The IRS refers to various claims to avoid filing and paying taxes as "frivolous arguments." A better name is "jailbait."
A popular claim is that return filing is voluntary. It's not. In fact, the IRS has tougher penalties for not filing than it does for not paying taxes owed.
Then there's the argument that wages, tips and other compensation received for personal services are not income. Please check the dictionary along with the tax code. Money received via whatever method is income. And it is called an income tax.
Others contend that the United States consists only of the District of Columbia, federal territories and federal enclaves -- and only those U.S. citizens must file a return. The states and their residents that receive federal assistance disagree.
These are only a few of the frivolous tax arguments that anti-tax advocates use to encourage taxpayers to avoid filing and paying taxes. The IRS has a 63-page list of them that you should check before falling for these scams.
And if you are still tempted, just remember they didn't do Wesley Snipes, now serving tax evasion time in a federal prison, any good.