I studied income tax law and the codes and regulations in the early 90's and while I cannot cite anything other than the 16th Amendment, I can tell you that failing to pay your income taxes and most especially by claiming the government does not have the authority to levy them, will very, very likely get you prosecuted and jailed. Go ahead and try not paying, but don't be surprised when you find yourself having Rocko trade you to Bubba for a pack of Camels.
