The Federal 35% corporate flat tax is unconstitutional. The IRS statute states that the income of a personal service corporation is taxed at a flat rate of35%, with no business or charitable deductions, while a C Corporation as well as an Individual are taxed at a graduated rate with business and charitable deductions. The 35% flat tax rate on Personal Service Corporations violates Substantive Due Process as found in the 5th and 14th Amendments to the United States Constitution, and as confirmed by the United States Supreme Court cases of Lochner vs. New York, NAACP vs. Button, and Lugar vs. Edmundson Oil. Substantive Due Process requires that all laws be reasonable, and rationally related to a legitimate state interest. There is no rational basis for treating a Personal Service Corporation any different than a C Corporation or an Individual. Personal Service Corporations are entitled to a graduated tax rate such as that for C Corporations or Individuals, and, are also entitled to business and charitable deductions. The 35% flat tax on Personal Service Corporations is illegal, immoral, unethical, and unconstitutional and must be struck down as neocommunist, unconstitutional legislation.