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John W. Sedwick, U.S. District Judge, Alaska District, on a case filed by a Mr. James Fountain seeking to stop paying U.S. Taxes:
While it is difficult to be sure from plaintiff's papers, it appears that he is contesting his responsibility to pay federal income taxes on the basis that somehow the money he gains from his labors is not subject to such taxation. There are myriad ways that people have attempted to shirk their financial responsibility to the government and their fellow citizens, and it is not precisely clear on what theory or theories Fountain relies, but the fact is that the chances of success on the merits of such claims is essentially zero.
Link to case here.
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