The Congress have the power to lay and collect

The Congress have the power to lay and collect taxes on income, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration. 16th amendment to the United States Constitution (1913)

The Taxpayer – that’s someone who works for the federal government but doesn’t have to take a civil service examination.
Ronald Reagan, United States president (1980 – 1988)

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