I've heard that while the 16th Amendment gave the U.S. Congress the authority to enact laws for the application of an income tax on US citizens, but I've also heard that there is currently no law on the books today that levies such a tax.
The last income tax enacted by Congress was the "Victory Tax Act of 1942", which was repealed in 1944.
Is this true? Is there an income tax related act of the US Congress that is enforce today?
What laws require a U.S. citizen (or resident, for tax purposes) to pay their income taxes, and what may be the consequences of not doing so?