Oh look, an actual ad hom. We don't get many specimens of this quality nowadays. Most of the ones we've gotten lately get handwaved away by "I wasn't dismissing your argument because you're an idiot, I was just insulting you."
This, my erstwhile examiners of the formations fallacious, is a textbook example in as pristine condition as one could hope for.
Note that the argument is indeed addressed, through the reference to taxes, but it is dismissed through the assumption that Tsukasa is a student and therefor should not be listened to.
Students are often (erroneously) perceived as not working/not paying taxes and this (erroneous) assumption is used to dismiss Tsukasa's argument.
Note how it does not point out any flaw in the argument. Pay close attention to the lack of objections to any assumption, proposition or argument. Observe how the only objection raised is the identity or character of the person making the argument.
An argument against the man. Ad Hominem