text: In reply to message65889: In fact, the book of the IRS , tax code says it is voluntary. After the federal reserve act was passed on December 23, 1913 and the IRS was made in May 1914 They needed to tax peoples income, which is against the 16th amendment, to pay for the interest on the debt. They started to tax peoples income, but in 1917 the Supreme Court ruled that to be unconstitutional, so they had to make it voluntarily. In 1919 they implemented the tax once again.