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.
