The U.S. Const., art. 1, sec. 2, cl. 3 states that "Representatives and direct Taxes shall be apportioned among the several States ..." The U.S. Const., art. 1, sec. 9, cl. 4 states that "No capitation, or other direct, tax shall be laid, unless in proportion to the census or enumeration herein before directed to be taken."

The Questions Presented are:

1. Has the Sixteenth Amendment negated U.S. Const., art. 1, sec. 2, cl. 3 and U.S. Const, art. 1, sec. 9, cl. 4 by allowing taxation on a sovereign person's labor and to clarify not wages as divined in the Internal Revenue Code (26 U.S. Code § 3401(c))?

2. Do the Sixteenth Amendment and 26 U.S.C. § 7701(a)(9)-(10) apply to the Constitutional fifty States of the Union or to the Statutory District of Columbia and the territories thereof (e.g. Guam)?

Whether the Sixteenth Amendment negates constitutional provisions on direct taxation and applies to sovereign persons' labor taxation