Very few people consider the IRS itself to be unconstitutional. I at least of course do not see the IRS proper as a gross violation of the constitution. Rather

Very few people consider the IRS itself to be unconstitutional. I at least of course do not see the IRS proper as a gross violation of the constitution. Rather, the retroactive judgement of tax owed is a gross violation. That is the context we are having this conversation in, whether the government can retroactively decide that you owe tax to it, in apparent violation of (the spirit, anyway) the constitution.