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.

The resolution proposing the Sixteenth Amendment was passed by the Sixty-first Congress and submitted to legislatures of the several states on July 12, 1909. Support for the income tax was strongest in the western states, and opposition was strongest in the northeastern states.[16] The governor of New York, Charles Evans Hughes, who a few years later became a Supreme Court justice, opposed the income tax amendment because he believed "from whatever source derived" implied that passage would confer the federal government with the power to tax state and municipal bonds and thus excessively centralize government power.[17]
The presidential election of 1912 was contested between three advocates of an income tax.[18] On February 25, 1913, the Secretary of State Philander Knox proclaimed that the amendment had been ratified by the necessary three-quarters of the states, and thus had become part of the Constitution. An income tax, the Revenue Act of 1913 was shortly passed by Congress.
According to the United States Government Printing Office, the following states ratified the amendment:[19]
Alabama (August 10, 1909)
Kentucky (February 8, 1910)
South Carolina (February 19, 1910)
Illinois (March 1, 1910)
Mississippi (March 7, 1910)
Oklahoma (March 10, 1910)
Maryland (April 8, 1910)
Georgia (August 3, 1910)
Texas (August 16, 1910)
Ohio (January 19, 1911)
Idaho (January 20, 1911)
Oregon (January 23, 1911)
Washington (January 26, 1911)
Montana (January 27, 1911)
Indiana (January 30, 1911)
California (January 31, 1911)
Nevada (January 31, 1911)
South Dakota (February 1, 1911)
Nebraska (February 9, 1911)
North Carolina (February 11, 1911)
Colorado (February 15, 1911)
North Dakota (February 17, 1911)
Michigan (February 23, 1911)
Iowa (February 24, 1911)
Kansas (March 2, 1911)
Missouri (March 16, 1911)
Maine (March 31, 1911)
Tennessee (April 7, 1911)
Arkansas (April 22, 1911, after having previously rejected the amendment)
Wisconsin (May 16, 1911)
New York (July 12, 1911)
Arizona (April 3, 1912)
Minnesota (June 11, 1912)
Louisiana (June 28, 1912)
West Virginia (January 31, 1913)
New Mexico (February 3, 1913)
Ratification (by the requisite thirty-six states) was completed on February 3, 1913 with the ratification by New Mexico (but see Delaware and Wyoming below). The amendment was subsequently ratified by the following states, bringing the total number of ratifying states to forty-two of the forty-eight then existing:
37. Delaware (February 3, 1913)
38. Wyoming (February 3, 1913)
39. New Jersey (February 4, 1913)
40. Vermont (February 19, 1913)
41. Massachusetts (March 4, 1913)
42. New Hampshire (March 7, 1913, after rejecting the amendment on March 2, 1911)