Where would you take a challenge as to whether the 16th amendment was legally ratified?
Where would you take a challenge as to whether the 16th amendment was legally ratified?
Congress and the States, who are the only parties to amending the Constitution per Article V.
Now if a state were to bring suit in the courts, that would be a different kettle of fish, for they have the necessary standing to bring such a suit.
Interestingly, inspite of the claims going around of the 16th having not been legally ratified, no state nor any legislator ever brought such a suit to the courts or ever made the claim that the 16th amendment, as officially, published was not what they intended or ratified in their legislatures.