•As explained, The 16th Amendment cannot be interpreted as authorizing the income tax as a direct tax because that interpretation of
the Constitution would engineer a
direct and inherent contradiction within
the Constitution itself(the 16th Amendment would be in direct conflict with the pre-existing provisions of Article 1 forbidding
direct taxation unless apportioned
to the states for collection, etc.).•And that can never be
allowed to happen,
and the Supreme Court understood
these things in 1920.