No attitude here, dude. Sometimes that's hard to interpret from typed words.

The IRS is not interested in pursuing people who know that they do not have to pay taxes. This is because they have NEVER won any such case.

I don't wanna criticize your brother but I don't know what his story has to do with the subject of this thread.

The above link ALSO does not have anything to do with the subject of this thread. Direct quote from your link explaining what the subject of the link is:

"fraudulent tax return preparers and promoters of tax-fraud schemes"

The Federal Income Tax Amendment was never ratified, therefore there is no law. People pay voluntarily. If you fraudulently manipulate the amount that you previously, contractually, and voluntarily agreed to pay THEN and only then have you committed a crime.

It may seriously surprise you to learn what your taxes are used for...