NESARA provides no provisions to repeal the Sixteenth Amendment. Why?
First, legislation cannot repeal constitutional amendments. See the Constitution for further details. Second, because the Sixteenth Amendment conferred no new taxing powers to Congress. Within the context of tax reform, repealing the Amendment is meaningless. The real problem with the Sixteenth is an education system and elected officials that have avoided the truth about the Sixteenth. The issue surrounding the Sixteenth is one of possible fraud and misapplication, not tax reform. Several Supreme Court cases teach us that the purpose of the Amendment was not to create a new constitutional class of taxation known as a direct tax without apportionment. The Amendment’s purpose was to prevent courts from having to struggle with trying to determine whether taxes on income were being applied as a direct tax or an indirect tax. Direct taxes are governed by the rule of apportionment, indirect taxes by the rule of uniformity. The Amendment removed this struggle from the courts by stating that
