There are arguments about the 16th even being ratified, but I don't have enough knowledge on that subject. However, the U.S. Supreme Court has said that the 16th did not give congress any new taxing powers. As far as the government having the right via lien or levy...yes they do, but only if due process is followed. Most that I have seen, the IRS sends out (for example) a "notice" which is then honored by employers and banks. A notice is just that, a notice and nothing more. You mention democracy also..... Our founding fathers set up the government as a Constitutional Republic, not a Democracy.