The Law That Never Was
A two-volume documentary work cataloging variations between state ratification documents and the version of the Sixteenth Amendment certified by Secretary of State Knox in 1913. Some of the documentary irregularities Benson identifies are real; the legal conclusion that they invalidate the Amendment is foreclosed by the enrolled-bill doctrine of Field v. Clark (1892).
Benson was later enjoined from selling “reliance defense” packets to taxpayers based on the book’s claims.