The Congress
1 Taxing Power. Article I, Section 8, Clause 1: The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States; . . .
What did the 16th Amendment fix?
The 16th Amendment to the U.S. Constitution was ratified in 1913 and allows Congress to levy a tax on income from any source. The change was generally supported by States in the South and West. Most Federal revenues came from tariffs and excise taxes.
Is the federal government able to collect income taxes?
Dozens of cases have upheld the federal government’s power to collect income taxes against just about every argument. Judges have little tolerance for tax protestors, particularly ones who convince other people not to pay taxes while being deceptive about the enormous legal consequences.
Is the law that we have to pay federal income tax properly ratified?
As a constitutional lawyer who works for a tax policy organization, I’m often asked whether the Sixteenth Amendment was properly ratified or (often more rudely) to show where the law is that requires people to pay income taxes. I find these arguments, like most constitutional law discussions, interesting.
Is there a law that says you have to pay taxes?
The IRS advises that “ [a]nyone who contemplates arguing on legal grounds against [paying taxes] should first read the 80-page document.” Wikipedia also has a reference page, as does Professor Jonathan Siegel at George Washington University Law School.
When did income tax become legal in the United States?
Unsurprisingly, an income tax was levied that very year. 2 The legislation was again taken up in front of the Supreme Court. On January 24, 1916, the court ruled that income taxes were now legal—due to the constitutional changes. 7 From that time forward, income tax has become a regular fixture of American life.
