Come on, he's not a nut job. Why would you say that? Is it because he thinks the Federal Reserve is owned by private individuals? LOL!
Yes and no. He doesn't have a clue about the federal system of taxation. For instance, he thinks that there are no laws behind "1040 taxes."
He also apparently thinks that the Federal Reserve is evil and perhaps not really a part of the federal government.
Conspiracy nuts have to speculate about something, apparently preferably more than one thing, as so many of the nut-jobs in this thread demonstrate.