Congress's power to raise taxes is derived from the Constitution, which grants it the authority to collect taxes for public services. The 16th Amendment further clarifies this power by allowing an income tax without state apportionment. Organizations like the IRS facilitate tax collection, but the constitutional framework is fundamental to this capability. ;
The power of Congress to raise taxes is granted by the Constitution, specifically in Article I, Section 8. The 16th Amendment supports this by allowing income tax without state apportionment. Therefore, option D, the Constitution, is the correct choice.
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