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Rodrigo Freire
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Without further requirements on $\tau$, this is trivial. Let $T$ be any first-order theory and let $\top$ be any tautology. Define $\tau(\phi)= \top$.

If you want $\tau$ to be injective, then let $T$ be any first-order theory in the language of $TA$ and define $\tau(\phi)=\top\vee\phi$.

So, you must specify what do you mean by a suitable $\tau$, as Monroe Eskew has already asked in a comment.

Rodrigo Freire
  • 2.5k
  • 18
  • 18