Consider all accessions to wealth that you had in the past year
including any service that was provided to you without cost, or any
debt of yours that was forgiven. Which of these items of income do you think belong on your tax return and which items do not? The U.S. Constitution limits Congress’ ability to tax its citizens. Why do you think Article 1, Section 2, Clause 3 required both representatives and direct taxes to be apportioned (that is, why are they linked together?) and why does the clause say that "three fifths of all other Persons" were to be included in determining the number of citizens within a State?