The Sixteenth Amendment to the U.S.Constitution provides the legal and statutory authority for the administration and enforcement of income taxes.

Name: The Sixteenth Amendment to the U.S.Constitution provides the legal and statutory authority for the administration and enforcement of income taxes.
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The Sixteenth Amendment, ratified in 1913, grants Congress the power to levy and collect income taxes without apportionment among the states or census enumeration. Therefore, the statement is true.