To lay with one hand the power of the government on the property of the citizen, and with the other to bestow it upon favored individuals to aid private enterprises and build up private fortunes, is nonetheless a robbery because it is done under the forms of law and is called taxation. This is not legislation. It is a decree under legislative forms.
Because of what appears to be a lawful command on the surface, many Citizens, because of their respect for what appears to be law, are cunningly coerced into waiving their rights due to ignorance.
Our tax system is based upon voluntary assessment and payment, not upon distraint.
The Constitution prohibits any direct tax, unless in proportion to numbers as ascertained by the census..... [and] ... prohibits Congress from laying a direct tax on the revenue from property of the citizen without regard to state lines...
... [the 16th Amendment] conferred no new power of taxation... [and]... prohibited the ... power of income taxation possessed by Congress from the beginning from being taken out of the category of indirect taxation to which it inherently belonged...
The Constitution is a written instrument. As such it's meaning does not alter. That which it meant when adopted, it means now.
...the intent of the lawmaker is to be found in the language that he has used.
... bank records are not the depositor's private papers and having given the information to the bank, the depositor has no legitimate expectation of continued privacy... Records of an individual's accounts with banks are not the individual's private papers protected against compulsory production by the 4th Amendment, but instead are the business records of the banks.