"Article I, Section 8 of the Constitution gives Congress the ability to collect taxes, duties, imposts, and excises..."
Oh, I'm sure they have the "ability" and the means to collect taxes.
That's what the IRS is for.
Although, Congress didn't always have the ability to collect an income tax. The income tax was declared unconstitutional in the late 1800's. That's why they passed the 16th Amendment.
And so ends the tax lesson for the evening.