Not if Comrade Hussein has anything to say about it.
One could argue that the People are sovereign, since the People constituted the government and reserve the right to dissolve it through force (unlikely as that is). The sovereignty of the People is vested in the state, which carries out the duties of the sovereign entity. But a sovereign individual doesn't exist in our Republic.
More on the 14th Amendment from
http://www.usa-the-republic.com/revenue/true_history/Chap6.html
American Sovereign OR United States citizen? Which are YOU?
You have the right to choose your status as a sovereign in America. But, not as a citizen in the United States. The 50 united States of America are republics, guaranteed a republican form of government. The United States government is a democracy. You must learn the difference! If you choose to be an American Citizen with inalienable rights secured by the constitution, then the constitution says that direct taxes must be apportioned among the states.
On the other hand, if you are a United States citizen, then you have no constitution to protect you, only your civil rights. And those civil rights do not prevent the federal government from taxing your income directly, without apportionment. This is possible because states CAN directly tax their citizens property. So if you are a U.S. citizen, you are in effect the citizen of the state of Washington D.C. And that state can tax its citizen’s property directly. Remember the definition of “State” above, from the Internal Revenue Code? A state is the District of Columbia. The IRC applies to this state and not to the 50 states.