Abstract
The idea got around years ago—and it’s still around in tax-protester circles—that the Sixteenth Amendment wasn’t properly ratified and therefore that no legal obligation exists to pay federal income taxes. Wrong! The Amendment process was sloppy, but nothing happened that calls the legitimacy of the Amendment into question, particularly since the relevant officials considered the ratification issues in 1913, when the Amendment was formally adopted.
Keywords
Ratification of the Sixteenth Amendment, The Law That Never Was, Pollock v. Farmers’ Loan & Trust Co.
Publication Date
2021
Document Type
Article
Publication Information
Journal of Taxation of Investments, Summer 2021, at 69
Repository Citation
Jensen, Erik M., "News Flash: Pay Your Federal Income Taxes; The Sixteenth Amendment Was Properly Ratified" (2021). Faculty Publications. 2339.
https://scholarlycommons.law.case.edu/faculty_publications/2339
