Is it true the 16th Amendment was never ratified?
Asked by: Brandi Murphy PhD | Last update: April 27, 2026Score: 4.3/5 (38 votes)
The claim that the 16th Amendment (authorizing federal income tax) was never properly ratified is a common, legally frivolous argument made by tax protesters, but it has been consistently rejected by U.S. courts and the IRS. Arguments often center on Ohio's ratification or minor wording changes, but enough states ratified it correctly, and the Supreme Court upheld its constitutionality in 1916 and ever since, solidifying the federal income tax.
Was the 16th Amendment not legally ratified?
Sixteenth Amendment
These arguments claim that the constitutional amendment establishing the basis for income tax was never properly ratified. However, the courts have held that none of the points presented undermine the fact that the Sixteenth Amendment was indeed ratified in 1913.
Can you opt out of paying taxes?
No, you cannot legally opt out of paying taxes entirely, as it's a legal requirement for those with taxable income, but you can reduce your tax liability through legal means like deductions, credits, or claiming exempt status if you meet specific IRS criteria (no tax owed last year and expect to owe none this year) on Form W-4, though this only stops income tax withholding, not other taxes like Social Security/Medicare, with severe penalties for misusing exemptions or failing to pay. The U.S. has a "voluntary" system where you report your income, but non-compliance leads to significant civil and criminal penalties.
What amendment was never ratified?
The last ten Articles were ratified in 1791 to become the Bill of Rights, but the first two, the Twenty-seventh Amendment and the proposed Congressional Apportionment Amendment, were not ratified by enough states to come into force with them.
Can you refuse to pay taxes in protest?
No, you cannot legally refuse to pay taxes in protest; it's considered tax evasion, which carries severe civil and criminal penalties like fines, interest, wage garnishment, property seizure, and imprisonment, despite arguments claiming a right to protest via tax refusal. While you can engage in legal forms of protest like peaceful assembly or contacting officials, deliberately not paying taxes is unlawful and not protected by the First Amendment as a form of speech.
The Income Tax - Teaching the Sixteenth Amendment
Can I legally refuse to pay federal taxes?
Yes, it is illegal to deliberately not pay federal taxes; it's considered tax evasion, a serious crime with severe penalties like large fines, interest, wage garnishment, property seizure, and even prison time for tax evasion or willfully failing to file. While the U.S. tax system is considered "voluntary," this means citizens must report income and pay taxes, not that they can choose not to, and using frivolous arguments to avoid payment carries criminal consequences, say IRS.gov and IRS.gov.
Can a US citizen not pay taxes?
Most U.S. citizens or permanent residents who work in the U.S. have to file a tax return. Generally, you need to file if: Your income is over the filing requirement.
Do we legally have to pay federal income tax?
Yes, federal income tax is legally mandatory for most U.S. citizens and residents, enforced by the Internal Revenue Code (IRC), with the Supreme Court upholding its constitutionality, meaning failure to pay can lead to significant civil and criminal penalties, despite common "tax protester" arguments that the obligation is voluntary or unconstitutional. Compliance is mandatory, though the system is called "voluntary compliance" because individuals must self-report and calculate their taxes, but the requirement to do so is law.
What would a 28th amendment be?
The most prominent contender for the 28th Amendment is the Equal Rights Amendment (ERA), aiming to guarantee legal equality regardless of sex, with supporters believing it's already ratified due to meeting state count requirements, while others debate its official publication; other proposed 28th Amendments include gun control, electoral reform, living wage, and environmental protections, reflecting ongoing debates about foundational rights.
How to pay zero taxes legally?
It's quite easy to pay no income taxes if you're extremely rich.
- health expenses over 7.5% of adjusted gross income (AGI)
- charitable contributions.
- up to $40,000 in state and local taxes (2025), subject to income-based phaseouts.
- home mortgage interest (subject to limits)
What is the $600 rule in the IRS?
The IRS $600 rule refers to the reporting threshold for third-party payment apps (like PayPal, Venmo, Cash App) for income from goods/services, where they send Form 1099-K to you and the IRS for payments over $600 in a year. While the American Rescue Plan initially set this lower threshold for 2022 and beyond, the IRS delayed implementation, keeping the old rule ($20,000 and 200+ transactions) for 2022 and 2023, then phasing in a $5,000 threshold for 2024, before recent legislation reverted the federal threshold back to the old $20,000 and 200+ transactions for 2023 and future years (as of late 2025/early 2026), aiming to reduce confusion.
How much an hour is $70,000 a year after taxes?
