Where is the amendment to the Constitution that allows for a direct tax? Before the income tax could be enacted and after having been once denied in the late 1800's, the 16th Amendment had to be passed. However, it has been proved since then, with government certified documents from all 48 of the states at the time, that it was NOT ratified by 3/4 of the states. Philander Knox just "declared" it ratified. The people didn't want it. Now, with ObamaCare, the supreme court in its corrupt and criminal declaration has imposed another unConstitutional so-called tax, a DIRECT tax, on the people without an amendment to the Constitution. Tyranny is here folks, and it stinks to high heaven!