No, that's just an argument for doing nothing. You can institute a sales tax and repeal the income tax in the same legislation. Then in order to reinstate an income tax, you would have to pass it in Congress, and have the President sign it. Tax rates can be changed as a simple ammendment to the budget, which can't be filibusted.
Tax creep over time would eventually bring it back to haunt our children. Make it as hard as possible for it ever to come back.