Ignorance is bliss and they count on it. Go ahead and fight the IRS. We all know it has never been ratified but the court will throw our ass in jail whether we can prove our innocence or not. It is the perception that its legitimate, it doesn't have to be legitimate. And by the way we have technically been at war since the civil war which places us under admiralty law. The flag you see in the court house with pretty gold fringe around it says so.