The 16th Amendment

The 16th amendment authorizes congress to collect a Federal Income Tax.

The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.

This amendment has been an amendment of much controversy. Through interpretations and scrutiny, the 16th amendment has been challenge in the court of law.
Others have claimed the amendment was never ratified legally.
The amendment was passed by the 61st congress and was declared ratified by three-quarters of the states on February 25, 1913. It was ratified in 42 states.
Something I have been studying recently is the fair tax law. The link is can be found at fairtax.org.
The basics of fair tax is to abolish all federal income taxes and replacing with a single sales tax.
I do have a draft written for a post on it and will be sharing that in the days to come.
I will be investigating and researching the theory the 16th amendment was never properly ratified as well.