What is Sixteenth Amendment to the United States Constitution?
{{US Constitution article series}} [[Ratification|Ratified]] on February 3, 1913, the '''Sixteenth Amendment''' ('''Amendment XVI''') to the [[United States Constitution]] allows the [[Congress]] to [[wikt:impose|impose]] a [[Federal government of the United States|federal]] [[income tax]].<ref name=OurDoc>{{cite web |url=http://www.ourdocuments.gov/doc.php?flash=true&doc=57 |title=16th Amendment to the U.S. Constitution: Federal Income Tax (1913) |publisher=OurDocuments.gov |access-date=5 March 2016}}</ref> This allows the federal government to collect a tax on personal income, no matter where that income came from.{{efn|The Sixteenth Amendment allows the federal government to tax illegal income as well as legitimate income.<ref name=HargreavesCNN>{{cite web |url=http://money.cnn.com/2013/02/28/news/economy/illegal-income-tax/ |title=Dealt some drugs? Stole some cash? There's a line on your income tax form to declare it. |author=Steve Hargreaves |date=7 March 2013 |publisher=CNN Money |access-date=5 March 2016}}</ref> Tax experts point out that few [[criminal]]s declare income from [[illegal]] sources.<ref name=HargreavesCNN/> However, some criminals do file income tax for illegal income. This is especially when they think they might be caught. Then they face the double threat of being charged with the crimes they committed and not paying income tax.<ref name=HargreavesCNN/> There is still the example of [[Al Capone]] who was finally imprisoned for not paying his taxes.<ref name=HargreavesCNN/>}} The Sixteenth Amendment overturned the 1895 [[Supreme Court of the United States|Supreme Court]] [[landmark decision]] in ''[[Pollock v. Farmers' Loan & Trust Co]]''.<ref name=Farlex>{{cite web |url=http://legal-dictionary.thefreedictionary.com/Sixteenth+Amendment |title=Sixteenth Amendment |publisher=The Free Dictionary/Farlex |access-date=5 March 2016}}</ref> In ''Pollock'', the Court ruled that a 2 [[percent]] tax on incomes over $4,000 was [[unconstitutional]].<ref name=Farlex/> This was because the [[law]] the rul