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.
What does this mean??
Thsi amendment is pretty straight foward, just saying that the goverenment has the right to tax thier citizens.
Why this picture?
The IRS "arm" of course is representing the IRS but also Uncle Sam and the little guy represents the American citizens. He is being dangled upside down and is being shaken for everything he is worth. many may feel that this is exactly what the government is doing to them. Taking all the money they can get away with.