16th Amendment to the United States Constitution:  "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."  Controversy apparently exists as to whether this Amendment was ever ratified, or if ratification was necessary.

WEB SITES (ARTICLES BELOW) - NOTE:  REDRESS, INC., NEITHER ENDORSES NOR OPPOSES ANY VIEWPOINTS EXPRESSED HERE.

• U.S. TAX CODE, ON-LINE - http://www.fourmilab.ch/ustax/ustax.html
• Americans for Fair Taxation - http://www.fairtax.org/
• Americans for Tax Reform - http://www.atr.org/
• ARUSA - http://www.arusa.com/tmpls/toc.html
• Citizens for an Alternative Tax System - http://www.catslv.org/sept99.html

To read a letter from Jim Gibbons, Congressperson, regarding the Fair Tax Act of 2001, click here.   To read some of the group's information, click here.

• (The) Heritage Foundation, Tax Reform Now! - http://www.taxation.org/
• National Taxpayers Union and NTU Foundation - http://www.ntu.org/
• Online Focus - Auditing the IRS (IRS Reform Bill) - http://www.pbs.org/newshour/bb/fedagencies/jan-june98/irs_2-3.html
• Taxable Income - http://taxableincome.net/
• Theft by Deception, Deciphering the Federal Income Tax Code - http://www.theft-by-deception.com/
• Uncle Fed's Tax Board - http://www.unclefed.com/index.html
• United Seniors Association - http://www.unitedseniors.org/
• We the People - http://www.givemeliberty.org/

EDUCATION

Fair Tax Act of 2001 - http://www.theorator.com/bills107/hr2525.html

ARTICLES

Bush to get Options on Revamping Tax System

CASE CITATIONS

Dixon v. Comm'r of Internal Revenue, No. 00-70858 (9th Cir. 01-17-03); a pattern of government misconduct designed to prevent the Tax Court and taxpayers from learning of settlement agreements amounted to a fraud on the court, and no showing of prejudice is required. - http://caselaw.lp.findlaw.com/data2/circs/9th/0070858.pdf