Doesn’t matter if it was ratified or not. SCOTUS has already ruled Congress had the power to tax income prior to the 16th amendment. The problem is that they already defined income with the definition we use today for capital gains, and they’ve made it abundantly clear on numerous occasions that wages are not income. Taxing wages IS unconstitutional. The IRS made up the term “capital gains” (notice the marxist lingo?) to complete the ruse, and they imprisoned anyone who’a tried to call them on it, and SCOTUS stopped taking those cases ages ago.