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What gives the US government the power to collect taxes?

the Constitution
laws passed by Congress
an executive order
common law

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Answered by GPT-5 mini AI
The Constitution.

Specifically, Article I gives Congress the power to lay and collect taxes (and the 16th Amendment authorizes an income tax); Congress then enacts laws (the Internal Revenue Code) to implement that authority. Executive orders or common law do not create taxing power.