THE INCOME TAX Taxation is an attribute of Sovereignty. That over which the taxing entity is not Sovereign is not a suitable object to tax. A State cannot tax federal assets, nor can a state tax purchases made by the Fed government. The current term is 'immune'.  The Sovereignty of the Citizens is identified in the Preamble of the Constitution. It is We the People who created government for our security and pleasure. All states are required to maintain a Republican government. Citizens are Sovereign in a Republican govt. Ref. Article IV, Section 4. A Constitutional Right [such as Trial by Jury] cannot be destroyed by Amendment. If Sovereignty of Citizens can be destroyed by the 16th Amendment, it is a coup. If a judge enforces a coup, it has violated the oath of office and voids jurisdiction and is impersonating a government officer. It additionally conflicts with Article VI, clause 2 supreme law mandate. The 16th Amendment attempts to nullify specific Constitutional provisions regarding Direct and Indirect taxes; that an excise tax does not necessitate a privilege received. If Constitutional Rights can be destroyed by amendment, the Constitution would be a worthless piece of paper. The 5th Amendment secures life, liberty, and property as a Right of the people. Liberty, also in the Preamble as a purpose for the Constitution, has been adjudicated to include the Right pursue a Livelihood. Such Rights are not suitable objects for taxation. A trial by jury cannot be conditioned by a fee or a tax. If otherwise, it could be conditioned out of existence; the Constitution would be a worthless scrap of paper. §7201 and §7203, used in tax process/prosecutions, have been used in gambling, horse racing, admission charges, and others. They cannot allege violation of a "known legal duty" as required in valid income tax process. Ref. Sansone v US, 380 US 343, 348 [1965]. If there was a valid income tax on Citizens, it would authorize seizure of 100% of a Citizen's earnings. [There is an excise tax on non-resident aliens on the privilege of being allowed in the U.S. Ref. 26 USC §871.] An unaware sworn signature on a tax form, over the label of "Taxpayer's name," is accepted by a corrupt court to assume the individual is legally responsible for a tax and the IRS does not have to allege violation of a "known legal duty" for valid process. Ref. 26 USC §7701(a)14. Scratching out 'taxpayer' and inserting "not to be assumed a taxpayer" has terminated interviews. The IRS has been weaponized by the SCOTUS with the recent case of Moore v IRS via the precedent of assessed taxes on non-received value. After the 87,000 new armed IRS agents gradually introduce the methodology, the increased value of your home, or the junk pile behind your barn (initially, if you are a selected 'social terrorist') will be administratively taxed. Protesting, in the corrupt courts, as Trump has found out, will virtually bankrupt anyone. IRS computer printouts of claimed income tax values without adjudication evidence are used by states to assess claimed taxes. The values are hearsay and subject to objection and challenge ---but maybe not if the individual submits to an administrative review of the states' assessment. Administrative reviews inherently Taxpayer liability and applications for review [Petitions] impose liability. The courts are ingenious on shifting the Burden of Proof to the accused who must then prove there is no possible way the tax might be valid. Such a proof is impossible. Ref. Sherry Peel Jackson v IRS; Springer v US, SCOTUS, 1881. Court cases that evidence Constitutional defenses will have Opinions ignoring wins to avoid setting precedents. Lawyers who have aggressively defended tax cases faced bogus criminal charges and jail or have had licenses suspended.