Is the income tax illegal and unconstitutional? I get inquiries about this matter every year around April 15. First let me state that the collection of income tax by the federal government is legal pursuant to the Constitution and federal statutes. We might not like how much they take or the structure of the law, but the way to change that is through congress. The average citizen cannot (and should not have to be able to) read and understand the very complex tax code, but plenty of “watch dogs” do that for all of us. I have found a website that explains in fairly simple language why the collection of income taxes is, in fact, legal. It is located at: www.quatloos.com/hereisthelaw.htm