The Federal Income Tax from 1861 was repealed in 1872, the bills of the Civil War were paid.
Alas, there were puritanicals that wanted to enforce their will and beliefs on others. They had disdain for those cultures that drank beer or wine, and hated those who engaged in hard liquor.
The US gained most of its revenue from a tax on alcohol, so if alcohol was to go away, the government needed to replace its source of income. Thus, the federal income tax came back into play in 1913.
With a replacement income source in place prohibition could actually come into being in 1920.
Alas the population as a whole disagreed the puritanicals, and broke the law for to exercise their wishes. Bring forth a new civil war, when the gangsters made fortunes, and killed a whole lot of people.
Prohibition was repealed in 1933, the government implemented their liquor taxes, but keep the income tax. You can thank the types like Carrie Nation for your tax bills.