The 16th Amendment was NEVER ratified by vote in the US Congress.
http://www.irs.gov/taxpros/article/0,,id=159932,00.html#_Toc224375598
"This argument has survived over time because proponents mistakenly believe that the courts have refused to address this issue."
"Relevant Case Law:
Miller v. United States, 868 F.2d 236, 241 (7th Cir. 1989) (
per curiam) – the court stated, “We find it hard to understand why the long and unbroken line of cases upholding the constitutionality of the sixteenth amendment generally,
Brushaber v. Union Pacific Railroad Company . . . and those specifically rejecting the argument advanced in
The Law That Never Was, have not persuaded Miller and his compatriots to seek a more effective forum for airing their attack on the federal income tax structure.” The court imposed sanctions on them for having advanced a “patently frivolous”
position.
United States v. Stahl, 792 F.2d 1438, 1441 (9th Cir. 1986),
cert. denied, 479 U.S. 1036 (1987) – stating that “the Secretary of State’s certification under authority of Congress that the sixteenth amendment has been ratified by the requisite number of states and has become part of the Constitution is conclusive upon the courts,” the court upheld Stahl’s conviction for failure to file returns and for making a false statement.
United States v. Foster, 789 F.2d 457 (7th Cir.),
cert. denied, 479 U.S. 883 (1986) – the court affirmed Foster’s conviction for tax evasion, failing to file a return, and filing a false W-4 statement, rejecting his claim that the Sixteenth Amendment was never properly ratified.
Socia v. Commissioner, 23 F.3d 941 (5th Cir. 1994) – the court held that defendant’s appeals which challenged Sixteenth Amendment income tax legislation were frivolous and warranted sanctions.
Knoblauch v. Commissioner, 749 F.2d 200, 201 (5th Cir. 1984),
cert. denied, 474 U.S. 830 (1986) – the court rejected the contention that the Sixteenth Amendment was not constitutionally adopted as “totally without merit” and imposed monetary sanctions against Knoblauch based on the frivolousness of his appeal. “Every court that has considered this argument has rejected it,” the court observed.
Stearman v. Commissioner, T.C. Memo. 2005-39, 89 T.C.M. (CCH) 823 (2005),
aff’d, 436 F.3d 533 (5th Cir. 2006). – the court imposed sanctions totaling $25,000 against the taxpayer for advancing arguments characteristic of tax-protester rhetoric that have been universally rejected by the courts, including arguments regarding the Sixteenth Amendment. In affirming the Tax Court’s holding, the Fifth Circuit granted the government’s request for further sanctions of $6,000 against the taxpayer for maintaining frivolous arguments on appeal, and the Fifth Circuit imposed an additional $6,000 sanctions on its own, for total additional sanctions of $12,000."
----
So, here we are again; corrupt judges ignoring the Common Law. What can be done, Especially?
What course of action should we take?
(And - as a rider question - assuming what you say is true, what would you say if Congress ratified the amendment tomorrow?)