Posted by Orin Kerr:
Responding to Tax Protesters:
http://volokh.com/archives/archive_2008_11_16-2008_11_22.shtml#1226966123


   Do you know someone who believes that they don't have to pay income
   taxes because income taxes are voluntary, wages are not income, or the
   income tax is unconstitutional? My collegue Jon Siegel has [1]a
   website that offers remarkably patient and thorough responses that
   show why these arguments are wrong. The site has been up for a long
   time, apparently, but I just learned of it today and I figured others
   might find it interesting or helpful (or just amusing). Jon also has a
   blog: [2]Law Prof on the Loose.

References

   1. http://docs.law.gwu.edu/facweb/jsiegel/Personal/taxes/IncomeTax.htm
   2. http://www.jsiegel.blogspot.com/

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