IRS Checkmate

Judge Fox says, “If you were to go back and try to find and review the ratification of the 16 th Amendment, which was the internal revenue, income tax, I think if you went back and examined that carefully, you would find that a sufficient number of states never ratified that amendment (Read Page 23)…And nonetheless, I think it is fair to say that it is part of the constitution of the United States, and I don't think any court would ever set it aside.
Well, I've seen that – I've seen somewhere a treatise on that, and I think it was --- I think I'm correct in saying that actually the ratification never really properly occurred…Yet nonetheless, I'm sure no court's going to say that the 16 th Amendment permitting income tax is void for any reason…I think there may be something analogous there vis a vis the continued practice of the Executive to have incursions and police actions or to commit the country to hostilities without the formal declaration of war.” (page 22-24).