This and various other foundations have been trying to propose that the income tax system is a) fraudulent b) something illegal c) a Ponzi scheme. Their reasoning is based on their OWN interpretation of the law (not the consensus by the courts) and often makes heavy use of the Bible as a law book (supplanting all state laws and civil laws that they don't agree with.)

I've seen several of the briefs. I'm not a lawyer, but the reasoning was very obviously weak (one such brief attacked the court that basically threw out the case and said the court was "not a legal court of law" because they flew not the American flag, but an American flag with fringe around it (which is, apparently, an admiralty flag and not a US flag.) These people and all the others fighting for No Taxes have lost every single court case in every single court.

Here's a page showing why the tax protestors keep losing their cases:
http://www.quatloos.com/taxscams/taxprot.htm

And another good page:
http://evans-legal.com/dan/tpfaq.html

I wish I could find the page with some of the choice quotes from many of the cases filed. It's so absurd....