PETITION TO REPEAL THE 16TH AMENDMENT, CLOSE THE IRS, AND RESTORE FINANCIAL AND CONSTITUTIONAL AUTHORITY TO THE STATES
To: The United States Congress and the Legislatures of the Several States
From: We the People
We, the undersigned, petition Congress and the states to begin the constitutional process necessary to repeal the 16th Amendment, end direct federal income taxation of individual Americans and American businesses, close the IRS, and establish a new funding system that restores greater financial authority and constitutional accountability to the states and the people.
THE 16TH AMENDMENT CHANGED THE ORIGINAL CONSTITUTIONAL BALANCE
The 16th Amendment stands in direct conflict with the original Constitution's requirement that direct taxes be apportioned among the states.
Although the 16th Amendment became part of the Constitution when ratified, it changed that original structure by authorizing Congress to tax incomes without apportionment among the states and without regard to the census—fundamentally shifting the balance of taxing power between the federal government, the states, and the people.
It is time to restore the original constitutional balance.
More than a century later, the federal income-tax system requires individual Americans and American businesses to report their income, maintain extensive financial records, navigate complex tax laws and regulations, and surrender a portion of what they earn directly to the federal government.
This relationship should be reversed.
REPEAL THE 16TH AMENDMENT.
END DIRECT FEDERAL INCOME TAXATION OF INDIVIDUAL AMERICANS AND AMERICAN BUSINESSES.
CLOSE THE IRS.
RESTORE GREATER FINANCIAL AND CONSTITUTIONAL AUTHORITY TO THE STATES AND THE PEOPLE.
RESTORE CONSTITUTIONAL AND FINANCIAL AUTHORITY TO THE STATES
The Constitution delegates specific powers to the federal government.
The 10th Amendment makes the constitutional division of power clear: powers not delegated to the United States by the Constitution, nor prohibited by it to the states, are reserved to the states respectively, or to the people.
The federal government should be required to identify its constitutional authority and justify its proposed spending BEFORE receiving the money necessary to fund it.
Before requesting funding, Washington should show the states and the American people:
• The constitutional authority for what it intends to do.
• What it intends to do.
• Why the expenditure is necessary.
• How much it will cost.
• Where the money will go.
Under the replacement system we propose, the states would retain primary control over revenue raised from their citizens and businesses.
The federal government would first identify its constitutional authority, justify the expense, and present an approved transparent budget. The states would then provide the funding necessary for the federal government's legitimate constitutional responsibilities through a constitutionally established state-to-federal funding system.
This creates a powerful financial check against federal overreach.
If a responsibility has been delegated to the federal government, Washington should justify it and receive the funding necessary to carry it out.
If the responsibility has not been delegated to the federal government, it should remain with the states or the people.
SHOW US THE CONSTITUTIONAL AUTHORITY.
SHOW US WHAT YOU INTEND TO DO.
JUSTIFY THE EXPENSE.
SHOW US THE BUDGET.
SHOW US WHERE THE MONEY IS GOING.
THEN ASK THE STATES TO FUND IT.
JUSTIFY THE SPENDING BEFORE YOU RECEIVE THE MONEY.
STOP USING FEDERAL FUNDING TO CONTROL HOW STATES GOVERN THEMSELVES
Money leaves the states and flows to Washington. Washington then sends substantial amounts of money back to the states through federal programs and grants—often with federal requirements, regulations, conditions, and/or strings attached.
Those conditions can influence decisions that would otherwise be made by the states and the people who live in them.
This system has contributed to the expansion of federal influence over matters that should remain under state and local control.
Our proposal would reverse that relationship.
Instead of sending enormous amounts of money to Washington only to have Washington send money back with conditions and/or strings attached, the states would retain greater control over the money generated by their citizens and businesses.
Washington would receive the funding necessary for its legitimate constitutional responsibilities.
The states would retain the financial resources necessary to carry out theirs.
THE STATES SHOULD NOT HAVE TO SEND THEIR MONEY TO WASHINGTON AND THEN BEG WASHINGTON TO GET THEIR OWN MONEY BACK.
Keeping substantially more money under state control also creates opportunities for major state and local tax reform.
Americas Policy Institute is calling for the elimination of recurring property taxes on owner-occupied primary residences.
Keeping more financial resources within the states could provide part of the solution by giving states greater flexibility to fund legitimate state and local responsibilities while eliminating this recurring tax on homeownership.
