JOHN GIBSON, HOST: Is there a constitutional objection to allowing the federal government to take money out of your paycheck every week?
JUDGE ANDREW NAPOLITANO, FOX NEWS SENIOR JUDICIAL ANALYST: : Well, there was until the 16th Amendment was enacted in the early part of the last century. The Constitution specifically prohibited the federal government from taxing individuals directly. The 16th Amendment amended that. And it was challenged several times in two cases right after it was enacted. And those cases have been called intellectually dishonest. But no one seriously, successfully, has challenged the power of the federal government since then to tax individual income.
Now, nobody likes to pay tax. I don't know anybody who comes home at the end of the week and says, “You know what? They didn't take enough this week.” And she will probably still have to pay her taxes…
But, seriously speaking, this is a criminal case. And the only thing the jury decided was that the government couldn't prove its case against her. And the reason the government couldn't was that she begged them, she pleaded with them to explain the tax laws to her. They wouldn't answer her letters. They wouldn't return her phone calls. They wouldn't give her any explanation. I think the jury said, “Enough is enough.” She owes a lot of money. You're talking about $1 million worth of income and easily $250,00 in taxes for which they will sue her and for which they will probably get a judgment. And if she doesn't pay, they will levy on her assets. But she is not going to jail. The government has lost its shot to convict her of a crime.
GIBSON: Once again, does that make her one lonely soldier out there or is it a trend?
NAPOLITANO: I think it's one lonely soldier who found a sympathetic jury. I don't think it's a trend.
GIBSON: And you don't think it would be wise to try it?
NAPOLITANO: Absolutely not.