Nobody thinks of FICA as anything but a tax. The legal justification for collecting it is based on the 16th amendment, same as the other income taxes.
FICA has a specific reason for being, but congress has bastardized it over the decades. It was brought into being as a combination safety net and insurance program when the actuarial tables ensured that it would not become a "retirement plan" for everyone. Call it what you will.
But congress has morphed it into nothing but a criminal enterprise no different than what Bernie Madoff did. No, I take that back. Madoff was more honest than the government. With Madoff, the contributions to his "plan" were voluntary. The government will fine, jail or even kill you if you don't contribute to FICA if you're working.
But that does NOT change the fact that this thread refers to one thing... Federal Income Taxes. And others keep trying to turn this into a conversations about their own pet peeves.
Mark