Ask any lawyer this question: what law states I have to pay income tax?

Their answer will inevitably be: 16th amendment

My response: that gives congress the power to levy income tax. What law states I have to pay income tax? What law says I will go to jail?

The typical response: IRS code blah blah snore snooze fest

My point: only Congress can create law; this is not to be delegated. WV v. EPA only confirmed this fact and set precedent. The IRS cannot punish you for failing to file/pay taxes.

My question: now that we have precedent on our side from the highest court, do we even bother filing taxes this year? Is there anything I am missing? I won’t pretend to be a seasoned lawyer (though even seasoned lawyers give the same predictable answers and always raise eyebrows when they realize they have no idea).