Will the Tax Protesters Never Learn?

Is there no end to the parade of tax protestors who actually think they can make up (or more commonly, simply repeat) specious and fallacious arguments which seemingly justify their position that income taxes are illegal, and they need not pay them?

Another recent example:  James R. Garber v. Commissioner, TC Memo 2012-47, wherein the Court found for the government, concluding that the taxpayer “advanced frivolous arguments primarily for the purpose of delay and require(d) that he pay a penalty of $1,000 to the United States,” and further actually warned him that larger penalties could ensue if this taxpayer were to return to the Court and advance frivolous or groundless arguments in the future!

This particular chap made many “unfounded” arguments (to again use the Court’s word), apparently leading him to his conclusion that no statutes render him liable for Federal income taxes. Seems Mr. Garber thought that the IRS “has not been able to provide him with ‘any Section of the IRS code which makes (him) liable’ ” for the (income) tax, and that “a resident of the fifty states may choose to file a return thereby assessing himself or he ‘may’ choose not to do so.”