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The legal requirement to pay taxes in the United States is primarily based on the 16th Amendment to the Constitution and various sections within the Internal Revenue Code (IRC). The 16th Amendment was ratified in 1913 and states, "The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration." Within the IRC, there are several provisions and requirements for taxpayers to file and pay taxes. For example, IRC Section 1 establishes the federal income tax rates, and IRC Section 61 defines the types of income subject to taxation. Other sections, such as Section 6012, require individuals with income above specified levels to file tax returns. Additionally, IRC Section 6151 requires taxpayers to pay taxes when the tax return is filed or becomes due, whichever comes first. Many other statutes, regulations, and rules outline provisions relating to various types of taxes, such as payroll taxes, self-employment taxes, and corporate taxes in the United States. Overall, the legal requirement to pay taxes is well-established in U.S. law.