$70,000 a year is about $33.65 per hour before taxes, but after federal, state, and FICA taxes (depending on your location and filing status), your actual hourly take-home pay could range roughly from $21 to $25 per hour, with total annual take-home pay often falling between $43,500 and $52,000.
Is it unconstitutional to pay income tax?
Furthermore, the U.S. Supreme Court upheld the constitutionality of the income tax laws enacted subsequent to ratification of the Sixteenth Amendment in Brushaber v. Union Pacific R.R., 240 U.S. 1 (1916). Since that time, the courts have consistently upheld the constitutionality of the federal income tax.
Which States voted to ratify the 16th amendment?
States and Dates of Ratification
- Delaware: December 7, 1787.
- Pennsylvania: December 12, 1787.
- New Jersey: December 18, 1787.
- Georgia: January 2, 1788.
- Connecticut: January 9, 1788.
- Massachusetts: February 6, 1788.
- Maryland: April 28, 1788.
- South Carolina: May 23, 1788.
Can you stop paying federal taxes?
No, you generally cannot legally stop paying federal income taxes, as it's a legal requirement, but you can reduce your taxable income to owe little or nothing by using deductions, credits, or having low income; however, willfully failing to pay results in significant IRS penalties, interest, and potential asset seizure, while you can legally claim an exemption from withholding if you expect to owe no tax, but must still file and pay if you owe.
Did the founding fathers put God in the Constitution?
No, the Founding Fathers did not put God in the U.S. Constitution; the document is notably silent on God and religion, a deliberate choice reflecting a consensus on separating church and state, though the Declaration of Independence did mention a Creator and the Articles of Confederation used "Great Governor of the World," while the Constitution includes a "Year of our Lord" in its date and bars religious tests for office in Article VI and the First Amendment protects religious freedom.
What is the only amendment to be overturned?
Amendment Twenty-one to the Constitution was ratified on December 5, 1933. It repealed the previous Eighteenth Amendment which had established a nationwide ban on the manufacture, sale, and transportation of alcohol.
What are the 3 new amendments?
Union Home Minister and Minister of Cooperation, Shri Amit Shah today introduced the Constitution (One Hundred and Thirtieth Amendment) Bill, 2025, the Union Territories (Amendment) Bill, 2025, and the Jammu and Kashmir Reorganisation (Amendment) Bill, 2025 in the Lok Sabha.
Can you legally refuse to pay taxes?
No, you generally cannot legally not pay taxes if you have taxable income, as it's a legal requirement, but you can legally minimize your tax burden through deductions, credits, and by staying below filing thresholds, which is known as tax avoidance, distinct from illegal tax evasion. Intentionally refusing to pay or filing frivolous arguments to avoid taxes is a crime (tax evasion) leading to severe penalties, including fines and prison.
What president started income tax?
President Abraham Lincoln started the first U.S. income tax in 1861 to fund the Civil War, but it was temporary; the modern, permanent income tax system was established under President Woodrow Wilson with the ratification of the 16th Amendment in 1913, which gave Congress the power to levy income taxes without apportionment.
Is the U.S. tax system really voluntary?
No, the U.S. tax system is not voluntary in the sense that you can choose to opt out, but it relies on "voluntary compliance," meaning individuals are legally required to calculate and pay taxes themselves, rather than the government determining it for them. Failure to comply with mandatory filing and payment requirements carries severe civil and criminal penalties, including fines and imprisonment, despite the system's foundation on self-assessment.
Who is exempt from paying taxes in America?
In the U.S., tax exemption applies primarily to certain nonprofit organizations (charities, churches, schools, foundations) under IRC Section 501(c)(3), government entities, some low-income individuals, and U.S. citizens living and working abroad, though the specifics depend on the type of tax (income, sales, property) and jurisdiction. Exemptions are granted for specific purposes like charitable, educational, or religious activities, not for all income or all taxes.
How much do you pay in federal taxes if you make $100,000 a year?
For a $100,000 income in 2025, a single filer falls into the 22% marginal tax bracket, with an estimated federal tax liability of around $16,900 - $17,400 (before deductions/credits), resulting in an effective rate of roughly 16.9%, but this varies significantly based on filing status, standard deduction ($15,750 for single filers), and potential tax credits.
What country has zero income tax?
Summary of zero-income tax countries
Among the countries with the lowest tax rates in the world are Malta, Cyprus, Andorra, Montenegro and Singapore. Aside from zero income tax, in Antigua and Barbuda, individuals are also free from paying taxes on wealth, capital gains, and inheritance.