It makes no difference in principle, whether any tax has or has not been "legalized" by the thieves. We know that.
Nonetheless, Boobus Americanus supposes that if the thief has sprinkled a tax with the holy water of a law compelling its collection, it's not really theft any longer so it's okay to fork over the loot demanded. Therefore if someone shows a purported tax law is not in fact a tax law at all - that it's a pretended law, a deception - said Boobus gets annoyed. His confidence in government is further eroded.
Such is the case with the Income Tax, and nobody has done more to expose the fact than Irwin Schiff, incarcerated since 2005 to keep him quiet.
This month, after appealing all over the map ever since and having exhausted all other avenues, is appealing to SCOTUS. It's a masterly composition, surprisingly concise. He has asked that copies be made as widely available as possible (yes, to Boobus) and there's one loaded today to TinyURL.com/k3u3guc
Go enjoy it; and please, disseminate.