I think you’re confusing Teddy with his cousin FDR. The 16th, 17th Amendments, along with the Federal Reserve Act all happened in 1913 under Wilson, long after Teddy had departed the scene.
Having served out McKinley’s term and then been reelected in 1904, in 1908 he passed the baton to Taft, his hand-picked successor, and then changed his mind in 1912. When he didn’t get the Republican nod he formed his “Bull Moose” party that split the R vote allowing Wilson to take over.
The income tax was a dead letter(killed by SCOTUS) until Teddy started going around whining about it in 1906 in some of his major speeches. Then he sent out his henchman Taft to finish the job with a major speech to congress in 1909. By the time of the 1913 election, somewhere around 30 states have already ratified the 16th amendment. At best you might be able to blame 3 or so states on Wilson.
Wilson was devastating as president, however we shouldn't foolishly misstate the clear record on a plain to see calendar. The 16th amendment is all Bull Moose progressivism. There is nobody else to blame.