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The only problem with that explanation is this. Although the 16th amendment does allow the government to tax income, there is nothing in it that says the collection and enforcement methods can violate our other enumerated rights.

So the fact that we have to sign a tax return under penalty of perjury violates our 5th amendment protection against self-incrimination, especially since tax law requires you to report income from illegal activity. Not to mention being subject to an audit violates our 4th amendment rights against search and seizure.

As far as I know, these arguments has never been put before the Supreme Court regarding IRS practices, but they should be.

But besides that, Obamacare forces us to make our personal medical histories available to the government, and that cannot be relevant to the collection of a tax.

I agree the way our tax code is enforced does appear to be unconstitutional...as are so many other things our government does ( for example the twisting of freedom of religion to mean freedom from religion)

I do not know the circumstances under which the government will be accessing health records through obamacare. I do know that health information is required to receive reimbursement for medicare payment. the difference being of course that people have freely chosen to enroll in medicare. My understanding is that insurance companies will be running the health plans within exchanges, I would imagine that the need to look at medical records would come from the expansion of medicaid.