I don't deny that some level of taxation is probably inevitable in modern Western society, at least without some sort of major paradigm shift. I'm not sure it needs to be a personal income tax, and I'm quite confident it doesn't need to be anywhere near as complicated as it is in the USA. I also think taxes could be much lower without significant societal changes or sacrifices, and I think it's very reasonable to be concerned at how my taxes are used.

Anyway, whether or not my views constitute a belief that taxes are not "legitimate" is a largely semantic question. The very notion of legitimacy borders on moral arguments, which I try to refrain from making. I could point to some distinctly libertarian arguments for the morality of taxation, some of which seem convincing if taken on their own terms, but that's not really my thing.