What US federal law requires a US Citizen to pay federal income taxes?

The 16th Amendment gives Congress the authority to collect taxes on incomes. However, what law has Congress passed in order to do this? Similarly, if you find no law, how can those who do not pay be convicted and sentenced to prison for breaking a law?

Public Comments

1. I believe it is the 16th or 18th amendment to the Constitution. Check it
2. Amendment 16
3. http://www.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26.html Title 26 Internal Revenue Code Don't buy in to the tax protester arguments. They all end up in jail in the long run.
4. If the tax protestors spent as much time working and learning as they do on this baseless argument they would all be so rich they wouldn't care how much tax they pay.
5. Congress passes laws pretty much every year defining what will or won't be taxed, and what those taxes will be. The IRS is responsible for implementing those laws. The tax protester movement comes up with all sorts of reasons why the don't have to pay. If you get involved with that, you'll end up with your assets seized or you'll be in jail, or both.