At least one. Their line of reasoning goes like this: it's contrary to law for the IRS to tax an individual unless he (implicitly) consents to being treated as a corporation by filing a return and/or not challenging any federal income tax withholding. Consquently, a kid who gets his first job should refuse to file a tax return, send a letter to the IRS saying he explicitly does not consent to being treated as a corporation, and challenge any income-tax withholding of his wages in court on those grounds.
Needless to say, it's never worked. They can say the government lied 'til they're blue in the face, but the fix is in. Complying with the IRS is not voluntary.
The only reason it's not volutary, as you have said, is because the fix is in.
Well, I have news for you: the fix isn't in. The Constitution still applies and the Constitution is not some kind of scam.
The fact that the Courts, the Congress, and the President ignore the Constitution does not make the document invalid of inoperative. The fact that Tyranny reigns due to ignorance and criminality does not mean that free People thereby have the duty to submit to it.
I, for one, will resist such Tyranny in any way that I see fit, and I will do it with a clear conscience.
But such legitimate resistance to Tyranny will only become broadly effective when many, many others free People join together to collectively resist.
What are we waiting for?
I'd love to see a Constitutional amendment which forbids the federal government from using this ridiculous presumption of corporate status as it relates to free individuals and income taxation, and all the Tyrannical corollaries which flow from it.
So, the "you can't fight city hall (meaning the ferragummit)" crowd can stick it. Flame away...