Jensen, Erik M.

News flash pay your Federal Income Taxes : the Sixteenth Amendment was properly ratified / Erik M. Jensen .-- , 2021


Disponible también en formato electrónico.
Resumen.

The idea got around years ago—and it’s still around in tax-protester circles—that the Sixteenth Amendment wasn’t properly ratified and therefore that no legal obligation exists to pay federal income taxes. Wrong! The Amendment process was sloppy, but nothing happened that calls the legitimacy of the Amendment into question, particularly since the relevant officials considered the ratification issues in 1913, when the Amendment was formally adopted.


IMPUESTOS
OBLIGACIONES TRIBUTARIAS
DERECHO CONSTITUCIONAL TRIBUTARIO
ESTADOS UNIDOS

Journal of Taxation of Investments 0747-9115v. 38, n. 4, Summer 2021, p. 69-78

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