Club409

United States Code Title 26: Internal Revenue Code See page 24 and on for Section 1.

I'm not sure why they would even link to the Cornell website but I guess it provides search features that the uscode.house.gov site doesn't.

Sixteenth Amendment seems to hold it's ground.


However the Federal Reserve Act appears to be unconstitutional.

hm. Wikipedia says:
In Brushaber v. Union Pacific Railroad[9] the Supreme Court indicated that the Sixteenth Amendment did not give the Congress a new power to tax incomes as Congress already had that power. Although an income tax on income from property had been deemed (under Pollock above) to be a direct tax and an income tax on wages etc. had been deemed to be an indirect tax (an excise) the Court in Brushaber decided that after the Sixteenth Amendment the Constitution allows Congress to tax any incomes without apportionment among the states by population (and without regard to any census or enumeration) regardless of the source of the income -- that is regardless of whether the particular income tax is deemed direct (such as a tax on income from property) or indirect (i.e. an excise such as a tax on income from labor). The Sixteenth Amendment made the distinction between a direct tax and an indirect tax constitutionally irrelevant with respect to the apportionment of income taxes by removing the apportionment requirement for income taxes. In Brushaber the Court upheld the validity of the Federal income tax statute under the U.S. Constitution as amended by the Sixteenth Amendment.

so i was wrong about what i said at first

I like the "Arguments about constitutionality in criminal cases" section. Basically if you argue that income taxes are unconstitutional that potentially shows that you willfully avoided paying taxes and can be used as evidence against you in a tax evasion prosecution.