" ultimately the truth is that the Secretary of State proclaimed the ratification of the Sixteenth Amendment on February 25, 1913, 26 U.S.C. § 1 imposes tax on taxable income, 26 U.S.C. § 63 defines taxable income as gross income minus allowed deductions, 26 U.S.C. § 61 defines gross income as all income from whatever source derived, and 26 U.S.C. § 6012 requires the filing of returns by every individual with gross income for the year (with some exceptions). Dozens of cases have upheld the federal government’s power to collect income taxes against just about every argument.
Judges have little tolerance for tax protestors, particularly ones who convince other people not to pay taxes while being deceptive about the enormous legal consequences. Adherents who practiced what they preached are in jail for tax evasion, many for dramatically hefty sentences. "
https://taxfoundation.org/...