The power for Congress to raise taxes comes from the Constitution, specifically Article I, Section 8, which allows for taxation to provide for common defense and general welfare. This constitutional authority is crucial for funding various government services. Therefore, the correct answer is 'the Constitution.'
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Congress's power to raise taxes originates from the Constitution, specifically Article I, Section 8, which allows for taxation to fund government services. While the IRS manages the tax collection process, the legal authority is rooted in constitutional law. Hence, the Constitution provides the framework for taxation in the United States. ;