Some tax protesters may cite what they believe is evidence that the Sixteenth Amendment to the Constitution (removing any apportionment requirement for income taxes) was never "properly ratified" or that it was properly ratified but does not permit the taxation of individual income, or particular forms of individual income.
Pollock specifically endorsed Springer's holding that such income could be taxed without apportionment.
First Amendment to the United States Constitution | First Amendment | Fourteenth Amendment to the United States Constitution | Fifth Amendment to the United States Constitution | Equal Rights Amendment | Second Amendment to the United States Constitution | Fourth Amendment to the United States Constitution | tax | Fifth Amendment | Seventeenth Amendment to the United States Constitution | Fourth Amendment | Second Amendment | Poor Law Amendment Act 1834 | income tax | Thirteenth Amendment to the United States Constitution | United States Tax Court | tax evasion | Nineteenth Amendment to the United States Constitution | Fourteenth Amendment | Eighteenth Amendment to the United States Constitution | Tax evasion | seventeenth amendment | Juan (street protester) | Sixteenth Amendment to the United States Constitution | sales tax | Nineteenth Amendment | Inheritance tax | Fifteenth Amendment to the United States Constitution | constitutional amendment | Twentieth Amendment to the United States Constitution |