16th Amendment

Amendment XVI
The Congress shall have power to lay and collect taxes on incomes, from whatever source
derived, without apportionment among the several states, and without regard to any census or
enumeration.

Since the instant unsigned letter from the Franchise Tax Board cited no statutes or authorities as
the alleged DEMAND FOR TAX RETURN, I went to the Franchise Tax Board (FTB) website and found the
following statements:

“In general, California law conforms to the Internal Revenue Code (IRC) as of
January 2005.”

“An individual must file a return if either their gross income or their adjusted
gross income (AGI) was more than the amount defined by law.”

“California adjusted gross income is your federal adjusted gross income from all
sources reduced or increased by all California income adjustments.”

Confirmation of this last statement was readily identifiable in the California statutes at
Section 17041, which plainly states

17041. (a) There shall be imposed for each taxable year upon the entire
taxable income of every resident of this state …
Section 17073 of the California statutes, clearly states:

17073. (a) Section 63 of the Internal Revenue Code, relating to taxable income defined,
shall apply, except as otherwise provided. …

Section 63 of the Internal Revenue Code, clearly states:

Sec. 63. Taxable Income defined

 (a) In general. Except as otherwise provided in subsection (b), for purposes of this subtitle,
the term "taxable income" means gross income minus the deductions allowed by this chapter
(other than the standard deduction).

And, connecting all of these statutes together, Section 17071 of the California statutes states,

17071. Section 61 of the Internal Revenue Code, relating to gross income

defined, shall apply, except as otherwise provided. …

Section 61 of the Internal Revenue Code clearly states

This image of Section 61 was taken from Title 26 Annotated Code in the law library. It shows
that the source for Section 61, which first appeared in the law in 1954, was IR code Section 22(a) in the
1939 code version, “substantially unchanged”.
 Section 22(a) of the 1939 code can clearly be seen to be similar to Section 61 of the 1954 code,
as the language of the two code sections is nearly the same, changing only in the form of the presenting
paragraph, and only with minor changes to the actual language of the code section.

SEC. 22 GROSS INCOME.

(a) General Definition.-"Gross Income" includes gains, profits, and income derived from
salaries, wages, or compensation for personal service ... of whatever kind and in
whatever form paid, or from professions, vocations, trades, businesses commerce or
sales, or dealings in property, whether real or personal, growing out of the ownership or
use of or interest in such property; also from interest, rent, dividends, securities, or the
transaction of any business carried on for gain or profit, or gains or profits and income
derived from any source whatever....

The table from the Code Federal Regulations, Index of Parallel Tables shown below, shows how Section
22(a) was published in 1991 as being implemented in 1939 - only under Part 519, but no other Part.