Does the federal district court possess the subject-matter jurisdiction required to conduct tax trials of American citizens to enforce IRS assessments of a "non-apportioned direct tax on income under authority of the 16th Amendment"?

If the federal district courts lack the subject-matter jurisdiction to enforce an IRS assessment of a "non-apportioned direct tax" under alleged authority of the 16th Amendment, does it also lack the subject-matter jurisdiction required to sentence a Petitioner/defendant after his conviction on charges of failing to pay, and attempting to evade and defeat, a "non-apportioned direct tax under authority of the 16th Amendment", that was operationally assessed by the IRS and claimed by the district court itself at trial to be the constitutional foundation for the subject matter jurisdiction of the court alleged taken over the criminal prosecution, trial, and conviction of the defendant?

Does the federal district court possess subject-matter jurisdiction to conduct tax trials and enforce IRS assessments of a non-apportioned direct tax on income under the 16th Amendment?