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The Unconstitutionality of the Federal Income Tax The founders of this great nation were some of the greatest visionaries of all time. These men envisioned a country that would be free of the tyranny of the British Empire and knew that a new structure of government was needed to accomplish this task. Freedom was their number one concern and they created a backbone of government, the Constitution of the United States, which would keep this goal in mind. They laid out their plan to fund their new government by collecting taxes in Article 1, Sections 2 and 8 of the Constitution. As with most articles of the Constitution, the Supreme Court has interpreted them for us. Through such interpretation, we can now see that the federal tax on personal income was not the plan of the founding fathers and it is in direct contradiction with the Constitution. Article 1, Section 2 of the Constitution states “Representatives and direct taxes shall be apportioned among the several States…” This is one of the most overlooked sections of our Constitution. Direct taxes are to be apportioned among the states, the exact same way we decide how many representatives each state has in the House of Representatives. Furthermore, this clause wa