The film refers to both article 1 section 8 of the U.S. Constitution , which grants Congress the authority to impose taxes .
The film disputes the legitimacy of the Sixteenth Amendment ( see Tax protester Sixteenth Amendment arguments ) , which removes any apportionment requirement .
The film refers to both article 1 section 8 of the U.S. Constitution , which grants Congress the authority to impose taxes , and disputes the legitimacy of the Sixteenth Amendment ( see Tax protester Sixteenth Amendment arguments ) , which removes any apportionment requirement .