There is a small minority of our population who have "devised" what we might call "arguments" that Americans do not actually have to pay taxes to the IRS.
This is, of course, not the case. The government and the IRS certainly do not see it this way.
The IRS has even published a document (it runs nearly 70 pages) that you can find here to "counter" such arguments and to discuss relevant case law, judicial results, and penalties. Towards the end of this document—which I was actually skimming today, between clients—in the discussion of penalties, is this witty quotation:
As the Seventh Circuit Court of Appeals noted in United States v. Sloan, 939 F.2d 499, 499-500 (7th Cir. 1991), “Like moths to a flame, some people find themselves irresistibly drawn to the tax protester movement’s illusory claim that there is no legal requirement to pay federal income tax. And, like moths, these people sometimes get burned.” (pp. 59-60)Other actual IRS quotes can be found here and here.