Cool idea, but I don't think it takes that many - just one million would have an impact. However, the IRS would be out in force, but how many could they possibly audit and harass? The IRS really doesn't have that much man-power.
I'm thinking just one or two million taxpayers who say come and get me. The Fedgov does not have the resources to deal with such a tax revolt.
A massive Federal Income tax revolution would have an impact like no other political efforts. We need a leader and an organization. Without that, individuals will be devasted if they try alone.
This needs to be done, I am willing to go to jail in this pursuit if there is going to be a massive revolt that will make a difference. There needs to be a concerted, unified effort as the government will make examples of only a few doing it.