Irie: The amendment you site was NEVER RATIFIED. The link you posted is NON-SPECIFIC,and does not say what you think it does.

"26 USC Chap. 75, Sec. 7203. Willful failure to file return, supply information, or
pay tax

-STATUTE-
Any person required under this title to pay any estimated tax or
tax, or required by this title or by regulations made under
authority thereof to make a return, keep any records, or supply any
information, who willfully fails to pay such estimated tax or tax,
make such return, keep such records, or supply such information, at
the time or times required by law or regulations, shall, in
addition to other penalties provided by law, be guilty of a
misdemeanor"

No person fits the above "requirement" unless he/she signs a "contract" agreeing to.

PS: I don't chew and I'm NOT wearing camo.