Glad to oblige.
You can find the income tax laws at:
http://www.law.cornell.edu/wex/index.php/Income_tax
http://www.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26_10_A.html
http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00006012----000-.html
http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000001----000-.html
http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000003----000-.html
http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00006651----000-.html
Russo is part of a movement often called "tax protestors" (see http://en.wikipedia.org/wiki/Tax_protester ) A more accurate term would be "tax law deniers". They surround themselves in dubious legal claims that thrive within their community, but fall short in the courts.
I watched the movie "Freedom to Fascism" and found it to be incredibly misinformative. But don't take my word for it. From the NY Times:
"Facts Refute Filmmaker’s Assertions on Income Tax in ‘America’"
"...examination of the assertions in Mr. Russo’s documentary.. shows... they ... collapse under the weight of fact."
"Many of the reviews in major newspapers have accepted as having some factual basis the film’s main contention, ... even though every court that has ever ruled on these issues has upheld the constitutionality of the income tax.
"... Mr. Russo says ...that the Internal Revenue Service has refused every request to show any law making Americans liable for an income tax on their wages. ... Yet among those thanked in the credits for their help in making the film is Anthony Burke, an I.R.S. spokesman. Mr. Burke said that when Mr. Russo called him asking what law required the payment of income taxes on wages, he sent Mr. Russo a link to documents, including Title 26 of the United States Code, citing the specific sections that require income taxes be paid on wages. Title 26 says on its face that it is law enacted by Congress."
"..Arguments made in court that the income tax is invalid are so baseless that Congress has authorized fines of $25,000 for anyone who makes them..."
"... Mr. Russo says in the film that the 16th Amendment was never properly ratified and thus a tax on wages is unconstitutional. This claim has been made in various forms by thousands of tax protesters since 1913, and so far their batting average with the courts is .000.
To buttress the claim that the 16th Amendment is invalid, the film displays a quotation from a federal district judge, James C. Fox. But the transcript from which the judge’s words were taken shows that while he spoke those words, they were in the context of laying out issues and that the conclusion he reached was the opposite of the words quoted."
(ref: http://www.nytimes.com/2006/07/31/movies/31russ.html?ei=5088&en=05c0d0988f58fc50&ex=1311998400&partner=rssnyt&emc=rs )
For more detail on some of the income tax arguments, see:
http://en.wikipedia.org/wiki/Tax_protester_constitutional_arguments
http://en.wikipedia.org/wiki/Tax_protester_statutory_arguments
http://en.wikipedia.org/wiki/Tax_protester_conspiracy_arguments