KEEP MORE OF THE MONEY IN THE STATES.
FUND STATE AND LOCAL RESPONSIBILITIES CLOSER TO HOME.
ELIMINATE RECURRING PROPERTY TAXES ON PRIMARY RESIDENCES.
LET THE STATES AND THE PEOPLE DECIDE.
THE POWER TO TAX ALSO CARRIES THE POWER TO ENFORCE
The current federal income-tax system compels individual Americans and American businesses to comply through the force of federal law.
Failure to comply can result in substantial financial penalties, liens, seizure of property and, for certain criminal tax violations, imprisonment.
These enforcement powers are lawful under the current constitutional and statutory system. But the American people are not required to preserve that system forever.
By ending direct federal income taxation of individual Americans and American businesses, the federal government would no longer depend upon this direct relationship with the income and financial affairs of the American people and American businesses to fund its operations.
Washington would look to the states for the funding necessary to carry out its legitimate constitutional responsibilities.
WE PETITION FOR THE FOLLOWING REFORMS:
• REPEAL THE 16TH AMENDMENT — Begin the Article V constitutional amendment process necessary to repeal the 16th Amendment and restore the original constitutional limitation requiring apportionment of direct federal taxes among the states.
• END DIRECT FEDERAL INCOME TAXATION — End direct federal income taxation of individual Americans and American businesses.
• CLOSE THE IRS — End the IRS's role as the federal government's income-tax collection and enforcement agency as part of the transition to the new constitutional funding system.
• RESTORE FINANCIAL AUTHORITY TO THE STATES — Allow states to retain primary control over revenue raised from their citizens and businesses.
• REQUIRE CONSTITUTIONAL AUTHORITY BEFORE FEDERAL SPENDING — Require the federal government to identify the constitutional authority for its proposed actions and expenditures before requesting funding.
• REQUIRE JUSTIFICATION AND A TRANSPARENT BUDGET — Require Washington to explain what it intends to do, why the expenditure is necessary, how much it will cost, and where the money will go.
• ESTABLISH A CONSTITUTIONAL STATE-TO-FEDERAL FUNDING SYSTEM — Establish a fair and transparent system through which the states fund the legitimate constitutional responsibilities of the federal government after Washington establishes its authority, justifies the expense, and presents its budget.
• REDUCE FEDERAL CONTROL THROUGH CONDITIONAL FUNDING — Keep greater financial resources under state control so states are less dependent upon receiving money back from Washington with federal requirements, conditions, and/or strings attached.
• CREATE THE OPPORTUNITY TO ELIMINATE RECURRING PROPERTY TAXES ON PRIMARY RESIDENCES — Give states greater financial flexibility to fund legitimate state and local responsibilities while creating a path to eliminate recurring property taxes on owner-occupied primary residences.
• PROTECT LEGITIMATE FEDERAL RESPONSIBILITIES — Maintain stable funding for national defense and other responsibilities constitutionally assigned to the federal government.
• REQUIRE A RESPONSIBLE TRANSITION — Establish the new system through an orderly constitutional and legislative process that protects financial stability and existing lawful obligations.
• PREVENT A REPLACEMENT FEDERAL INCOME TAX — Do not replace the current income tax with another federal tax or mandatory charge that simply recreates direct federal control over the income of individual Americans and American businesses under another name.
WE DEMAND ACTION
We call upon Congress and the states to begin the constitutional and legislative process necessary to repeal the 16th Amendment, end direct federal income taxation of individual Americans and American businesses, close the IRS, and establish a new federal funding structure based upon transparency, accountability, state authority, federalism, and constitutionally limited federal power.
The federal government has legitimate constitutional responsibilities, and those responsibilities must be funded.
But Washington should have to establish its constitutional authority and justify the expense BEFORE receiving the money.
The American people and American businesses should not exist simply to fund Washington.
Washington exists to serve the American people.
SHOW US THE CONSTITUTIONAL AUTHORITY.
SHOW US WHAT YOU INTEND TO DO.
JUSTIFY THE EXPENSE.
SHOW US THE BUDGET.
SHOW US WHERE THE MONEY IS GOING.
THEN ASK THE STATES TO FUND IT.
JUSTIFY THE SPENDING BEFORE YOU RECEIVE THE MONEY.
SUPPORT POLICY NOT POLITICIANS.
We the People respectfully demand action.
Signed,
WE THE PEOPLE