There has been much debate about the 16th Amendment to the US Constitution. Some of this debate has stated that the 16th Amendment gave the federal government the authority to levee a direct and unapportioned tax on sovereign Citizens within the several states. The contrary has actually occurred.

When an amendment is overturning another part of the Constitution, it has to specifically repeal that part of the Constitution that it is changing, because the Constitution cannot be in conflict with itself.

by M. Randolph Hamilton