The way the constitution was originally written specifically guards the individual from the Federal government. The founders recognized that if you are not allowed to keep the product of your own labor (by making Federal income taxes illegal), then we become nothing more than slaves. This owing to the fact that the primary difference between a slave and a free-man, is a free-man works for his own benefit, whereas the slave works for the benefit of others.
It is true that under such a system, a particular state may choose to implement an income tax. However such a state would find its citizens changing their residency quickly.
I live, and am a PCO in Clark County WA. Following the presidential elections last year, a group of conservative and liberty republicans banded together, ran for PCO, and managed to take over the local party. Since that time we have enacted a number of resolutions, that we are promoting to other conservative/liberty GOP chairs throughout the state and country. One such resolution involves returning to constitutional taxation (apportioned to the states) in order to abolish the IRS.
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