Taxation Affects 14th Amendment Citizenship: A Critical Lesson
In this article, Laura Snyder: (1) examines how citizenship-based taxation violates 14th Amendment citizenship, and (2) explains the danger not just for overseas Americans but for all in delegating matters of constitutional rights to the Joint Committee on Taxation.
For those born or naturalized in the United States, citizenship exists independently of any governmental authority. Fourteenth Amendment citizenship belongs to the individual, and only to the individual. It does not belong to anyone else. No governmental body - nor anyone else - has the right to affect Fourteenth Amendment citizenship in any manner.
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