While I advise everyone to pay taxes [simply to avoid penatlies], as I understand it the income tax amendment was improperly written and thus unconstitutional.
All a huge mess, all the better for tax brokers.
... and I advise everyone to educate themselves and only pay the taxes they owe. That is what we do each year and we haven't paid one dime in income or FICA taxes since we quit being involved in privileged activity over 10 years ago. Yes, we do pay other taxes to the IRS annually, just not income or FICA taxes because the nature of our business right now does not subject us to those two forms of the excise taxes.
And about those who say the 16th wasn't ratified because of typos... well, Irwin Schiff died in prison for trying to use that as an excuse. I do not advise it, I advise learning the law and then applying as it is written. works for millions of us every year.