If you watch the Russo film you will find that it is more than just the 16th amendment issue. Literally, there is no law on the books that says you have to pay income tax. The IRS will not talk about it, nor will they show you the law. They cannot show you the law, because there is none - as IRS agents admit to in the film. Now they will still may try to throw you in jail, and sometimes succeed. As the film shows, other times they lose.
Our country is governed by two sets of law. There is constitutional law, and there is a form of corporate law where the UNITED STATES (note the ALL CAPS denoting a corporate entity) operates under the color of law, but it is not real law. Tax courts operate under the color of law - and, as the film demonstrates, usually will not allow the United States constitution to be brought up, because the courts are not constitutional.
For more information about how we have had our constitutional freedoms eroded and robbed, see this post: