Sixteenth Amendment Tax protester constitutional arguments

it has been argued imposition of u.s. federal income tax illegal because sixteenth amendment, grants congress power lay , collect taxes on incomes, whatever source derived, without apportionment among several states, , without regard census or enumeration, not ratified, or amendment provides no power tax income labor. proper ratification of sixteenth amendment disputed tax protesters argue quoted text of amendment differed text proposed congress, or ohio not state during ratification. sixteenth amendment ratification arguments have been rejected in every court case have been raised , have been identified legally frivolous.

some protesters have argued because sixteenth amendment not contain words repeal or repealed , amendment ineffective change law. others argue due language in stanton v. baltic mining co., income tax unconstitutional direct tax should apportioned (divided equally amongst population of various states). several tax protesters assert congress has no constitutional power tax labor or income labor, citing variety of court cases. these arguments include claims word income used in sixteenth amendment cannot interpreted applying wages; wages not income because labor exchanged them; taxing wages violates individuals right property, , several others.