If you talk to any tax attorneys or other so called 'tax professionals' they will tell you that the 16th Amendment allowed the income tax to be collected as a direct tax without apportionment among the 50 states. This is totally false, and this is the major problem with today's tax collection efforts. The IRS believes that the income tax can now be collected as a direct tax without apportionment, and collects it in that fashion. It is totally unconstitutional to collect a direct tax, in the 50 states, without apportionment, as we learned in earlier chapters. We are the victims of mass brainwashing by the government.
What is apportionment?
Black's Law Dictionary says,
"Apportion. To divide and distribute proportionally."
"Apportionment. The process by which legislative seats are distributed among units entitled to representation. The U.S. Constitution provides for a census every ten years, on the basis of which Congress apportions representatives according to population; but each state must have at least one representative."
U. S. of A. CONSTITUTIONDirect taxes must be apportioned among the states, not among the people. The 16th Amendment did not change this! As we learned, the income tax is an excise tax on corporate profit, and always has been, therefore it does not need to be apportioned. Before the 16th Amendment, an individual's income was NOT taxable, either with apportionment or without. Eliminating apportionment, among the states, would still require the tax to be imposed on the states, not on the people. To better understand this concept, let's look at an actual example of taxation by apportionment... Read more>>
Article 1, Section 2, Clause 3: "Representatives and direct taxes shall be apportioned among the states which may be included within this Union, according to their respective numbers..."
Article 1, Section 9, Clause 4: "No capitation, or other direct tax, shall be laid, unless in proportion to the census or enumeration herein before directed to be taken."