Money quote from United States v. Snipes:
Snipes’s correspondence with the IRS advanced several arguments justifying his failure to file his personal tax returns, including that he was a “non-resident alien to the United States,” that earned income must come from “sources wholly outside the United States,” that “a taxpayer is defined by law as one who operates a distilled spirit Plant,” and that the Internal Revenue Code’s taxing authority “is limited to the District of Columbia and insular possessions of the United States, exclusive of the 50 States of the Union.” Snipes also claimed that as a “fiduciary of God, who is a ‘nontaxpayer,’ ” he was a “ ‘foreign diplomat’ ” who was not obliged to pay taxes. When Snipes consulted his long-time tax attorneys about his resistance to paying federal income taxes, they advised him that his position was contrary to the law and that he was required to file tax returns. The firm terminated Snipes as a client when Snipes refused to file his tax returns. United States v. Snipes, 611 F.3d 855, 860 (11th Cir. 2010).
As they say in White Men Can’t Jump, “you can put a cat in the oven, but that don’t make a biscuit.”