The facts are these: 1. The Congress has the power and Constitutional authority to tax income under Title 26 of the US Code and the 16th Amendment. 2. The 16th Amendment was indeed properly ratified and has been upheld as such by every court case to challenge it since. 3. The arguments made against the income tax such as in the comment above are quite old and often repeated among a group called "tax protesters". Every court case which has ever used any of the so called "861", "16th Amendment isn't real", or numerous variants have failed and failed miserably. 4. The most vocal proponents of these schemes are either serving jail time, under current idictment, or the subject of ongoing investigations. The details of this and further debunking of claims made in Russo's film can be found at www.warriorvisions.com, which is also linked to from the Wikipedia entry on the film.

@WarriorVisions One, I am sure you know just because something is law does not make it right. Two, there is nothing wrong with these folks engaging in civil disobedience its an integral part of America's history of freedom unforetunately overall it's more accurate to say a history of declining freedom. Three, you should really study some economics before you make any extensive claims. Just because you can lookup a few facts doesn't mean you have made an attempt to logically analyze underlining issues for understanding.