USA is a union, not a nation-state.
The union has 50 members; the 50 nation-states.
The union can tax its members, meaning the 50 nation-states.
The union cannot tax the people of the states.
The 16th amendment did not change this. It did not repeal any part of the constitution. It dealt with dividends from govt-owned corporations.
The union can tax its members (the 50 states) anytime! This has possibly happened twice. The states then tax their people.
For some reason, the union is not satisfied with this. So they created two schemes to get around this. And they made those schemes so widespread that people think these schemes are true life.
1st scheme: Union created the federal-citizen status for the freed slaves, where were free but stateless. Then the union duped state citizens into thinking they are federal U.S. citizens. Not true. See Supreme Court case about Louisiana (cattle) slaughter-houses.
The U.S. Citizen status can be taxed because federal government created the status. Whereas, the people of the states (not former slaves) are state citizens or state nationals; def not U.S. Citizens!
2nd scheme: Union created a corporate scheme with two parts. Union created a corporation called United States. Union creates corporations named after each people of the states.
When John of the Myers clan was born, United States (the corporation) creates JOHN MYERS, a franchise corporation of United States (the corporation). JOHN MYERS, the corporation, can be taxed because federal government created it.
The corporation is called a U.S. Person. It's a franchise. This why STATE OF CALIFORNIA has the FRANCHISE TAX BOARD. They don't even hide it.
Telling people about either scheme is like telling someone they're adopted. They think I'm the villain.
https://www.educatedinlaw.org/2018/11/five-interviews-with-nativeborncitizen-manager-from-the-show-shell-games/