Without a doubt it is an INDIRECT TAX
And, the Brushaber US Supreme Court ruling even stated that the income tax could NOT be a third unknown hitherto power of taxation.
There are Direct Taxes and Indirect Taxes via the US Constitution. The Supremes explicitly said the Income tax can only be one or the other....
THAT MEANS THEY SAID THE 16th Amendment ONLY confirmed that Congress could lay an income tax as an INDIRECT TAX.
IT COULD NOT BE ANY CLEARER. :)
Love Liberty, be Vigilant
"Now the Lord is that Spirit: and where the Spirit of the Lord is, there is liberty" (2 Corinthians 3:17)
Faith in God will prevail all things!