Which sentence states a fact?
The United States government can collect taxes. People are taxed too much.
A fact is something that can be proved to be true. Facts can be proved by observing, measuring, or studying information.
The flag of the United States has 13 stripes.
This is a fact. It can be proved by looking at the flag and counting the number of stripes.
An opinion is something that a person believes, thinks, or feels. An opinion cannot be proved true.
The flag of the United States is easy to draw.
This is an opinion. People may have different opinions about what makes a flag "easy" to draw.
The first sentence states a fact.
The United States government can collect taxes.
It can be proved by looking at a list of government powers.
The second sentence states an opinion.
People are taxed too much.
Too much shows what a person believes, thinks, or feels. Another person might have a different opinion about what level of taxes is too much.