Direct Taxes and Constitutional Representation

IRS calls them "direct taxes" while the Supreme Court calls them "indirect taxes".

The Framers of the Constitution found direct taxes to be profoundly unpopular and expected the federal government to rely principally on indirect taxes. The Framers affixed the rule of apportionment for direct taxes with the census in proportion to suffrage and representation.

The Constitution grants control over the power of the purse and the power to levy taxes to these same Representatives.

The Revenue of the State is the State. ~ Edmund Burke

Open docs to see the documentation ortl;dr