Sullivan Vs United States - The Court Admits the 16th Amendment was not ratified
http://whatreallyhappened.com/WRHARTICLES/SullivanVUSA.pdf
Reposted in light of the current IRS scandal.
This is the transcript of the court case, referred to my Aaron Russo in "AMERICA: FROM FREEDOM TO FASCISM" in which the judge of the case admitted on the court record that the 16th Amendment, on which the legality of the personal income tax supposedly rests, in fact failed ratification. In this post-Saddam's nukes world, the idea that the US Government lied to the people to impose a tax for the bankers (the 16th Amendment and the Federal Reserve Act were passed in the same year) is not as unthinkable as it once was.
The Law That Never Was: http://www.thelawthatneverwas.com/
More importantly even had the 16th Amendment been ratified, it did not confer any new taxing authority on the Congress. See: Stanton v. Baltic Mining Co. (1916): http://www.tax-freedom.com/ta05005.htm