well their radicalized version stood no chance of passing. That is not someone trying to accomplish what their constituents voted them into office for. It is someone grand-standing to create the appearance that they are doing something.
Furthermore, of all the amendments passed by congress only four of them did not have a deadline for the states to ratify them. Those four amendments are still out there waiting to be ratified by the states. We are still waiting for the Corwin Amendment (1861) to be ratified.
The latest proposed balanced budget amendment obviously started with the text of the 1996 version but, among other changes, the authors exemplified their recklessness by removing the seven year ratification deadline. That would set us up for a constitutional crisis when some states ratify, then revoke their ratification, new states are added to the union, a state splits into two states (like Virginia did), etc.
If the Tea Party is serious about their claims they could start by proposing a budget that actually meets their proposed constitutional amendment.