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Ironically, I'm posting this while slacking off during my 'Federal Income Tax' class, but it is explicitly Constitutional. As far as how it is used today there might be some question about certain policies, but Congress has given the IRS the administrative authority create binding regulations which are essentially law. All of this is open to judicial review or Congressional alteration, but until that happens they are legal and as far as your basic question goes it the concept as a whole is legal.
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"The courts that first rode the warhorse of virtual representation into battle on the res judicata front invested their steed with near-magical properties." ~27 F.3d 751
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