Max Power notes my response to Samizdata and provides a link that I'd overlooked to the Tax Protesters FAQ. This is a thorough overview of the idiot arguments that We the People advance and why they are not just wrong but from another planet altogether. The link I gave is a collection of legal citations with a few footnotes, whereas this is a genuine FAQ with complete sentences and all that.

Thanks much for the assist, Max. I had actually seen this FAQ before - it's how I knew that "frivolous" is a very strong term for a judge to use - but couldn't remember enough about it to do a coherent search. Nonetheless, I missed it and you found it, and for that I thank you.