I know someone who tried this and the IRS started to garnish their wages and was in the process of taking their home. Next would’ve been criminal charges if they hadn’t acquiesced. They had to pay...
I also thought it was sovereign citizen stuff, so I was surprised when he called out those people. It seems there are different angles people use to justify not paying taxes, but most of those arguments don't tread water after further inspection. I'm still looking into this, I don't have high hopes, but it looks like it's worth looking into.