Let's reiterate:
> Here's what it says in the Constitution:
> "The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises"
> Crystal clear.
Anything that is not explicitly defined in the Constitution is certainly left up to the interpretation and decisions (within their constitutional authorizations) of the three branches of government.
However, anything that is explicit in the constitution cannot be overturned without a constitutional amendment.
Hopefully that clears things up for you.