This kind of extortion is an attempt to evade the intent of the 10th Amendment and is also an unconstitutional abuse of the Article I, Section 8, power to tax.  That last bit is very much a problem with federal taxes:

"The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States..."

The collection of taxes is exclusively for the purpose paying the nation's legitimately incurred debts, not for extorting compliance with federal dicta.