From the above link:
Quote:
The Rizzos also admitted that they provided opinion letters, materials and documentation that claimed, among other things, that taxpayers could lawfully stop filing income tax returns and stop their employers from withholding income taxes from their wages. This claim was based upon the long-rejected notion that the Sixteenth Amendment to the Constitution had not been legally ratified.
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I found this interesting, goes along with some "discussion" we had in another thread too.