The problem with your thesis is that rulings from a federal district court can be appealed to the Circuit Court of Appeals, and then to the US Supreme Court. So the Constitutional argument can be made. However, if the higher courts have already ruled on the issue, there is no real reason to hear the argument again.Those who wish to challenge it in court are essentially fighting the same fight as Fincher in Arkansas. He wants to argue the constitutionality of the laws banning firearms possession in relationship to the Second Amendment. The courts refuse to even allow that argument to surface in court. They will only hear statements of fact regarding what he did or did not do. Arguments using the constitution to justify his acts are quashed.
The same essential problem appears to face those who refuse to pay taxes based on their position it is not constitutional. The court in which you appear will not allowe you to use that issue in your defense. As far as they are concerned the issue is settled. You have to pay tax. Your case then revolves around did you or did you not pay your tax as the law requires. Basically a no win case for the tax protester. A defense based on the constitutionality of a law has a poor chance at best at even being heard let alone prevailing in the current court system
The arguments claiming the income tax law doesn't really exist have been proven false, and the arguments claiming the income tax is un-Constitutional has been attempted and rejected by the Courts. One can attempt to make the argument, but should not be surprised if when it eventually is appealed to the Supreme Court that cert is denied.
Again, if you think I'm wrong sack up and stop paying your taxes, but at least be a man about it and call a press conference explaining your reasons, and challenging the government to prove it's case. Just don't be surprised when the Supreme Court denies cert.
I look forward to seeing you on the news, at least twice.