The 16th Amendment allows the federal government to collect income taxes.
The 16th amendment is a mistake. Taxes should only be paid as tips to the public servants. If we do not like what they are doing, we vote by means of not paying many taxes. If we like it, we pay more taxes.
Let's do it as a collection, as we do when we go to church. It makes more sense and would be be more democratic to allow us to really "vote" for what we want, democratically and willingly.
Taxes should be paid at the discretion of the taxpayer. Otherwise, we are enslaved by taxes, and we have a governmental dictatorship!