Constitutional Opinion No. 2026-0652
Case Information
- Content Scored
- The Sixteenth Amendment to the United States Constitution (federal income tax) — revised, v1.2
- Source
- National Archives
- Author
- United States — ratified amendment
- Publication Date
- 1913-02-03
- Content Type
- Constitutional Amendment
- Opinion Issued
- 2026-07-18
- AFCS Version
- 1.0
Holding
Revised Opinion re-scoring the Sixteenth Amendment under AFCS v1.2, which adds the Legal/Normative Text Weighting rule (Tier-1-dominant 85/15). The original (2026-0651, v1.1) surfaced the reason: under the default 70/30, the Amendment's unimpeachable authenticity (Tier 2 = 88) offset its deep substantive misalignment (Tier 1 = 28), producing a Mixed 46 that understated the Standard's opposition to a foundational tax provision. As a normative legal instrument scored for the principle it enacts, it qualifies for 85/15; substance then governs and the score falls to 37 — Establishment. Tier scores unchanged; only the weighting is corrected for content type. Reaffirms substantive opposition (federal income tax + abandonment of apportionment vs Articles X and XII). Original 2026-0651 preserved as v1.1 historical record (Rule 29); this Opinion controls under v1.2.
It is the judgment of this Court that Opinion No. 2026-0652 is hereby entered into the record, in accordance with the America First Constitutional Standard. The score stands. The reasoning is published. The record is public.