by Robert G. Jr. Beard (Author)
The 16th Amendment says Congress may tax incomes without apportionment but, it does not state that the 16th Amendment is superior to any other amendments and all other provisions of the Constitution. Therefore, Congress and the IRS have no authority to require U.S. citizens and residents to waive their rights under the Constitution, e.g., the 4th and 5th Amendments. But, this is exactly what is being done with respect to the administration and collection of U.S. income taxes. This is a fraud on the public. Before this fraud becomes more readily understood by the populace at large, it would be prudent for Congress to: (1) Replace the U.S. individual income tax with a national sales or consumption tax; (2) get rid of the Gestapo Tactics of the IRS in forcing people to waive their rights; and (3) start the amendment process in Article V of the Constitution to abolish the 16th Amendment.