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A plaintiff or defendant in a federal court case (or in a state court case where a Federal Constitutional issue is in dispute ) who wants to appeal to the Supreme Court of the United States may ask for a writ of certiorari. The U.S. Supreme Court is obligated to take certain cases on appeal (for example, capital murder cases) but has discretion to take or not take certain others. The writ of certiorari is the Supreme Court's written agreement to take one of those discretionary cases on appeal.
Any court, even a lower state or federal District Court, can find a federal law that is relevant to a case or controversy before that count unconstitutional, if the court has a rational basis for making such determination. These cases often end up being petitioned to the US Supreme Court for a definitive answer.
fourteenth amendment
Supreme Court justices are often chosen on the basis of their qualifications. However, since being a judge is a political position, justices can also be chosen based on their political viewpoints.
To this day, there here is a constitutional basis that definitely states for the American government is to charge an income tax. In the United States tax is determined by applying a tax fee which increases as income increases.