It was Bill Benson in The Law That Never Was who asserted that every state that allegedly ratified the 16th had one of ten irregularities in the process. This list can be found online and is pretty significant. However, the Supremes have stated that all these irregularities are immaterial due to intent, and that's made Benson's argument a dead letter. Those seeking remedy must first research why their earnings are not income and then correct the record.