Can the President Impose Taxes? Two clauses of the Constitution are relevant for our discussion here, and both appear in Article I, which establishes the Congress and articulates its powers. At the outset of the article, it declares that “All legislative Powers herein granted shall be vested in a Congress of the United States.” The second clause, also in Article I, is the very first power granted to Congress. “Congress shall have the Power To lay and collect Taxes … ” https://ronpaulinstitute.org/can-the-president-impose-taxes/