Study each of the following case carefully. Briefly state the principle of law and your decision.

The IRS filed a lawsuit against Stern to collect unpaid income taxes, penalties, and interest that had amassed over 10 years. In response, Stern petitioned the court to disallow the IRS from collecting his tax debt, arguing that discrepancies existed between the Constitution and certain Supreme Court cases. Was Stern required to pay federal income taxes pursuant to the Sixteenth Amendment?