text: does the irs violate our fourth amendment rights? i'm trying to prepare for a debate and we are arguing against the fact that the irs violates fourth amendment rights.  any perspectives would be helpful! no, the 16th amendment says, "the congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several states, and without regard to any census or enumeration." if the 4th amendment would have applied before that amendment was passed (which i doubt), passing the 16th completely empowered congress to tax incomes, regardless of all previous amendments.  also, about the "missing" 13th ammendment, it regards titles of nobility, not lawyers.