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The amendment was ratified. There were challenges brought by, well...those who didn't want to pay taxes, but every case brought to court has been ruled frivolous and without merit.

http://en.wikipedia.org/wiki/Tax_protester_Sixteenth_Amendment_arguments


http://docs.law.gwu.edu/facweb/jsiegel/Personal/taxes/16th.htm


http://www.ourdocuments.gov/doc.php?flash=true&doc=57


You know, you can do your own research too.

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not really, only 20 states ratified as written

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That would mean that the Federal income tax is illeagal, wouldn't it?

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yep

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Where might I find the records?

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Most importantly, how come the U.S government hasn't stopped tax on labor?

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