- I am a statist, or
- I am willing to trust the government.
1. It is hard to see how one's own position on the state can be divined according to whether or not one thinks there is an income tax on the books. This is an empirical matter that is in principle subject to agreement regardless of one's political philosophy. The point is not whether the government can create an objective moral liability through the tax laws. I say it cannot. Rather the issue is simply this: has the state followed its own procedures and (in the narrow sense) legally imposed the tax? All this means is that the Congress passed some laws, the president signed them, the courts have upheld them, and the enforcement agencies are prepared to enforce them. There is no doubt that in that sense, the tax law exists. It seems patently obvious that one can acknowledge this and be a libertarian. To hold otherwise would be similar to arguing that a self-proclaimed anarchist who acknowledges the state's existence isn't really an anarchist. Being a libertarian or an anarchist lies in the "ought (not)" not in the "is (not)."
2. The second charge is similar to the first. Again, it's hard to see any basis for this argument. Concluding that an income tax exists (in the sense described above) requires no trust whatsoever in the state. The conclusion is based on nothing that cannot be confirmed for oneself. The statutes are available for anyone to read (Title 26--Internal Revenue Code). The court cases upholding both the statutes and the government's assertion of the blanket power to tax are also available. They are all in English (more or less). Any competent reader can learn the facts. He need not take anyone's word for it. Trust has nothing to do with it.
The tax-denial movement would do credit for itself by sticking to reason and logic and avoiding absurd accusations, emotional outbursts, and and pseudo-arguments.