 Solution

Linearize about a relaxed state $\mathsf{T}=0$ with constant mass density ${\rho }_0$. In the unforced momentum conservation equation ${\rho }_0{D}_t\mathbf{u}=-\nabla p+\nabla \cdot \mathsf{T}$, the $x$ component of the pressure gradient is zero for a freely evolving unidirectional flow independent of $x$. A prescribed external pressure gradient would add a forcing term.

For $\mathbf{u}=u(y,t)\hat{\mathbf{x}}$, incompressibility is automatic and the only nonzero entries of the rate-of-strain tensor are $E_{xy}=E_{yx}=\frac{1}{2}{\partial }_{y}u$. Products of stress and velocity gradient are quadratic in the small amplitude. The constitutive equation consequently becomes $\mathsf{T}+\tau {\partial }_t\mathsf{T}=2\mu \mathsf{E}$ to first order. With $T=T_{xy}=T_{yx}$, its shear component and the $x$ component of momentum conservation areThe diagonal stress components have only homogeneous relaxation at this order and vanish if initially relaxed. In particular, $\alpha$ does not enter this linear response.