Our current graduated income tax is a complete slap in the face for all that the founders of our country stood for. To penalize people for making " too much money" is actually the 2nd Plank of the Communist Manifesto. It is also an invasion of privacy. It was promised that the graduated income tax would "soak the rich", but in reality the opposite has happened. The first few pages of the IRS code are for the average taxpayer. The other 20,000 pages are loop-holes so that the rich don't pay anything .
It would be far more practical to have a flat sales tax, at the wholesale or retail level (combined with excise tax and duties). This would spare the enomorous costs of millions of taxpayers having to hire tax experts every year as well as the cost of the IRS itself, and ensure everyone pays their fair share.
As a side-note, there is prima facie evidence that the 16th Amendment was never properly ratified in the first place. Read,"The Law that Never Was" and the story behind it. The documents proving that there was no "ratification" went to Federal Court and was thrown out due to, " No Judisdiction ". Judges are suppose to be the guardians of our constituion, not the destroyers.