A direct tax must be apportioned to state governments. In other words, once the tax is collected, it must be given to the states or collected directly from the states. Instead, it has been given solely to the feds. You have to read into it, but it is there. The problem is employers.
Businesses have to pay taxes on what they make and payout.
They have no choice in the matter. Most businesses are afraid of the federal governmnet to a large degree and are scared to death of having the IRS knocking on their doors. So to cover their rear ends, the W-2 form was created so taxes were taken out every week. But gullible us, anxious for work, sign this form thus instantly binding us in a contract with the feds obligating us to pay this supposed voluntary tax. The choice I am talking about is the choice of not working, mooching off of government, or working under the table.