[Taso]

Article 8, Section 1 of the US Constitution :

The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States;


And the 16th Amendment to the Constitution:

The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.

I havn't watched the video yet, I will soon, but the there is no higher law than the constitution.