I don't expect the government to actually be fair and use logic, but this is the way it should be argued and the way it really is.
IMO, the income tax should be done away with, there is a reason the founders made them unconstitutional. It was a sad day for this country when the citizens allowed the constitution be amended to allow an income tax.
It did not pass anyway. But, when was fraud an impediment to government power. The 17th did not pass either but who really cares anyway. The Judges don’t why should we.