This tax was voluntary and was put in place for the war effort with bonds. When the war ended, people could file a return to get their money back interest-free. The government then asked the population not to claim their money and to rebuild after the war. Most people are patriotic and accept this voluntary contribution. The victory tax was transformed in 1946 and people were asked if they could donate part of their salary. The tax was so low that people said yes. Then the government invented the W-4 form, this form morphed into an income tax mandate. Today we cannot prove that the taxation is illegal because of the W-4 form because this form is a waiver that assigns your rights.