The 16th Amendment: How the U.S. Federal Income Tax Became D.C.’s Favorite Political Weapon

Americans collectively spend more than 6 billion hours each year filling out tax forms, keeping records, and learning new tax rules according to the Office of Management and Budget. Complying with the byzantine U.S. tax code is estimated to cost the American economy hundreds of billions of dollars annually – time and money that could otherwise be used for more productive activities like entrepreneurship and investment, or just more family and leisure time.

https://ammo.com/articles/us-federal-income-tax-guide-16th-amendment-history