I understand that. I can't help what the IRS says. It CLEARLY states that Brushaber says the 16th authorized a direct unapportioned tax. Google "the truth about frivolous tax arguments" and scroll to the "some say the 16th amendment does not authorize a direct yet unapportioned tax" and see for yourself. I understand it is an indirect tax. I can't help what the IRS claims to understand. I can also find places where they say it is an indirect tax under Article 1 Section 8. They are, you might say, schizophrenic