The 16th Amendment
•As explained, The 16th Amendment cannot be interpreted as authorizing the income tax as a direct tax because that interpretation of the Constitution would engineer a direct and inherent contradiction within the Constitution itself  (the 16th Amendment would be in direct conflict with the pre-existing provisions of Article 1 forbidding direct taxation unless apportioned to the states for collection, etc.).  •And that can never be allowed to happen, and the Supreme Court understood these things in 1920.