The 16th Amendment authorized an Income Tax. There is debate over whether this Amendment was properly ratified, and more debate about who is subject to the tax . . . but there it is. The debate really counts for nothing, unfortunately: it is GOVERNMENT courts that decide which side of the debate will be given credence, and how the law will be administered and enforced. Government courts rule in favor of government power, no surprise there.
Recommended reading: The Most Dangerous Superstition, http://www.amazon.com/Most-Dangerous-Superstition-Larken-Ros...
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