. "ttempting to collect these taxes.[12] According to Amtrak today, Pursuant to the provisions of Title 49 of the United States Code, Section 24-301, Amtrak is exempt from all state and local taxes, including income and franchise taxes that are directly levied against [it].[13] Thus, Amtrak is essentially a private corporation owned by the federal government (with its Board is appointed by the Pres" . . . .