The 16th Amendment (IRS Income Tax) was Never Ratified by the Requisite Number of States to become Lawful; Ipso Facto, a Fraud

Article I, Section 2: “..Representatives and direct Taxes shall be apportioned among the several States which may be included within this Union, according to their respective Numbers, which shall be determined by adding to the whole Number of free Persons, including those bound to Service for a Term of Years, and excluding Indians not taxed, three fifths of all other Persons. The actual Enumeration shall be made within three Years after the first Meeting of the Congress of the United States, and within every subsequent Term of ten Years, in such Manner as they shall by Law direct.”

Record of Failed Ratification of 16th Amendment As Recorded By Secretary Of State SEE:
KEY:
01- Not ratified by state legislature, and so reported
02- Not ratified by state legislature, but reported as ratified
03- Missing or incomplete evidence of ratification, but reported as ratified
04- Failure of Governor or other official to sign, although required by State Constitution
05- Other violation of State Constitution in ratification process
06- Other procedural irregularity making ratification doubtful
07- Approval, but with change in wording, accepted as ratification of original version
08- Approval, but with change in spelling, accepted as ratification of original version
09- Approval, but with change in capitalization, accepted as ratification of original version
10- Approval, but with change in punctuation, accepted as ratification of original version

KEY:
01- Not ratified by state legislature, and so reported
02- Not ratified by state legislature, but reported as ratified
03- Missing or incomplete evidence of ratification, but reported as ratified
04- Failure of Governor or other official to sign, although required by State Constitution
05- Other violation of State Constitution in ratification process
06- Other procedural irregularity making ratification doubtful
07- Approval, but with change in wording, accepted as ratification of original version
08- Approval, but with change in spelling, accepted as ratification of original version
09- Approval, but with change in capitalization, accepted as ratification of original version
10- Approval, but with change in punctuation, accepted as ratification of original version

 . Each amendment must be inserted in precisely the proper place in the bill, with the spelling and punctuation exactly the same as it was adopted by the House. Obviously, it is extremely important that the Senate receive a copy of the bill in the precise form in which it passed the House. The preparation of such a copy is the function of the enrolling clerk. (at 34) (emphasis added)

When the bill has been agreed to in identical form by both bodies – either without amendment by the Senate, or by House concurrence in the Senate amendments, or by agreement in both bodies to the conference report – a copy of the bill is enrolled for presentation to the President.

The preparation of the enrolled bill is a painstaking and important task since it must reflect precisely the effect of all amendments, either by deletion, substitution, or addition, agreed to by both bodies. The enrolling clerk … must prepare meticulously the final form of the bill, as it was agreed to by both Houses, for presentation to the President…. each (amendment) must be set out in the enrollment exactly as agreed to, and all punctuation must be in accord with the action taken. (at 45) (emphasis added)

Origin (As reported on the IRS Website)
The roots of IRS go back to the Civil War when President Lincoln and Congress, in 1862, created the position of commissioner of Internal Revenue and enacted an income tax to pay war expenses. The income tax was repealed 10 years later. Congress revived the income tax in 1894, but the Supreme Court ruled it unconstitutional the following year.

16th Amendment (As reported on the IRS Website)
In 1913, Wyoming ratified the 16th Amendment, providing the three-quarter majority of states necessary to amend the Constitution. The 16th Amendment gave Congress the authority to enact an income tax. That same year, the first Form 1040 appeared after Congress levied a 1 percent tax on net personal incomes above $3,000 with a 6 percent surtax on incomes of more than $500,000.

In 1918, during World War I, the top rate of the income tax rose to 77 percent to help finance the war effort. It dropped sharply in the post-war years, down to 24 percent in 1929, and rose again during the Depression. During World War II, Congress introduced payroll withholding and quarterly tax payments.

A New Name (As reported on the IRS Website)
In the 50s, the agency was reorganized to replace a patronage system with career, professional employees. The Bureau of Internal Revenue name was changed to the Internal Revenue Service. Only the IRS commissioner and chief counsel are selected by the president and confirmed by the Senate.

Today’s IRS Organization (As reported on the IRS Website)
The IRS Restructuring and Reform Act of 1998 prompted the most comprehensive reorganization and modernization of IRS in nearly half a century. The IRS reorganized itself to closely resemble the private sector model of organizing around customers with similar needs.

The IRS Code says that compliance to their tax is “voluntary” – 26 CFR Ch. 1(4-2-03 Edition)

“Your income tax is a 100% voluntary tax, and your liquor tax is a 100% enforced tax.  The situation is as different as night and day.” – Dwight E. Avis.  Head of Alcohol and Tobacco Tax Division.  Bureau of Internal Revenue.

“The only difference between a tax man and a taxidermist is that the taxidermist leaves the skin.”  – Mark Twain

• Paying for schools? As foolish as it is to allow the government to educate your kids (separation of State and School is vastly more important than separation of Church and State), property tax pays form the great majority of schools.
• Paying for highways? Tax you pay at the gas pump for gasoline pays for the highways.

More info on failure to ratify