Teddy Roosevelt made two speeches while President in favor of an Income Tax Amendment.
The Lincoln administration created the then unconstitutional unapportioned income tax, and the Internal Revenue Bureau, later renamed Internal Revenue Service, to enforce the unapportioned income tax.
https://www.irs.gov/about-irs/previous-irs-commissioners
The Office of Commissioner of Internal Revenue was created by Congress on July 1, 1862. The Bureau of Internal Revenue was created to collect taxes used to finance the Civil War. The income tax was abolished after 10 years but the agency remained to collect other revenues. The income tax was reinstated in 1913.
The unapportioned income tax was resurrected but then shut down as unconstitutional in the Supreme Court case of Pollock v. Farmers’ Loan & Trust Co. (1895). It then became necessary to amend the constitution before resurrecting the unapportioned income tax again.
First IRS Commissioner:
George S. Boutwell
Massachusetts
July 17, 1862 to March 4, 1863
All of which was abolished in 1872. Yes, the year 1872. This is really the death knell for the things you believe.
Progressives never allow progressivism to be abolished.
But, there's the rub. Progressives didn't exist until 1900.
(Note: Funnily enough, the income tax was actually abolished twice. SCOTUS did it again in 1894. Pollock v. Loan. And why was the income tax allowed to be abolished twice? Not once, but twice - it's because there were no progressives around to defend it. They wouldn't exist until 1900.)