http://online.wsj.com/article/SB1000142 ... 15924.html
Despite repeated court rulings to the contrary, some people continue to insist there is no law requiring them to pay federal income taxes. Or that wages, tips and other compensation for personal services somehow aren't really taxable. Or that only foreign-source income is taxable.
They simply won't work, and the Internal Revenue Service "will come after you with a passion," says JJ MacNab, who is writing a book about the "sovereign citizen" and tax-protest movement.