"Congress' power to tax is not something new."
There are four permitted taxes in the COTUS, including the 16th Amendment. Roberts’ opinion, specifically, says that his “tax” is not a direct tax. Your other 3 choices are:
1. Excise tax (a taxable event must occur)
2. Income (ObamaTax applies whether you have income or not)
3. Impost (tariff/duty) (Really??? You want to argue that one???)
So, which one do you want to claim the ObamaTax is?