It is an infringement. But that doesn’t mean it doesn’t meet the constitutional test.
All the energy the tax protesters expend attacking the Sixteenth Amendment would be much better spent working to repeal it.
But, if you must play this fruitless game, you’d be forther ahead attacking the current system on Fifth Amendment self-incrimination grounds.
Alan Keyes once said that if he were elected president he would put a Miranda warning on every 1040 form, while working to repeal the Sixteenth Amendment and dismantle the IRS.
So would you say Dr. Paul would make a good president? This is off-topic but what say you?