39. The 16th Amendment, ratified in 1915, allows Congress to lay and collect taxes on incomes, from whatever source derived. a. True b. False 40. If a tax protester files a frivolous tax return, he or she could be fined up to $500. a. True b. False 41. A taxpayer should litigate against the IRS even if the matter is frivolous, because the taxpayer has nothing to lose. a. True b. False 42. Congress may impose one federal income tax in California and another in Vermont. a. True b. False