What law and or amendment requires americans to pay income taxes?

The law that requires americans to pay income taxes.

Public Comments

1. The adoption of the Sixteenth Amendment (1913) permitted both the corporate and individual income tax to become a lawful element in the federal tax structure of the United States. Some folks have argued (and continue to assert) that the Sixteenth Amendment to the United States Constitution was not properly ratified, thus the federal income tax laws are unconstitutional. "This argument is based on the premise that all federal income tax laws are unconstitutional because the Sixteenth Amendment was not officially ratified, or because the State of Ohio was not properly a state at the time of ratification. This argument has survived over time because proponents mistakenly believe that the courts have refused to address this issue." Others assert that the Sixteenth Amendment does not authorize a direct non-apportioned income tax and thus, U.S. citizens and residents are not subject to federal income tax laws. However: "The courts have both implicitly and explicitly recognized that the Sixteenth Amendment authorizes a non-apportioned direct income tax on United States citizens and that the federal tax laws as applied are valid."
2. See, that 's the interesting thing...there isn't one. But just try to not pay, & see what happens to you!
3. The 16th Amendment gives Congress the power to collect income tax: "The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration." Title 26 of the U.S. Code is also known as the IRS Tax Code, and contains all the laws pertaining to taxes. Subtitle A pertains specifically to income tax.