FWIW, I remember reading an article (book?) concerning the actual ratification of the 16th Amendment. Some guy went back and looked at the actual voting records of all the state legislatures and found a lot of hanky-panky, a lot of fake votes, votes supposedly taken when the legislature wasn’t even in session, etc.
Based on what he found, the 16th Amendment was never legally ratified.
FWIW, I remember reading an article (book?) concerning the actual ratification of the 16th Amendment.
See Wikipedia “The Law that never was”