As Xerxes stated, the list archives do not cover this period. I've yet to see any analysis of the Code, regulations, Service guidance, judicial rulings or constitutional law advocating or asserting that the federal income tax is "optional" or "unconstitutional" or whatever that can withstand informed criticism.
Please send me this "lengthy analysis". If you are correct, my Firm has clients that spend billions of dollars a year to "reduce" their effective tax rate. I'm sure they'll be interested in your ability to eliminate their tax burden totally.