I have to do tax homework tomorrow anyway, if this thread is still open I'll cite some code for y'all. The tax code tells you how to calculate it and all the fun rules, but the answer to the "who sez?" question is the 16th Amendment:
Amendment XVI
The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several states, and without regard to any census or enumeration.
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