I am not a Tax Lawyer, Nor do I play Dan Evans on the internet.
I am not a Certified Public Accountant, Nor do I play Paul Thomas on the internet.
I am not an Enrolled Agent, Nor do I play Richard Macdonald on the internet.
DO NOT TAKE MY WORD FOR ANYTHING ON THIS PAGE.
Go look it up for yourself.
The first thing to notice, is that the Sixteenth Amendment creates a paradox. This Amendment appears to contradict the main body of the Constitution.
Side Note: The point of no direct taxes without apportionment was so important to the founders that they put the rule of apportionment in the Constitution TWICE.
The reason I say "appears" to contradict the main body of the Constitution will be made clear as you read this Chapter.
That "The Congress shall have power to lay and collect taxes on incomes" as stated in the Sixteenth Amendment "does not purport to confer power to levy income taxes".
The Amendment acts upon the Supreme Court so that the Supreme Court can not rule on a similar topic in the future in the same way such as it ruled in the Pollock case. In short and in essence, The Sixteenth Amendment acts strictly and solely upon the Supreme Court.
The Sixteenth Amendment "does not purport to confer power to levy income taxes" means there is no new power of taxation. In fact, the Supreme Court said as much in the Stanton case which followed the Brushaber case.
"[T]he Sixteenth Amendment conferred no new power of taxation".
The "old" powers of taxation are; the power to lay direct taxes subject to the rule of apportionment; the power to lay an indirect tax subject to the rule of uniformity. A "new" power of taxation would be the power to lay a direct tax NOT subject to the rule of apportionment.
I repeat this to make sure you "get" it:
There is no new power of taxation.
There is no power of direct - unapportioned taxation.
A lawyer made the incorrect statement that the Sixteenth Amendment allows for a direct - unapportioned tax. That statement is shredded with the fine details of the Brushaber and Stanton cases. You can read those details on this page. Just close it when you are done.
Direct taxes must be apportioned. I will cover the importance of this Constitutional rule in a subsequent chapter.