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While its interesting to look into - there was an amendment to the US Constitution ( the 16th) which authorized the collection of taxes - where most people get around this requirement (and there are some that do not pay taxes in the US) is that the 5th Amendment requires 3/4 of the states to ratify any amendment to the constitution.
At the time there were 48 states - and it was announced that at least 36 states had ratified it so it got added based on the Secretary of States announcement at the time saying that the ratification had happened
Unfortunately the Secy of State at the time lied - in reality only two states had ratified the amendment as written - and at least 4 of the 36 required that they used as proof had voted down the amendment according to their own voting records in-state (those states being Kentucky, Oklahoma, California and Minnesota I believe)
So when these people say that there really isnt a law - while there is an amendment they are basically saying that its an illegal law - which is probably correct and some of the loudest out there are not approached by the IRS even though theyve never paid taxes
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