"The Congress shall have power to lay and collect taxes on incomes,
from whatever source derived, without apportionment among the several
States, and without regard to any census or enumeration."                     
The fact that there is overwhelming evidence that  this amendment was
not legally ratified as required by the Constitution (see The Law That
Never Was, by Red Beckman and Bill Benson) becomes a moot point
in light of U.S. Supreme Court rulings which have determined that this
amendment gave to Congress no new powers, nor did it extend their
jurisdictional authority to include new classes of Citizens.