The guy sounds like a moron.
The chances that he has figured out what he owes to the government - to the penny - is next to impossible. you would have to have a governement job with career advancement points known ahed of time, not own a house (becuase if you do, a whole slew of things become deductable) and not have any investments whatso ever.
Unless this fellow falls into the above categories (doubtful) he may be just as likely owed a refund as having to pay.
Firstly, you signed nothing, even when filing out your W4 that states you will file. As long as you filed out your form correctly, they are responsible for withholding the correct amount of taxes, not you. This has been established in many court cases.
Secondly, The IRS was established illegally. The ability to tax is an amendment that was added to the Constitution without proper state ratification. More importantly, the IRS themselves are not a government agency, but a corporation founded in the state of Delaware. They are basically set up to earn the Federal Reserve money.
Thirdy, the Federal Reserve is also not government agency, but rather a corporation founded in Delaware. As a result, the US does not coin its own money, and in fact the Federal Reserve Notes are not real money at all, since they are not backed by gold or silver. The F.R. actually is owned by several international banks and governments, which is why we have such a high national debt. They coin our money for pennies and then sell it to us at face value.
Forthly, the federal government should not have been setup to tax anyway. In reality, you are a citizen of the state you live in, and taxes can really only be collected by them. This is part of Common Law, which I will briefly explain.
There are two kinds of law right now. There is law you are familiar with, and then there is Common Law. Common Law follows strictly what the Constitution and Bill of Rights allow, and no others laws are used or interpreted. That is why your law firm there is right and wrong. They are right if you follow regular law, but wrong if you follow Common Law.
And in your OP you call this guy your friend?
As for his resonse, he seems to have no interest in learning where he is wrong otherwise he would have read the tax protester FAQ. Also, here is a good thread we had last year on this topic:
Sounds like he’s bought hook, line, and sinker a bunch of “tax freedom” crap. Refer to TaxGuy’s 2nd point. “Knowing” the stuff he spouts won’t shield him from fines and prison.
I’m just gonna drop it, he’s starting to get me mad. He’s always kinda had a ‘smarter than you’ attitude but this is the first time he’s flat out said it. Apparently his ex-wife’s refund this year is getting withheld because the irs says he didn’t file. I told him it’s because he didn’t file when they were married, so she’s responsible for it too. But again, he said I was wrong and they had no reason to hold her money. And he calls me stubborn…
I like the make him put up or shut up by tweaking the IRS.
I’d say ignore him but that will just make him believe he’s right. And that irritates me.
So what? You signed nothing that states you will not commit rape or murder. Does that mean you’re free to do so?
Cite? What about commissioned/tipped employees who’s total income is unknown by their employer?
Then hie thee to the SCOTUS and have the whole treasury department struck down pronto!
Answered in the FAQ: The Internal Revenue Service is not an agency of the federal government, but a private corporation incorporated in Delaware.
Why not? How does he suggest we pay for our government? As for the common law stuff, I have no idea what he’s talking about.
Don’t worry–neither does he. 
Some other subjects not to mention to the friend:
Roswell, the moon landing and the recent claim the world isn’t flat.
I gave him the link here. I don’t know if he’s going to come by but I’m sure you guys would love to keep the thread going if he does.
There was a common law spouting quack around these parts a few years back. When he was eventually arrested, along with several of his followers, he said he didn’t recognize the court, and sued the judge in his own common law court, where he amazingly won a judgement against the judge.
He’s in prison now. The judge never paid a dime. I wonder if he is arguing against the recognition of Bubba in his sphincter?
The moral of the story is: It’s not just about interpritation, it’s also about the power to enforce the interpritation. In that area, your buddy fails miserably.
This guy sounds very familiar. Is his name Dale, and does he live in Arlen, Texas?
Were you able to type that with a straight face?
No. It’s Shackleford. Rusty Shackeford.
Yuki, the tired familiarity of your friend’s arguments is exactly why I posted the Tax Protester FAQ link. Those ridiculous claims have been examined by the courts over and over again and have been shown to be pure unadulterated ignorant BS. No matter what he comes up with, someone else smarter (or perhaps stupider) than he is has already thought of it first and taken it to court and lost.
Any money he legitimately owes and doesn’t pay comes out of my pocket sooner or later. That’s why the rest of us don’t have a high regard for tax cheats.