Taxes are unconstitutional.
(twitter.com)
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Larken with section 861, and Bill Benson who promoted the data about the 16th ratification process, are only chipping away at unimportant details, which is why they've gotten no traction.
Since it's deemed ratified it allows an excise upon federal activity. Every individual for whom the IRS receives a credible information return (declaring income) is responsible to verify or challenge that information and it is deemed correct if unchallenged. They also don't make it easy to challenge but they have standard processes that you can use once you do the further research needed.