http://www.access.gpo.gov/congress/senate/constitution/conamt.html

	Amendment XVI. \8\

              The Congress shall have power to lay and collect taxes on 
      incomes, from whatever source derived, without apportionment 

      [[Page 34]]
      among the several States, and without regard to any census or 
      enumeration.

              \8\ The Sixteenth Amendment was proposed by Congress on July 12, 
      1909, when it passed the House, 44 Cong. Rec. (61st Cong., 1st Sess.) 
      4390, 4440, 4441, having previously passed the Senate on July 5. Id., 
      4121. It appears officially in 36 Stat. 184. Ratification was completed 
      on February 3, 1913, when the legislature of the thirty-sixth State 
      (Delaware, Wyoming, or New Mexico) approved the amendment, there being 
      then 48 States in the Union. On February 25, 1913, Secretary of State 
      Knox certified that this amendment had become a part of the 
      Constitution. 37 Stat. 1785.
              The several state legislatures ratified the Sixteenth Amendment 
      on the following dates: Alabama, August 10, 1909; Kentucky, February 8, 
      1910; South Carolina, February 19, 1910; Illinois, March 1, 1910; 
      Mississippi, March 7, 1910; Oklahoma, March 10, 1910; Maryland, April 8, 
      1910; Georgia, August 3, 1910; Texas, August 16, 1910; Ohio, January 19, 
      1911; Idaho, January 20, 1911; Oregon, January 23, 1911; Washington, 
      January 26, 1911; Montana, January 27, 1911; Indiana, January 30, 1911; 
      California, January 31, 1911; Nevada, January 31, 1911; South Dakota, 
      February 1, 1911; Nebraska, February 9, 1911; North Carolina, February 
      11, 1911; Colorado, February 15, 1911; North Dakota, February 17, 1911; 
      Michigan, February 23, 1911; Iowa, February 24, 1911; Kansas, March 2, 
      1911; Missouri, March 16, 1911; Maine, March 31, 1911; Tennessee, April 
      7, 1911; Arkansas, April 22, 1911 (after having rejected the amendment 
      at the session begun January 9, 1911); Wisconsin, May 16, 1911; New 
      York, July 12, 1911; Arizona, April 3, 1912; Minnesota, June 11, 1912; 
      Louisiana, June 28, 1912; West Virginia, January 31, 1913; Delaware, 
      February 3, 1913; Wyoming, February 3, 1913; New Mexico, February 3, 
      1913; New Jersey, February 4, 1913; Vermont, February 19, 1913; 
      Massachusetts, March 4, 1913; New Hampshire, March 7, 1913 (after having 
      rejected the amendment on March 2, 1911). The amendment was rejected 
      (and not subsequently ratified) by Connecticut, Rhode Island, and Utah.
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http://www.16thamendment.com/


http://www.givemeliberty.org/
http://www.givemeliberty.org/features/taxes/waittofile.htm

                          Wait to File Until the Trial!

                   Read our letter that's being mailed to 300,000 people

                                         
                          Read our newspaper Ad (pdf - 333K)



  The We The People Foundation for Constitutional Education has launched Operation "Wait to
  File Until the Trial". This effort is to inform as many Americans as possible that:

       The very legality of the U.S. income tax system goes on trial February 27th at a
       congressionally sponsored public hearing on Capitol Hill. This historic event is the result
       of a three-year effort by the We The People Foundation For Constitutional Education and
       thousands of supporters nationwide. 
       At the 2-day hearing, we expect to prove conclusively that the IRS does not have the legal
       authority to force employers to withhold taxes from the paychecks of their employees, or
       to force most Americans to file a return or pay the income tax. 
       If the research is confirmed publicly, most Americans may be entitled to a refund of 100%
       of the income tax paid or withheld in 2001. 
       All Americans should wait until the public hearing before they file their tax returns. Hear
       the facts. Judge the truth. 

  Over the next several weeks we intend to announce Operation "Wait to File Until the Trial" to
  tens of millions of Americans. To accomplish this objective, we will conduct a comprehensive
  nationwide media and direct mail campaign on several different fronts concurrently. Efforts are
  currently under way to place high-impact "Wait to File" ads in USA TODAY and other major
  newspapers. Our direct mail initiative will be targeted at a broad cross-section of individuals,
  professional associations, political groups and institutions.

    Read the entire article




http://familyguardian.tzo.com/Subjects/Taxes/taxes.htm